When it is determined that the decedent's estate consists of property passing to the surviving spouse, summary proceedings may be utilized rather than formal probate proceedings.

PROPERTY GOING TO SURVIVING SPOUSE OR DOMESTIC PARTNER
The deceased interest in property that passes directly to the surviving spouse with or without a will can be distributed through summary procedures.

Back to the Top

Estate Tax Faces Its Own Life-and-Death Struggle

"Parties are at odds on how to deal with a levy set to disappear entirely in 2010 before being resurrected at full pre-Bush level..."
www.WSJ.com

Commercial Real Estate’s $1 Trillion Time Bomb

"According to analysts at Deutsche Bank AG, as property value declines and scarce credit continue to drive commercial property developers and investors into default, total lifetime losses on banks' $1 trillion 'core' commercial-mortgage holdings..."
www.WSJ.com

Debate Over Estate Tax Likely to Wait Till 2010

"A split among Democrats and a busy fall agenda is likely to have lawmakers hold off this year on debating the future of the estate tax, even though it expires at the end of the year..."
www.TheHill.com