Title 30A, Uniform Probate Code

§560:2-802 Effect of divorce, annulment, decree of separation, and termination of reciprocal beneficiary relationship. (a) An individual who is divorced from the decedent or whose marriage to the decedent has been annulled is not a surviving spouse unless, by virtue of a subseque…

§560:2-803 Effect of homicide on intestate succession, wills, trusts, joint assets, life insurance, and beneficiary designations. (a) Definitions. In this section: "Disposition or appointment of property" includes a transfer of an item of property or any other benefit to a benefi…

§560:2-804 Revocation of probate and nonprobate transfers by divorce or termination of reciprocal beneficiary relationship; no revocation by other changes of circumstances. (a) Definitions. In this section: "Disposition or appointment of property" includes a transfer of an item o…

[§560:2-805] Reformation to correct mistakes. The court may reform the terms of a governing instrument, even if unambiguous, to conform the terms to the transferor's intention if it is proved by clear and convincing evidence what the transferor's intention was and that the terms …

[§560:2-806] Modification to achieve transferor's tax objectives. To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modificat…

PART 10. CLOSING ESTATES §560:3-1001 Formal proceedings terminating administration; testate or intestate; order of general protection. (a) A personal representative or any interested person may petition for an order of complete settlement of the estate. The personal representativ…

§560:3-1002 Formal proceedings terminating testate administration; order construing will without adjudicating testacy. A personal representative administering an estate under an informally probated will or any devisee under an informally probated will may petition for an order of…

§560:3-1003 Closing estates; by sworn statement of personal representative. (a) Unless prohibited by order of the court and except for estates being administered in supervised administration proceedings, a personal representative may close an estate by filing with the court no ea…

§560:3-1004 Liability of distributees to claimants. After assets of an estate have been distributed and subject to section 560:3-1006, an undischarged claim not barred may be prosecuted in a proceeding against one or more distributees. No distributee shall be liable to claimants …

§560:3-1005 Limitations on proceedings against personal representative. Unless previously barred by adjudication and except as provided in the closing statement, the rights of successors and of creditors whose claims have not otherwise been barred against the personal representat…

§560:3-1006 Limitations on actions and proceedings against distributees. Unless previously adjudicated in a formal testacy proceeding or in a proceeding settling the accounts of a personal representative or otherwise barred, the claim of a claimant to recover from a distributee w…

§560:3-1007 Certificate discharging liens securing fiduciary performance. After the appointment has terminated, the personal representative, the personal representative's sureties, or any successor of either, upon the filing of a verified application showing, so far as is known b…

§560:3-1008 Subsequent administration. If other property of the estate is discovered after an estate has been settled and the personal representative discharged or after one year after a closing statement has been filed, the court upon petition of any interested person and upon n…

§560:3-101 Devolution of estate at death; restrictions. The power of a person to leave property by will, and the rights of creditors, devisees, and heirs to the decedent's property are subject to the restrictions and limitations contained in this chapter to facilitate the prompt …

§560:3-102 Necessity of order of probate for will. Except as provided in section 560:3-1201, to be effective to prove the transfer of any property or to nominate an executor, a will must be declared to be valid by an order of informal probate by the registrar, or an adjudication …

§560:3-103 Necessity of appointment for administration. Except as otherwise provided in article IV, to acquire the powers and undertake the duties and liabilities of a personal representative of a decedent, a person must be appointed by order of the court or registrar, qualify an…

§560:3-104 Claims against decedent; necessity of administration. No proceeding to enforce a claim against the estate of a decedent or the decedent's successors may be revived or commenced before the appointment of a personal representative. After the appointment and until distrib…

§560:3-105 Proceedings affecting devolution and administration; jurisdiction of subject matter. Persons interested in decedents' estates may apply to the registrar for determination in the informal proceedings provided in this article, and may petition the court for orders in for…

§560:3-106 Proceedings within the exclusive jurisdiction of court; service; jurisdiction over persons. In proceedings within the exclusive jurisdiction of the court where notice is required by this chapter or by rule, and in proceedings to construe probated wills or determine hei…

§560:3-107 Scope of proceedings; proceedings independent; exception. Unless supervised administration as described in article III, part 5, is involved:

§560:3-108 Probate, testacy and appointment proceedings; ultimate time limit. (a) No probate proceeding to establish a will and related appointment proceeding, other than an ancillary proceeding, shall be commenced more than five years after the decedent's death; provided that: (…

§560:3-109 Statutes of limitation on decedent's cause of action. No statute of limitation running on a cause of action belonging to a decedent which had not been barred as of the date of the decedent's death, shall apply to bar a cause of action surviving the decedent's death soo…

PART 11. COMPROMISE OF CONTROVERSIES §560:3-1101 Effect of approval of agreements involving trusts, inalienable interests, or interests of third persons. A compromise of any controversy as to admission to probate of any instrument offered for formal probate as the will of a deced…

§560:3-1102 Procedure for securing court approval of compromise. The procedure for securing court approval of a compromise is as follows:

PART 12. COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES §560:3-1201 Collection of personal property by affidavit. (a) Any person indebted to the decedent or having possession of tangible personal property or an instrument evide…

§560:3-1202 Effect of affidavit. The person paying, delivering, transferring, or issuing personal property or the evidence thereof pursuant to affidavit is discharged and released to the same extent as if that person dealt with a personal representative of the decedent. That pers…

§560:3-1203 Small estates; summary administration procedure. If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed homestead allowance, exempt property, family allowance, costs and expenses of administrati…

§560:3-1204 Small estates; closing by sworn statement of personal representative. (a) Unless prohibited by order of the court and except for estates being administered by supervised personal representatives, a personal representative may close an estate administered under the sum…

§560:3-1205 Estates of $100,000 or less; clerk of court to administer. If a person dies leaving property in this State of a total value not exceeding $100,000, and a personal representative of the estate has not been appointed in the State, the clerk of the court of the judicial …

§560:3-1206 Publication by clerk of appointment as personal representative; notice to creditors, heirs, etc. (a) If the estate has a total value of $10,000 or less, upon such appointment the clerk shall publish the fact by posting a notice thereof at the front entrance of the cou…

§560:3-1207 Presentation of claims of creditors. All creditors of the decedent shall present their claims, duly verified under oath, to the clerk within the time specified in the notice. [L 1996, c 288, pt of §1]

§560:3-1208 Claims barred when. All claims of creditors not filed within the prescribed period from the date of the first publication are forever barred. [L 1996, c 288, pt of §1]

§560:3-1209 Duties of clerk and distribution. The clerk shall make diligent effort to ascertain the names and whereabouts of the heirs, or the whereabouts of the devisees of the decedent and present evidence relating thereto to the court having jurisdiction of the proceedings. Af…

§560:3-1210 Undistributed proceeds or balances, disposition. When any balance remains in the hands of the clerk, after payment in the order specified in section 560:3-805, and if no heirs or devisees of the decedent entitled to the balance can be located after reasonable search a…

§560:3-1211 Exemption from costs. All proceedings under this part shall be free from all costs of court, except that the clerk may charge the actual expenses for advertising the notice specified in section 560:3-1206, the advertising, posting, or service fees required in carrying…

§560:3-1212 Estates of persons leaving no known relatives. Every coroner or medical examiner who is called to investigate the death of any person leaving no known spouse or reciprocal beneficiary, issue, parent, grandparent, or issue of grandparents over the age of majority in th…

§560:3-1214 Annual audit of accounts of clerk. Any other law to the contrary notwithstanding, the comptroller of the State shall audit not less frequently than annually the accounts and transactions of the clerks of the courts in their official capacity as conservators or as pers…

§560:3-1215 Prohibition on the private practice of law by attorneys for small estates. No person who, pursuant to sections 560:3-1205 to 560:3-1214, or any of them, performs any services as or for the clerk of the first circuit court, for which the person is compensated from publ…

[PART 13.] UNIFORM ESTATE TAX APPORTIONMENT ACT [§560:3-1301] Short title. This part may be cited as the Uniform Estate Tax Apportionment Act. [L 2023, c 158, pt of §5]

[§560:3-1302] Definitions. In this part: "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned, reduced by: "Estate tax" means a federal, state, or foreign tax imposed because of the death of an individua…

[§560:3-1303] Apportionment by will or other dispositive instrument. (a) Except as otherwise provided in subsection (c), the following rules shall apply: (b) Subject to subsection (c), and unless the decedent expressly and unambiguously directs the contrary, the following rules s…

[§560:3-1304] Statutory appointment of estate taxes. To the extent that apportionment of an estate tax is not controlled by an instrument described in section 560:3-1303, and except as otherwise provided in sections 560:3-1306 and 560:3-1307, the following rules shall apply:

[§560:3-1305] Credits and referrals. Except as otherwise provided in sections 560:3-1306 and 560:3-1307, the following rules shall apply to credits and deferrals of estate taxes:

[§560:3-1306] Insulated property; advancement of tax. (a) In this section: "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable. "Adv…

[§560:3-1307] Apportionment and recapture of special elective benefits. (a) In this section: "Special elective benefit" means a reduction in an estate tax obtained by an election for: "Specified property" means property for which an election has been made for a special elective b…

[§560:3-1308] Securing payment of estate tax from property in possession of fiduciary. (a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. (b) A fiduciary may withhold from a di…

[§560:3-1309] Collection of estate tax by fiduciary. (a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person. (b) Except as otherwise provided in section 560:3-1306, any estate t…

[§560:3-1310] Right of reimbursement. (a) A person required under section 560:3-1309 to pay an estate tax greater than the amount due from the person under section 560:3-1303 or 560:3-1304 shall have a right to reimbursement from another person to the extent that the other person…

[§560:3-1311] Action to determine or enforce part. A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this part. [L 2023, c 158, pt of §5]

[§560:3-1312] Delayed application. (a) Sections 560:3-1303 to 560:3-1307 shall not apply to the estate of a decedent who dies on or within three years after July 1, 2023, nor to the estate of a decedent who dies more than three years after July 1, 2023, if the decedent continuous…