Seney Estate Lawyer, Michigan
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Brian Daniel Rahilly
Estate Planning, Family Law, Criminal, Business, Real Estate
Status: In Good Standing Licensed: 14 Years
11Th Circuit Court, Manistique, MI 49854
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Robb D. Ferguson
Estate Planning, Real Estate, Government
Status: In Good Standing Licensed: 44 Years
Munising, MI 49862
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LEGAL TERMS
INHERITANCE TAXES
Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited prop... (more...)
Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited property.
STATUTORY SHARE
The portion of a deceased person's estate that a spouse is entitled to claim under state law. The statutory share is usually one-third or one-half of the deceas... (more...)
The portion of a deceased person's estate that a spouse is entitled to claim under state law. The statutory share is usually one-third or one-half of the deceased spouse's property, but in some states the exact amount of the spouse's share depends on whether or not the couple has young children and, in a few states, on how long the couple was married. In most states, if the deceased spouse left a will, the surviving spouse must choose either what the will provides or the statutory share. Sometimes the statutory share is known by its more arcane legal name, dower and curtesy, or as a forced or elective share.
TRUST CORPUS
Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, t... (more...)
Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, that money is the corpus. Sometimes the trust corpus is known as the 'res,' a Latin word meaning 'thing.'
CERTIFICATION OF TRUST
See abstract of trust.
CONTINGENT BENEFICIARY
1) An alternate beneficiary named in a will, trust or other document. 2) Any person entitled to property under a will if one or more prior conditions are satisf... (more...)
1) An alternate beneficiary named in a will, trust or other document. 2) Any person entitled to property under a will if one or more prior conditions are satisfied. For example, if Fred is entitled to take property under a will only if he's married at the time of the will maker's death, Fred is a contingent beneficiary. Similarly, if Ellen is named to receive a house only in the event her mother, who has been named to live in the house, moves out of it, Ellen is a contingent beneficiary.
GENERATION-SKIPPING TRANSFER TAX
A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 ... (more...)
A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied.
TRUST MERGER
Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separati... (more...)
Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separation between the trustee's legal ownership of trust property from the beneficiary's interest. The trust 'merges' and ceases to exist.
MARITAL LIFE ESTATE TRUST
See AB trust.
FINAL BENEFICIARY
The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jan... (more...)
The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jane receives income for the duration of her life. Their daughter, the final beneficiary, receives the trust principal after Jane's death.
SAMPLE LEGAL CASES
In re Kostin Estate
In Docket No. 272767, respondent Camille A. Kent appeals as of right the probate court's judgment
and order following a bench trial, interpreting a will and trust, determining heirs and
devisees, and determining title to property after decedent Juanita Kostin's death in 2004. ...
In re Nestorovski Estate
723 Payne, Broder & Fossee (by Andrew J. Broder) and Underwood & March (by Lauren M.
Underwood), Bingham Farms, for the petitioner. ... Kemp Klein Law Firm, PC (by Alan A. May
and Debra Nance), Troy, for the respondent. ... Before: SAAD, CJ, and BORRELLO and ...
In re Rudell Estate
During her lifetime, the decedent owned a certain parcel of residential real property located at
1170 Chesterfield in Birmingham, Michigan (the property). In 1982, the decedent properly transferred
ownership of the property to the trust. According to the complaint filed in this matter, the ...
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