How to Settle an Estate

Preface Introduction 1. The Personal Representative: A Job Description 2. The Selection Process 3. What an Executor Must Know About the Psychological Aspects of Death and Dying 4. How and When to Use Other Members of the Estate Team 5. Avoiding Fiduciary Liability 6. Pre-death Planning Techniques 7. Getting Organized 8. The Formal Appointment: Probating the Estate 9. Disclaimers 10. After Probate 11. Tangible Personal Property 12. Retirement Plans and Other Government and Fringe Benefits 13. Life Insurance 14. Cash, Bank Accounts, and Listed Securities 15. Real Estate 16. Investing Estate Assets 17. Handling a Family Business 18. Jointly Owned Property 19. Trusts and Guardianships 20. Debts and Expenses 21. State Death Taxes 22. The Federal Estate-Tax Return 23. Gift-Tax Returns 24. Estate's Income-Tax Return 25. Decedent's Final Income-Tax Return 26. Tax Elections 27. Valuation of Assets 28. Charitable Bequests 29. Anatomical Gifts 30. Distribution 31. The Duties of a Trustee

Appendix: Executor's Checklist Power of Attorney Living Will Inventory After Probate Executor's Letter and Information Form Checklist to Avoid Federal Estate-Tax Audit Federal Estate-Tax Asset/Deduction Finder Approval of Account, Release and Indemnification Statement Regarding Anatomical Gifts Trustee's Checklist Trust Receipt and Release IRS Forms that May Be Useful Glossary Index s