CHAPTER ONE

Getting Started

Introduction; Minnesota Statutes; Glossary of Terms; Engagement Letters; Fees of Attorney for Personal Representative; Death Certificates; The Personal Representative; Jurisdiction, Venue and Pleadings; Probate Versus Non-Probate Assets; Attorney Tasks for Non-Probate Assets; Intestate Succession; Appendix A: Checklist of Initial Questions; Appendix B: Table of Minnesota Heirship; Appendix C: Attorney-Client Agreement for Probate Administration; Appendix D: Minnesota Certificate of Death Application

- Andrea S. Breckner

CHAPTER TWO

Opening an Estate, Inventory, and Disclaimers

Introduction; Choosing Formal or Informal Proceedings; Informal or Formal Proceedings; Informal Commencement – Minn. Stat. §§ 524.3-301-524.3-311; Formal Administration – Minn. Stat. §§ 524.3-401-524.3-505; The Personal Representative; The Initial Documentation; Inventory and Record-Keeping; Special Administration; Distribution of Assets; Non-Ademption; Interim Orders; Disclaimers; Minor Heirs and Devisees; Conclusion; Appendix A: Foreign Consul List; Appendix B: Forms

- Susan J. Link & Cynthia R. Costello

CHAPTER THREE

Creditors’ Claims

Introduction; Definition of “Claims” – Minn. Stat. § 524.1-201(8); Assets Subject to Claims; Procedural Issues

- Mary E. Shearen

CHAPTER FOUR

Real Estate

Introduction; Powers of a Personal Representative with Respect to Interests in Real Estate; Management of Real Estate; Sale of Real Estate; Distribution of Interests in Real Estate; Special Situations for Real Estate; Environmental Issues for the Fiduciary

- Christopher B. Hunt

CHAPTER FIVE

Taxation Issues

Final Individual Income Tax Return; Fiduciary Income Tax Preliminaries; Fiduciary Income Tax Calculation; Estate Tax Returns; The Minnesota Estate Tax Return; Portability; I.R.C. § 6166 Deferral; I.R.C. § 303 Redemption; Section 1022 Election – Form 8939 – Opting Out of the Estate Tax; Gift Tax Returns; Generation-Skipping Transfer Tax; Assessment and Discharge; Resources; Conclusion

- John R. Bedosky

CHAPTER SIX

Estate Litigation

Introduction; Litigation Basics Applicable to Probate Disputes; Disputes Concerning the Construction of a Testamentary Instrument; Disputes Concerning the Validity of a Testamentary Instrument; Disputes Involving Surviving Spouse’s Right to an Elective Share; Resolving Contested Matters Through Settlement; Litigation By and Against a Personal Representative; Alternative Dispute Resolution in Contested Matters; Forms

- Dana Neu & Crystal Patterson

CHAPTER SEVEN

Closing and Distribution

Introduction; General Considerations; The Final Account; Informal Closing Procedures; Procedures in Formal Closings; Distribution of Assets; Distributions to Persons Under Disability, to Trustees, and to Devisees Refusing to Accept the Distribution or Unknown Devisees; Discharge of Personal Representative; Correction of Errors; Appendix A: Forms

- Alison J. Midden

CHAPTER EIGHT

Miscellaneous Procedures

Introduction; Collection of Personal Property by Affidavit; Summary Proceedings; Subsequent Administration; Determination of Descent; Appendix A: Notice of Homestead Claim

- Cindy J. Ackerman

CHAPTER NINE

Professional Responsibility

Introduction; Competence; Scope of Representation; Diligence and Communication; Attorneys’ Fees; Conflicts of Interest; The Attorney as Witness; Dealing with the Court; Dealing with Unrepresented Persons

- Julian Zebot & Joel Sommers

CHAPTER TEN

Ancillary Administration

Introduction; Domiciliary Personal Representative Acting Without Local Qualification; Foreign Personal Representative Bringing Civil Actions in Minnesota; Qualification by Domiciliary Representative as a Foreign Personal Representative in Minnesota; Local Administration in Minnesota of the Estate of a Nonresident Decedent; Tax Aspects of Ancillary Administration; Jurisdiction Over Ancillary and Foreign Personal Representatives – Effect of Adjudication; Index of Forms

- Cindy J. Ackerman

Table of Authorities

Subject Index