Greenville Wills & Probate Lawyer, Utah

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Michael Hepworth
About | Practice Areas
Hepworth & Associates
320 W 500 S Suite 200 Bountiful, UT 84010Â» view map
Estate
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Providing professional and compassionate representation in various estate cases. Hepworth & Associates are tough, strong and fair attorneys.

801-872-2222
1. Michael Hepworth Bountiful, UT
  Attorney at Law - UT, 2014
  Sturm College of Law J.D.
2. AboutHepworth & Associates
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Includes: Estate Administration, Living Wills, Wills

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800-923-0641

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LEGAL TERMS

ALTERNATE BENEFICIARY

A person, organization or institution that receives property through a will, trust or insurance policy when the first named beneficiary is unable or refuses to ... (more...)

A person, organization or institution that receives property through a will, trust or insurance policy when the first named beneficiary is unable or refuses to take the property. For example, in his will Jake leaves his collection of sheet music to his daughter, Mia, and names the local symphony as alternate beneficiary. When Jake dies, Mia decides that the symphony can make better use of the sheet music than she can, so she refuses (disclaims) the gift, and the manuscripts pass directly to the symphony. In insurance law, the alternate beneficiary, usually the person who receives the insurance proceeds because the initial or primary beneficiary has died, is called the secondary or contingent beneficiary.

FUNDING A TRUST

Transferring ownership of property to a trust.

GRANTOR

Someone who creates a trust. Also called a trustor or settlor.

CREDIT SHELTER TRUST

See AB trust.

INHERITANCE TAXES

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited prop... (more...)

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited property.

AUGMENTED ESTATE

In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used on... (more...)

In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used only in some states. Its value is calculated only if a surviving spouse declines whatever he or she was left by will and instead claims a share of the deceased spouse's estate. (This is called taking against the will.) The amount of this 'statutory share' or 'elective share' depends on state law.

GROSS ESTATE

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of prob... (more...)

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of probate. Taxes are due only on the value of the property the person actually owned (the net estate) plus the amount of any taxable gifts made during life. In a few states, the gross estate is used when computing attorney fees for probating estates; the lawyer gets a percentage of the gross estate.

SPECIAL ADMINISTRATOR

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a spe... (more...)

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a special administrator with particular expertise on art might be appointed to oversee the probate of a wealthy person's art collection, but not the entire estate. (2) A person appointed to be responsible for a deceased person's property for a limited time or during an emergency, such as a challenge to the will or to the qualifications of the named executor. In such cases, the special administrator's duty is to maintain and preserve the estate, not necessarily to take control of the probate process

SUCCESSOR TRUSTEE

The person or institution who takes over the management of trust property when the original trustee has died or become incapacitated.

SAMPLE LEGAL CASES

McKelvey v. Hamilton

... McKelvey first claims that the district court erred in concluding that the Hamiltons were authorized by a 1994 probate order to receive a disproportionate share of the family business. ... We affirm. BACKGROUND. 1990 Probate. ...

IN THE MATTER OF ESTATE OF STRAND

... We agree that the unique circumstances of this case, together with Utah's "pragmatic, case-by-case approach to finality in probate matters," resulted in finality for the purposes of this appeal. ... [1]. II. The Probate Court Had Authority to Appoint a Personal Representative. ...

IN RE ESTATE OF OSTLER

... died. The claim against the estate was brought nearly four years after the father's death, and more than three years after the expiration of the 90-day window for the filing of claims against the estate under the Utah Probate Code. ...

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Greenville Wills & Probate Lawyer, Utah

Sponsored Law Firm

Hepworth & Associates

SPONSORED LAWYERS

Leo G Kanell

Von J Christiansen

Gary L Barnett

Barry L Huntington

Spencer L Haycock

R. Todd Macfarlane

Randall Charles Allen

R Todd Macfarlane

R Todd Macfarlane

Jamie Lee Murie

TIPS

LEGAL TERMS

ALTERNATE BENEFICIARY

FUNDING A TRUST

GRANTOR

CREDIT SHELTER TRUST

INHERITANCE TAXES

AUGMENTED ESTATE

GROSS ESTATE

SPECIAL ADMINISTRATOR

SUCCESSOR TRUSTEE

SAMPLE LEGAL CASES

McKelvey v. Hamilton

IN THE MATTER OF ESTATE OF STRAND

IN RE ESTATE OF OSTLER

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