|
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 vs. Non-Probate Assets; Attorney Tasks for
Non-Probate Assets; Intestate Succession; Checklist of Initial
Questions; Sample Engagement Letter; Table of Minnesota Heirship
- 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;
Selecting a Bookkeeping System; Special Administration; Distribution of
Assets; Non-Ademption; Interim Orders; Disclaimers; Minor Heirs and
Devisees; Conclusion; Foreign Consul List; Sample Filled Forms
- Susan J. Link, Matthew Shea & Cynthia R. Costello
CHAPTER THREE
Creditors’ Claims
Introduction; Definition of
“Claims” – Minn. Stat. § 524.1-201(6); 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; Appendix - Excerpts from
Minnesota Title Standards, White Pages
- Christopher B. Hunt
CHAPTER FIVE
Taxation Issues
Final Individual Income Tax
Return; Fiduciary Income Tax Preliminaries; Fiduciary Income Tax
Calculation; Estate Tax Return; Gift Tax Returns; Generation-Skipping
Transfer Tax; Assessment and Discharge; Resources; Conclusion; Exhibit
A: Summary of 2001 Act Estate Tax Changes
- John R. Bedosky
CHAPTER SIX
Contests and Compromises and the Spousal
Elective Share
Introduction; Will Construction;
Will Contests; Settlement Agreements; Alternative Dispute Resolution in
Contested Matters; Elective Share of Surviving Spouse; Forms
- Mary Alice Fleming & Cameron Seybolt
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; Exhibits
- Alison J. Midden
CHAPTER EIGHT
Miscellaneous Procedures
Introduction; Collection of
Personal Property by Affidavit; Summary Proceedings; Subsequent
Administration; Determination of Descent; Notice of Homestead Claim;
Sample Filled Forms
- Cindy J. Ackerman
CHAPTER NINE
Professional Responsibility
Introduction; Competence; Scope
of Representation; Diligence and Communication; Attorney’s Fees;
Conflicts of Interest; The Attorney as Witness; Dealing with the Court;
Dealing with Unrepresented Persons
- Mary R. Vasaly
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
Subject Index |