Part 1 Substantive Rules Governing Dispositions
- 2-1.1 Heirs at law and next of kin defined
- 2-1.2 Issue to take per capita, per stirpes or by representation
- 2-1.3 Adopted children and posthumous children as members of a class
- 2-1.4 Words of inheritance unnecessary
- 2-1.5 Advancements and their adjustment
- 2-1.6 Disposition of property where a person dies within one hundred twenty hours of another person or any other event
- 2-1.7 Presumption of death from absence; effect of exposure to specific peril
- 2-1.8 Apportionment of federal and state estate or other death taxes; fiduciary to collect taxes from property taxed and transferees thereof
- 2-1.9 Distributions in kind by executors and trustees
- 2-1.10 Provisions relating to infants and minors
- 2-1.11 Renunciation of property interests
- 2-1.12 Credit shelter formula bequests
- 2-1.13 Certain formula clauses to be construed to refer to the federal estate and generation-skipping transfer tax laws applicable to estates of decedents dying after December thirty-first, two thousand nine and before January first, two thousand eleven
- 2-1.14 Right to recover state estate and gift taxes where decedent retained interest
- 2-1.15 Consequences of partly ineffective dispositions of trust principal to two or more beneficiaries
[Updated 10/31/2021]