LexisNexis Practice Guide: New Jersey Probate and Estate Administration

The practice guide provides practitioners with explanations of the law, regulations, case law, and administrative guidance needed to effectively complete the probate and estate administration process in New Jersey.

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This practice guide provides New Jersey estate practitioners with a resource as to the fundamentals of New Jersey probate and estate administration practice, checklists to ensure that practitioners address all of the salient points in any transaction, professional tips for both beginning and experienced practitioners, and alerts to traps for the unwary practitioner. To further enhance the usefulness of the practice guide to practitioners, the Practice Guide incorporates both official and unofficial forms needed to complete the estate administration process.

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Table of Contents

Chapter 1 JURISDICTION IN PROBATE AND ESTATE ADMINISTRATION PROCEEDINGS
PART I: STRATEGY
§ 1.01 Scope
§ 1.02 Objective and Strategy
PART II: UNDERSTANDING JURISDICTIONAL REQUIREMENTS FOR PROBATE AND ADMINISTRATION PROCEEDINGS
§ 1.03 CHECKLIST: Understanding Jurisdictional Requirements for Probate and Administration Proceedings
§ 1.04 Determining Whether Surrogate Has Jurisdiction for Probate, Administration, and Related Estate Proceedings
§ 1.05 Determining Whether Surrogate Is Prevented from Acting
§ 1.06 Selecting Appropriate Venue for Probate or Administration Proceeding
§ 1.07 Understanding Jurisdiction and Venue of Superior Court
§ 1.08 Determining if Federal Court Has Jurisdiction over Estate Matters
PART III: UNDERSTANDING DEFINITION OF “GOVERNING INSTRUMENT” AND “REPRESENTATION”
§ 1.09 CHECKLIST: Understanding Definition of “Governing Instrument” and “Representation”
§ 1.10 Determining Whether Document Meets Statutory Definition of “Governing Instrument”
§ 1.11 Taking Appropriate Steps to Administer and Distribute Assets Pursuant to Governing Instrument
§ 1.12 Determining Jurisdiction over Governing Instrument
§ 1.13 Understanding Meaning of Distribution by “Representation”

Chapter 2 PROBATING WILL IN SURROGATE’S COURT
PART I: STRATEGY
§ 2.01 Scope
§ 2.02 Objective and Strategy
PART II: PREPARING FOR PROBATE PROCEEDINGS IN SURROGATE’S COURT
§ 2.03 CHECKLIST: Preparing for Probate Proceedings in Surrogate’s Court
§ 2.04 Determining Decedent’s Residence at Death
§ 2.05 Determining Who Will Serve as Executor
§ 2.06 Determining Decedent’s Next of Kin for Application for Probate
PART III: APPLYING FOR PROBATE OF WILL
§ 2.07 CHECKLIST: Applying for Probate of Will
§ 2.08 Preparing Application for Probate in Surrogate’s Court
§ 2.09 Determining Filing Fee to Pay to Surrogate’s Court
§ 2.10 Preparing Affidavit as to Value of Personal Estate to Obtain Bond
§ 2.11 Submitting Application and Will to Surrogate’s Court Immediately Following Death
§ 2.12 Filing Application for Administration with Will Annexed (Administration C.T.A.)
PART IV: PROVING WILL BY WITNESS TESTIMONY
§ 2.13 CHECKLIST: Proving Will by Witness Testimony
§ 2.14 Determining Whether Will Is Self-Proving
§ 2.15 Arranging for Witnesses to Be Deposed if Will Is Not Self-Proving
§ 2.16 Proving Non-Self Proving Will When All Witnesses Are Deceased or Cannot Be Located
PART V: PREPARING AND SERVING NOTICE OF PROBATE
§ 2.17 CHECKLIST: Preparing and Serving Notice of Probate
§ 2.18 Preparing Notice of Probate
§ 2.19 Transmitting Notice of Probate

Chapter 3 ESTATE PROCEEDINGS IN SUPERIOR COURT
PART I: STRATEGY
§ 3.01 Scope
§ 3.02 Objective and Strategy
PART II: PREPARING PROBATE PROCEEDINGS IN SUPERIOR COURT
§ 3.03 CHECKLIST: Preparing Probate Proceedings in Superior Court
§ 3.04 Determining Decedent’s Domicile
§ 3.05 Locating Original Will or Copy of Missing Will
§ 3.06 Determining Whether Instrument That Is Technically Deficient May Be Admitted to Probate as Writing Intended as Will
§ 3.07 Determining Whether Guardian ad Litem Is Necessary for Minor or Incapacitated Persons Having Interest in Proceedings
§ 3.08 Commencing Probate Proceeding in Superior Court in Summary Manner on Order to Show Cause
§ 3.09 Filing Pleadings and Paying Appropriate Filing Fee
§ 3.10 Serving Filed Pleadings on Interested Parties
§ 3.11 Filing Answer to Verified Complaint and Appearing on Return Date
§ 3.12 Appearing in Surrogate’s Court to Qualify as Executor Pursuant to Judgment of Probate
PART III: CONTESTING WILLS, TRUSTS, AND OTHER GOVERNING INSTRUMENTS IN SUPERIOR COURT
§ 3.13 CHECKLIST: Contesting Wills, Trusts, and Other Governing Instruments in Superior Court
§ 3.14 Determining Whether There Are Grounds to Contest Will
§ 3.15 Filing Caveat to Prevent Probate of Will
§ 3.16 Understanding Time Limit for Filing Action to Vacate Probate
§ 3.17 Commencing Proceedings in Superior Court, Chancery Division, Probate Part, to Contest Will
§ 3.18 Determining Whether Guardian ad Litem Is Needed for Minors or Mentally Incapacitated Individuals
§ 3.19 Considering Whether to Add Parties to Proceedings Under Entire Controversy Doctrine
§ 3.20 Filing Pleadings with Superior Court and Paying Appropriate Filing Fee to Surrogate as Deputy Clerk of Superior Court
§ 3.21 Serving Pleadings on Interested Parties on Receipt of Filed Order to Show Cause
§ 3.22 Determining Whether Will Proponent May Challenge Standing of Objectant in Answer
§ 3.23 Considering Whether Objectant Has Met Burden of Proof
§ 3.24 Filing Answer in Timely Manner
§ 3.25 Appearing in Superior Court on Return Date and Entering into Case Management Order
§ 3.26 Preparing and Serving Pretrial Memorandum and Attending Pretrial Conference
§ 3.27 Trying Case in Superior Court
PART IV: INSTITUTING FIDUCIARY APPLICATIONS: ACTIONS FOR INSTRUCTIONS AND CONSTRUCTION PROCEEDINGS
§ 3.28 CHECKLIST: Instituting Fiduciary Applications: Actions for Instructions and Construction Proceedings
§ 3.29 Commencement of Proceedings in Superior Court by Fiduciary of Estate
§ 3.30 Serving Pleadings on Interested Parties
§ 3.31 Filing Answer in Timely Manner
§ 3.32 Appearing in Court on Return Date
PART V: COMMENCING ACTIONS AGAINST FIDUCIARIES AND ACCOUNTING ACTIONS BY FIDUCIARIES
§ 3.33 CHECKLIST: Commencing Actions Against Fiduciaries and Accounting Actions by Fiduciaries
§ 3.34 Determining Whether One Year Has Elapsed Since Appointment of Personal Representative if Seeking to Compel Accounting
§ 3.35 Commencing Action to Remove Fiduciary or Action to Compel Accounting
§ 3.36 Commencing Action by Fiduciary to Settle Account in Summary Manner
§ 3.37 Calculating and Submitting Appropriate Fees for Audit of Account
§ 3.38 Serving Pleadings on Interested Parties to Settle Account
§ 3.39 Filing Exceptions to Account
§ 3.40 Appearing in Court on Return Date for Settlement of Account
PART VI: INITIATING AND DEFENDING SPOUSAL, CIVIL UNION PARTNER AND DOMESTIC PARTNER ELECTIVE SHARE PROCEEDINGS
§ 3.41 CHECKLIST: Initiating and Defending Spousal, Civil Union Partner and Domestic Partner Elective Share Proceedings
§ 3.42 Determining Whether Surviving Spouse, Civil Union Partner or Domestic Partner Has Entitlement to Elective Share
§ 3.43 Determining Whether Chancery Division, Probate Part or Family Part Has Jurisdiction over Right of Election
§ 3.44 Determining Who May Exercise Elective Share on Behalf of Surviving Spouse, Civil Union Partner or Domestic Partner
§ 3.45 Commencing Proceedings to Exercise Right of Election
§ 3.46 Providing Notice of Place and Time of Hearing for Exercise of Right of Election
§ 3.47 Filing Answer and Asserting Affirmative Defenses to Exercise of Right of Election
§ 3.48 Evaluating Whether Surviving Spouse, Civil Union Partner or Domestic Partner Should Withdraw Action
§ 3.49 Appearing in Superior Court on Hearing Date
PART VII: DETERMINING WHETHER OMITTED SURVIVING SPOUSE, CIVIL UNION Partner, DOMESTIC Partner, OR CHILDREN ARE ENTITLED TO TAKE UNDER WILL
§ 3.50 CHECKLIST: Determining Whether Omitted Surviving Spouse, Civil Union Partner, Domestic Partner, or Children Are Entitled to Take Under Will
§ 3.51 Determining Whether Will that Omits Spouse, Civil Union Partner, Domestic Partner or Child Predates Marriage, Adoption or Birth of Child
§ 3.52 Determining Defenses to Claim of Omitted Spouse, Civil Union Partner, Domestic Partner, or Child
§ 3.53 Ascertaining Whether Estate Has Been Distributed and Whether Refunding Bonds and Releases Were Executed
§ 3.54 Considering Effect on Federal and State Transfer Taxes Paid
§ 3.55 Considering How Claim of Omitted Spouse, Civil Union Partner, Domestic Partner, or Child Is Satisfied
§ 3.56 Commencing Proceeding to Collect Share of Omitted Spouse, Civil Union Partner, Domestic Partner Share, or Child

Chapter 4 INTESTATE ADMINISTRATION
PART I: STRATEGY
§ 4.01 Scope
§ 4.02 Objective and Strategy
PART II: DETERMINING IF ALL OR PART OF DECEDENT’S ESTATE PASSES BY INTESTACY
§ 4.03 CHECKLIST: Determining if All or Part of Decedent’s Estate Passes by Intestacy
§ 4.04 Determining if Intestate Administration Is Required
§ 4.05 Submitting Will for Probate
PART III: COMPLETING PRELIMINARY STEPS ESSENTIAL TO ADMINISTRATION OF INTESTATE ESTATE
§ 4.06 CHECKLIST: Completing Preliminary Steps Essential to Administration of Intestate Estate
§ 4.07 Determining Who Has Right to Receive Letters of Administration
§ 4.08 Ascertaining Who Are Decedent’s Next of Kin
§ 4.09 Calculating Intestate Shares of Next of Kin
§ 4.10 Proceeding with Administration When There Are Heirs with Equal or Greater Priority to that of Applicant
PART IV: PREPARING AND PROCESSING APPLICATION FOR INTESTATE ADMINISTRATION
§ 4.11 CHECKLIST: Preparing and Processing Application for Intestate Administration
§ 4.12 Obtaining Information for Application for Intestate Administration
§ 4.13 Prepare Pleadings if Formal Application for Letters of Administration Is Required
§ 4.14 Including Certain Attachments with Application
§ 4.15 Calculating Fee for Application for Administration and Additional Letters of Administration
§ 4.16 Filing Application and Attachment with Surrogate’s Court
PART V: QUALIFYING ADMINISTRATOR AND OBTAINING SURETY BOND
§ 4.17 CHECKLIST: Qualifying Administrator and Obtaining Surety Bond
§ 4.18 Qualifying the Administrator
§ 4.19 Understanding When Surety Bond Is Required
§ 4.20 Calculating Value of Intestate Estate to Determine Appropriate Amount of Bond
§ 4.21 Determining Whether Administrator’s Financial History Will Impact Ability to Obtain Surety Bond
§ 4.22 Arranging for Surety Bond with Bond Company
PART VI: OBTAINING AFFIDAVIT IN LIEU OF ADMINISTRATION FOR SMALL INTESTATE ESTATES
§ 4.23 CHECKLIST: Obtaining Affidavit in Lieu of Administration for Small Intestate Estates
§ 4.24 Applying for Administration by Affidavit Where Decedent Survived by Spouse, Civil Union Partner, or Domestic Partner
§ 4.25 Applying for Administration by Affidavit Where Decedent Not Survived by Spouse, Civil Union Partner, Domestic Partner or Next of Kin
PART VII: OBTAINING LETTERS OF ADMINISTRATION FOR OTHER PURPOSES: ADMINISTRATION C.T.A., ADMINISTRATION AD PROSEQUENDUM
§ 4.26 CHECKLIST: Obtaining Letters of Administration for Other Purposes: Administration C.T.A., Administration ad Prosequendum
§ 4.27 Applying for Administration C.T.A. Where No Named Executor Is Available to Serve
§ 4.28 Applying for Appointment of Administrator ad Prosequendum to Pursue Wrongful Death Lawsuit Appendix A Consanguinity Table

Chapter 5 INITIATING ADMINISTRATION OF DECEDENT’S ESTATE
PART I: STRATEGY
§ 5.01 Scope
§ 5.02 Objective and Strategy
PART II: OPENING DECEDENT’S ESTATE FOR ADMINISTRATION
§ 5.03 CHECKLIST: Opening Decedent’s Estate for Administration
§ 5.04 Notifying IRS of Death of Decedent
§ 5.05 Determining Who Should Prepare Income Tax Returns
§ 5.06 Determining Taxable Year for Estate
§ 5.07 Recording Dates for Filing Tax Returns and Distributing Assets
§ 5.08 Securing Estate Assets
§ 5.09 Securing Businesses Owned by Decedent
PART III: GATHERING ASSETS OF DECEDENT’S ESTATE
§ 5.10 CHECKLIST: Gathering Assets of Decedent’s Estate
§ 5.11 Determining Existence and Location of Assets
§ 5.12 Determining Date of Death Value of Assets
§ 5.13 Determining Decedent’s Domicile and Preparing Affidavit of Domicile
PART IV: PREPARING AND FILING INVENTORY OF DECEDENT’S ASSETS
§ 5.14 CHECKLIST: Preparing and Filing Inventory of Decedent’s Assets
§ 5.15 Ascertaining Whether Inventory of Decedent’s Assets Needs to Be Filed
§ 5.16 Preparing Inventory of Assets for Filing with Court if Required
§ 5.17 Filing Inventory Within Required Time Period
§ 5.18 Preparing Inventory when Not Required by Court
PART V: DETERMINING PRIORITY OF DECEDENT’S DEBTS AND EXPENSES
§ 5.19 CHECKLIST: Determining Priority of Decedent’s Debts and Expenses
§ 5.20 Gathering Information Concerning Debts of Decedent, Funeral Expenses, and Administration Expenses
§ 5.21 Holding Assets in Estate Until Time Limit for Submitting Creditors’ Claims Has Passed
§ 5.22 Deciding Whether Bequests Must Abate to Meet Claims Against Estate
§ 5.23 Satisfying Claims Against Estate in Accordance with Statutory Priorities if Estate Insolvent
§ 5.24 Commencing Proceeding to Have Estate Declared Insolvent by Court
§ 5.25 Notifying Spouse, Civil Union Partner or Child of Family Exemption in Insolvent Estate
PART VI: CONSIDERING AND IMPLEMENTING DISCLAIMERS
§ 5.26 CHECKLIST: Considering and Implementing Disclaimers
§ 5.27 Determining Impact of Disclaimer
§ 5.28 Understanding Requirements for Effective Disclaimer
§ 5.29 Determining Whether Right to Disclaim Is Barred by New Jersey Law or Federal Law
§ 5.30 Preparing Disclaimer
§ 5.31 Serving, Filing and Recording Disclaimers
§ 5.32 Obtaining Court Authorization for Disclaimer by Fiduciary

Chapter 6 ADMINISTERING DECEDENT’S ESTATE
PART I: STRATEGY
§ 6.01 Scope
§ 6.02 Objective and Strategy
PART II: DETERMINING APPROPRIATE DISPOSITION OF ESTATE ASSETS
§ 6.03 CHECKLIST: Determining Appropriate Disposition of Estate Assets
§ 6.04 Determining Whether Will or Governing Instrument Includes Specific Directions as to Management of Estate or Trust Assets
§ 6.05 Advising Fiduciary as to New Jersey Prudent Investor Act
PART III: SATISFYING SPECIFIC DEVISES AND PECUNIARY DEVISES
§ 6.06 CHECKLIST: Satisfying Specific Devises and Pecuniary Devises
§ 6.07 Identifying Specific Devises and General Legacies
§ 6.08 Distinguishing Between Title to and Possession of Specifically Devised Property
§ 6.09 Confirming that Specific Devises and Pecuniary Devises Can Be Satisfied Without Abatement
§ 6.10 Deciding Whether to Distribute Specific Devises and General Devises in Cash or in Kind
§ 6.11 Determining Preference for Distribution in Cash or in Kind
§ 6.12 Providing Written Notice of in Kind Distributions to Residuary Beneficiaries
§ 6.13 Determining Whether Beneficiaries Have Entered into Agreement Altering Terms of Devises
§ 6.14 Paying Pecuniary Devises in Timely Manner
PART IV: RESOLVING ISSUES CONCERNING DECEDENT’S REAL PROPERTY
§ 6.15 CHECKLIST: Resolving Issues Concerning Decedent’s Real Property
§ 6.16 Determining Decedent’s Form of Ownership of Real Property
§ 6.17
Partitioning Real Property
§ 6.18 Determining Whether Devisee Takes Real Property Subject to Mortgages and Liens
PART V: DELAYING DISTRIBUTION OF ESTATE ASSETS TO DETERMINE TIMELY CLAIMS
§ 6.19 CHECKLIST: Delaying Distribution of Estate Assets to Determine Timely Claims
§ 6.20 Retaining Assets to Cover Claims of Creditors
§ 6.21 Securing Refunding Bonds from Beneficiaries
§ 6.22 Establishing Reserve for Contingent and Unliquidated Claims
PART VI: APPORTIONING NEW JERSEY AND FEDERAL ESTATE TAXES IN DECEDENT’S ESTATE
§ 6.23 CHECKLIST: Apportioning New Jersey and Federal Estate Taxes in Decedent’s Estate
§ 6.24 Reviewing Will and Other Governing Instruments for Estate Tax Apportionment Provisions
§ 6.25 Applying Apportionment Statute to Apportion Estate Taxes
§ 6.26 Commencing Proceedings to Resolve Issues Regarding Apportionment or Collection of Estate Taxes
PART VII: DETERMINING RIGHTS OF DOWER AND CURTESY IN REAL PROPERTY
§ 6.27 CHECKLIST: Determining Rights of Dower and Curtesy in Real Property
§ 6.28 Reviewing All Deeds to Determine Claims for Dower or Curtesy
§ 6.29 Determining Whether Rights of Dower or Curtesy Were Waived
§ 6.30 Calculating Value of Dower or Curtesy Interest
§ 6.31 Considering Claim for Elective Share

Chapter 7 ADMINISTERING NON-PROBATE ASSETS AND TRUSTS
PART I: STRATEGY
§ 7.01 Scope
§ 7.02 Objective and Strategy
PART II: GATHERING NON-PROBATE ASSETS
§ 7.03 CHECKLIST: Gathering Non-Probate Assets
§ 7.04 Collecting and Administering Assets Held in Joint Tenancy with Decedent
§ 7.05 Collecting and Administering Pay on Death (POD) and Transfer on Death (TOD) Accounts and Securities
§ 7.06 Collecting and Administering Assets Subject to Beneficiary Designation
PART III: ADMINISTERING DECEDENT’S TRUSTS
§ 7.07 CHECKLIST: Administering Decedent’s Trusts
§ 7.08 Determining Whether Beneficiaries of a Trust Should Be Notified after Settlor’s Death to Limit Period that Provisions of Trust Can Be Judicially Contested
§ 7.09 Appointing Successor Trustee If Decedent Was Serving as Sole Trustee
§ 7.10 Obtaining Employer Identification Number (EIN) for Grantor Trust Following Decedent’s Death
§ 7.11 Obtaining Date of Death Valuation of Trust Assets if Included in Decedent’s Gross Estate
§ 7.12 Determining Disposition of Lifetime Trust Assets Following Death
§ 7.13 Collecting Assets That Pour Into Trust at Decedent’s Death
PART IV: CALCULATING AND COLLECTING TRANSFER TAXES FOR NON-PROBATE ASSETS AND INTER VIVOS TRUSTS
§ 7.14 CHECKLIST: Calculating and Collecting Transfer Taxes for Non-Probate Assets and Inter Vivos Trusts
§ 7.15 Determining Whether Non-Probate Assets Are Included in Decedent’s Taxable Estate
§ 7.16 Determining Liability for Transfer Taxes on Assets Held in Decedent’s Revocable Trust
§ 7.17 Determining Liability for Transfer Taxes on Other Non-Probate Assets
§ 7.18 Contacting Recipients of Non-Probate Assets to Advise of Their Liability for Transfer Taxes
§ 7.19 Instituting Action in Superior Court to Obtain Transfer Taxes from Transferees
PART V: CALCULATING COMMISSIONS OF TRUSTEES
§ 7.20 CHECKLIST: Calculating Commissions of Trustees
§ 7.21 Reviewing Trust for Provisions Regarding Trustees’ Commissions
§ 7.22 Calculating Commission in Accordance with Terms of Trust or Agreement Between Settlor and Trustees
§ 7.23 Understanding Statutory Commissions Under New Jersey Law
§ 7.24 Calculating Commissions Pursuant to New Jersey Statute
§ 7.25 Petitioning Court for Additional Compensation If Beneficiaries Do Not Consent
PART VI: DISTRIBUTING TRUST PROPERTY; OBTAINING CHILD SUPPORT JUDGMENT SEARCHES
§ 7.26 CHECKLIST: Distributing Trust Property; Obtaining Child Support Judgment Searches
§ 7.27 Reviewing Trust Terms to Determine Appropriate Time and Manner of Distributions
§ 7.28 Preparing Accounting Prior to Final Distribution
§ 7.29 Preparing Refunding Bond
§ 7.30 Obtaining Information to Prepare Child Support Judgment Search
§ 7.31 Conducting Child Support Judgment Search Prior to Making Distribution from Trust
§ 7.32 Making Distributions When Child Support Judgment Search Shows Beneficiary Is Debtor

Chapter 8 NEW JERSEY TRANSFER TAX PROCEEDINGS
PART I: STRATEGY
§ 8.01 Scope
§ 8.02 Objective and Strategy
PART II: INITIATING NEW JERSEY ESTATE TAX PROCEEDINGS
§ 8.03 CHECKLIST: Initiating New Jersey Estate Tax Proceedings
§ 8.04 Determining Whether New Jersey Resident Decedent Estate Tax Return (Form IT-ESTATE) Is Required
§ 8.05 For Decedents Dying Prior to January 1, 2017, Considering Whether to Use Simplified Tax System Method or Form 706 (2001) Method if No Federal Estate Tax Return Is Filed
§ 8.06 Preparing Form IT-ESTATE Using Simplified Tax System Method
§ 8.07 Preparing Form IT-ESTATE Using Form 706 (2001) Method
§ 8.08 Calendaring Due Date for Filing Form IT-ESTATE and Paying Estate Tax
§ 8.09 Considering Whether to Request Extension of Time to File Form IT-ESTATE or to Pay Tax
§ 8.10 Filing Additional Information Within 30 Days of Filing Return
§ 8.11 Advising Client that New Jersey Estate Tax Liens Remain on Property Until Paid
PART III: INITIATING NEW JERSEY INHERITANCE TAX PROCEEDINGS
§ 8.12 CHECKLIST: Initiating New Jersey Inheritance Tax Proceedings
§ 8.13 Obtaining Waivers Prior to Filing Transfer Tax Returns
§ 8.14 Classifying All Transferees of Decedent’s Estate
§ 8.15 Determining Whether Transfer Is Subject to Transfer Inheritance Tax
§ 8.16 Preparing New Jersey Inheritance Tax Resident Return (Form IT-R) for Resident Decedent
§ 8.17 Preparing New Jersey Nonresident Decedent Inheritance Tax Return (Form IT-NR) or Flat Tax Affidavit for Nonresident Decedent
§ 8.18 Filing Form IT-R or Form IT-NR or Flat Tax Affidavit and Paying Tax on Timely Basis
§ 8.19 Considering Whether to Request Extension of Time for Filing Inheritance Tax Return
§ 8.20 Understanding that New Jersey Inheritance Tax Lien Remains for 15 Years
PART IV: DEFENDING AUDIT OF NEW JERSEY TRANSFER TAX PROCEEDINGS
§ 8.21 CHECKLIST: Defending Audit of New Jersey Transfer Tax Proceedings
§ 8.22 Obtaining and Reviewing Auditor’s Computation of Tax (Form O-3)
§ 8.23 Submitting Affidavits to Support Classification of Beneficiaries if Challenged
§ 8.24 Notifying Decedent’s Domicile if New Jersey Exerts Domicile
§ 8.25 Protesting Assessment and Filing Appeal to Assessment
§ 8.26 Filing Claim for Refund if No Appeal or Protest Is Filed
PART V: OBTAINING CLOSING LETTERS AND FILING WAIVERS
§ 8.27 CHECKLIST: Obtaining Closing Letters and Filing Waivers
§ 8.28 Reviewing Closing Letter to Determine if All Necessary Waivers Are Included
§ 8.29 Submitting Waivers to Financial Institutions
§ 8.30 Recording Waivers for Real Property with Applicable County Clerk and Paying Fee
§ 8.31 Filing Bond if Settlement of Compromise Tax Fails

Chapter 9 FINALIZING DECEDENT’S ESTATE
PART I: STRATEGY
§ 9.01 Scope
§ 9.02 Objective and Strategy
PART II: DETERMINING APPROPRIATE DISTRIBUTIONS TO HEIRS AND DEVISEES
§ 9.03 CHECKLIST: Determining Appropriate Distributions to Heirs and Devisees
§ 9.04 Reviewing Governing Instrument to Ascertain Order and Form of Distributions to Beneficiaries
§ 9.05 Determining if Portion of Estate Passes by Intestacy
§ 9.06 Distributing Assets in Kind
§ 9.07 Deciding Whether Distributions Under Will Must Abate; Order of Abatement
PART III: CALCULATING FIDUCIARY COMMISSIONS
§ 9.08 CHECKLIST: Calculating Fiduciary Commissions
§ 9.09 Determining Whether Will Provides for Commissions Other than Statutory Commissions
§ 9.10 Calculating Statutory Commissions of Executor or Administrator
§ 9.11 Deciding Whether Executor or Administrator Should Request Additional Compensation
§ 9.12 Advising Co-Fiduciaries About Division of Commissions
PART IV: ALLOCATING ITEMS BETWEEN PRINCIPAL AND INCOME
§ 9.13 CHECKLIST: Allocating Items Between Principal and Income
§ 9.14 Reviewing Governing Instruments for Provisions Regarding Allocation Between Income and Principal
§ 9.15 Determining Proper Allocation of Income and Principal Under New Jersey Principal and Income Act
§ 9.16 Determining Apportionment of Income Receipts and Disbursements
PART V: ACCOUNTING FORMALLY OR INFORMALLY TO ESTATE BENEFICIARIES
§ 9.17 CHECKLIST: Accounting Formally or Informally to Estate Beneficiaries
§ 9.18 Determining Whether Executor or Administrator May Account Informally
§ 9.19 Preparing Informal Accounting and Waiver and Release
§ 9.20 Preparing Formal Accounting and Pleadings
PART VI: DISTRIBUTING ESTATE ASSETS TO BENEFICIARIES
§ 9.21 CHECKLIST: Distributing Estate Assets to Beneficiaries
§ 9.22 Alerting Administrator to One-Year Prohibition on Distributions
§ 9.23 Considering Nine-Month Limitation for Distributing Estate
§ 9.24 Advising Executor that General Pecuniary Devises Bear Interest Beginning One Year After Appointment
§ 9.25 Performing Child Support Judgment Search Prior to Making Distribution
§ 9.26 Distributing Assets in Accordance with Order of Court in Accounting Proceeding
§ 9.27 Distributing Assets Where Court Order Does Not Direct Distribution
PART VII: FUNDING TRUSTS
§ 9.28 CHECKLIST: Funding Trusts
§ 9.29 Determine Whether Pecuniary Devise in Trust Is of Stated Amount or Calculated Pursuant to Formula
§ 9.30 Considering Tax Consequences of in Kind Distributions When Funding Pecuniary Devise in Trust
§ 9.31 Advising Executor that Nominated Testamentary Trustee Must Qualify Before Making Distribution
PART VIII: DEALING WITH DISPOSITION OF UNCLAIMED PROPERTY
§ 9.32 CHECKLIST: Dealing with Disposition of Unclaimed Property
§ 9.33 Advising Executor or Administrator to Turn Over Unclaimed Assets of Estate
§ 9.34 Advising Administrator of Proceeding Where There Are Unknown Distributees
PART IX: PREPARING REFUNDING BOND AND RELEASES
§ 9.35 CHECKLIST: Preparing Refunding Bonds and Releases
§ 9.36 Preparing Refunding Bonds and Releases for Partial Distributions
§ 9.37 Preparing Refunding Bonds and Releases for Final Distributions
§ 9.38 Delaying Distribution Until All Refunding Bonds and Releases Have Been Executed or Release Obtained from Court
§ 9.39 Filing Refunding Bonds and Releases with Surrogate and Surety Bond Company

Chapter 10 PERSONS UNDER DISABILITY; PROTECTIVE PROCEEDINGS
PART I: STRATEGY
§ 10.01 Scope
§ 10.02 Objective and Strategy
PART II: ASSESSING APPROPRIATENESS OF PROTECTIVE ARRANGEMENTS AND APPOINTMENT OF SPECIAL GUARDIANS
§ 10.03 CHECKLIST: Assessing Appropriateness of Protective Arrangements and Appointment of Special Guardians
§ 10.04 Requesting Protective Arrangement for Minor, Alleged Incapacitated Person or Person Not Yet in Being
§ 10.05 Understanding Types of Actions Protective Arrangement Can Authorize or Ratify
§ 10.06 Reviewing Factors Court Must Consider Before Approving Protective Arrangement
§ 10.07 Requesting Appointment of Special Guardian to Assist with Accomplishment of Protective Arrangement
§ 10.08 Requesting Compensation for Special Guardian
PART III: CONSIDERING APPOINTMENT OF GUARDIAN FOR MINOR’S ESTATE
§ 10.09 CHECKLIST: Considering Appointment of Guardian for Minor’s Estate
§ 10.10 Arranging for Delivery of Property Not Exceeding $5,000 in Value per Year for Benefit of Minor Without Guardian
§ 10.11 Obtaining and Filing Affidavit of Receipt of Delivery of Property for Minor Without Guardian
§ 10.12 Explaining Right to Designate Testamentary Guardian for One’s Minor Children
§ 10.13 Selecting Between Surrogate or Superior Court to Appoint Guardian of Property for Minor
§ 10.14 Preparing Application for Letters of Guardianship of Minor
§ 10.15 Waiving Bond of Guardian
PART IV: INSTITUTING GUARDIANSHIP PROCEEDINGS FOR MENTALLY INCAPACITATED ADULTS
§ 10.16 CHECKLIST: Instituting Guardianship Proceedings for Mentally Incapacitated Adults
§ 10.17 Commencing Action to Determine Mental Incapacity of Person and Appoint Guardian
§ 10.18 Considering Alternatives to Guardianship Proceedings
§ 10.19 Deciding Who Has Priority to Receive Letters of Guardianship for Mentally Incapacitated Adult
§ 10.20 Deciding Whether to Request Limited or General Guardianship
§ 10.21 Preparing Verified Complaint Requesting Adjudication of Mental Incapacity and Appointment of Guardian for Alleged Mentally Incapacitated Person
§ 10.22 Obtaining Affidavits or Certifications of Physicians or Licensed Practicing Psychologist
§ 10.23 Preparing Affidavit or Certification Regarding Fair Market Value of Assets of Alleged Mentally Incapacitated Person
§ 10.24 Submitting Order to Show Cause with Complaint for Appointment of Guardian
§ 10.25 Serving Order to Show Cause and Pleadings on Interested Parties and Alleged Mentally Incapacitated Person
§ 10.26 Preparing and Filing Proof of Service and Affidavit of Plaintiff
§ 10.27 Reviewing and Answering Report of Court-Appointed Attorney
§ 10.28 Submitting Form of Model Judgment to Court
§ 10.29 Arranging for Surety Bond for Guardian if Required by Court
§ 10.30 Ensuring that Guardian Qualifies with Surrogate
§ 10.31 Handling Jurisdictional Disputes: New Jersey Adult Guardianship and Protective Proceedings Jurisdiction Act
PART V: INSTITUTING CONSERVATORSHIP PROCEEDINGS FOR ADULTS
§ 10.32 CHECKLIST: Instituting Conservatorship Proceedings for Adults
§ 10.33 Deciding Whether to Commence Action to Appoint Conservator for Person Who Is Infirm
§ 10.34 Deciding Who Should Bring Action for Appointment of Conservator
§ 10.35 Reviewing Order of Priority for Appointment as Conservator
§ 10.36 Preparing Verified Complaint for Appointment of Conservator
§ 10.37 Preparing Affidavit Regarding Assets of Conservatee
§ 10.38 Submitting Order to Show Cause for Hearing to Court
§ 10.39 Serving Order to Show Cause and Pleadings on Interested Parties and Conservatee
§ 10.40 Arranging for Surety Bond for Conservator if Required by Court
§ 10.41 Filing Power of Attorney on Behalf of Conservator

Chapter 11 MISCELLANEOUS ISSUES IN PROBATE AND ESTATE ADMINISTRATION
PART I: STRATEGY
§ 11.01 Scope
§ 11.02 Objective and Strategy
PART II: INITIATING ANCILLARY PROBATE OR ADMINISTRATION
§ 11.03 CHECKLIST: Initiating Ancillary Probate or Administration
§ 11.04 Deciding if Ancillary Probate or Ancillary Administration Is Required
§ 11.05 Deciding if Original Probate of Nonresident’s Will May Be Had in New Jersey
§ 11.06 Determining Whether Nonresident Decedent’s Will Is Valid in New Jersey
§ 11.07 Commencing Proceeding for Ancillary Probate
§ 11.08 Recording Exemplified Copy of Nonresident’s Will with Surrogate
§ 11.09 Understanding Authority of Ancillary Executor or Administrator
§ 11.10 Commencing Proceeding for Original Probate of Nonresident’s Will
PART III: DETERMINING APPLICABILITY OF UNIFORM SIMULTANEOUS DEATH ACT TO GOVERNING INSTRUMENTS
§ 11.11 CHECKLIST: Determining Applicability of Uniform Simultaneous Death Act to Governing Instruments
§ 11.12 Applying Simultaneous Death Provisions of Governing Instruments
§ 11.13 Reviewing Governing Instruments to Determine if They Include Simultaneous Death Provisions
§ 11.14 Determining Disposition of Property upon Simultaneous Death Generally if Governing Instruments Are Silent on Issue
§ 11.15 Determining Disposition if Two or More Beneficiaries Die Simultaneously and Governing Instruments Are Silent on Issue
§ 11.16 Determining Disposition if Joint Tenants or Tenants by the Entireties Die Simultaneously and Governing Instruments Are Silent on Issue
§ 11.17 Determining Disposition of Life Insurance Proceeds if Insured and Designated Beneficiary Die Simultaneously and Insurance Contracts Are Silent
§ 11.18 Considering Effects of 120-Hour Rule on Simultaneous Death Law
PART IV: DEALING WITH PARENTAGE ISSUES UNDER UNIFORM PARENTAGE ACT
§ 11.19 CHECKLIST: Dealing with Parentage Issues Under Uniform Parentage Act
§ 11.20 Applying Presumptions of Parentage Under New Jersey Parentage Act
§ 11.21 Understanding Evidentiary Impact of Presumptions of Parentage Under New Jersey Parentage Act
§ 11.22 Determining Appropriate Jurisdiction and Venue for Action to Prove Paternity of Decedent
§ 11.23 Understanding that Court May Appoint Guardian ad Litem for Minor Child
§ 11.24 Applying Statute of Limitations for Bringing Parentage Action
§ 11.25 Considering Inheritance Rights of Child Posthumously Conceived Through Artificial Insemination

INDEX