Also known as: decedents net probate estate · net probate estate · probate estate
Written by attorneys — see sources below.
The probate estate reduced by funeral and administration expenses, homestead allowance, family allowances, exempt property, and enforceable claims. Subject to other overriding claims and rights provided by applicable law, the net probate estate passes to the decedent's heirs by intestate succession or to the decedent's devisees by testate succession.
Demetrius Douglas created a revocable trust holding investment accounts and directed that trust property pay his debts only after his probate assets. At death his probate estate held only $40,000 after expenses and claims. Creditors holding $120,000 in judgments reached the trust assets because the net probate estate proved inadequate.
Derek Douglas's will left his surviving spouse nothing. After calculating the augmented estate the spouse's elective share remained unsatisfied. The personal representative applied Derek's net probate estate first, apportioning liability among recipients in proportion to their interests before reaching nonprobate transfers.
Devon Drake's will poured over assets into an inter vivos trust. The probate estate consisted only of personal property valued at $25,000 after claims. Because the trust assets never entered the probate estate they passed directly to trust beneficiaries rather than through Devon Drake's net probate estate.
Mary A. Sullivan, the widow of Ernest G. Sullivan, exercised her right under G. L. c. 191, § 15, to take a share of her husband’s estate. She filed an action in the Probate Court for Suffolk County seeking a determination that assets held in an inter vivas trust created by her husband during the marriage should be considered part of his estate. A judge of the Probate Court rejected the widow’s claim and entered judgment dismissing the complaint. In September 1973, Ernest G. Sullivan executed a deed of trust transferring real estate to himself as sole trustee. The net income of the trust was payable to him during his life, and the trustee was instructed to pay to him all or such part of the principal as he might request in writing from time to time. He retained the right to revoke the trust at any time. On his death, the successor trustee was directed to pay the principal and any undistributed income equally to George F. Cronin, Sr., and Harold J. Cronin, who survived him. Ernest G. Sullivan died on April 27, 1981, while still trustee of the inter vivas trust. He left a will stating that he intentionally neglected to make any provision for his wife Mary A. Sullivan and his grandson Mark Sullivan, and directing that the residue of his estate be paid over to the trustee of the inter vivas trust. The defendants George F. Cronin, Sr., and Harold J. Cronin were named coexecutors of the will, and the defendant Burkin is successor trustee of the inter vivas trust. On October 21, 1981, Mary A. Sullivan filed a claim pursuant to G. L. c. 191, § 15, for a portion of the estate. The parties state that Ernest G. Sullivan and Mary A. Sullivan had been separated for many years, and in 1962 the wife obtained a court order providing for her temporary support. At his death the husband owned personal property worth approximately $15,000, and the only asset in the trust was a house in Boston sold after his death for approximately $85,000. The widow appealed, and on July 12, 1983, a panel of the Appeals Court reported the case to the Supreme Judicial Court.
View caseDwight Dorsey died without a will. After deducting administration expenses and claims the remaining probate assets formed the net probate estate. The court distributed those assets to Dwight Dorsey's heirs determined under intestacy rules rather than to any nonprobate recipients.
Robert Lalli claims to be the illegitimate son of Mario Lalli, who died intestate on January 7, 1973, in New York. Robert’s mother, who died in 1968, was never married to Mario. After Mario’s widow, Rosamond Lalli, was appointed administratrix of the estate, Robert and his sister Maureen petitioned the Surrogate’s Court for Westchester County for a compulsory accounting, asserting their entitlement to inherit as Mario’s children. Rosamond Lalli opposed the petition. She argued that Robert and Maureen had not obtained an order of filiation during Mario’s lifetime as required by New York Estates, Powers, and Trusts Law § 4-1.2. Robert conceded the absence of such an order. He presented evidence. This included a notarized document in which Mario referred to him as “my son” when consenting to his marriage. There were also affidavits from individuals stating that Mario had openly acknowledged Robert and Maureen as his children. The Surrogate’s Court ruled that Robert and Maureen were excluded as distributees. On direct appeal, the New York Court of Appeals affirmed the decision. While the case was pending before the United States Supreme Court, the Court decided Trimble v. Gordon and vacated and remanded for further consideration. On remand, the New York Court of Appeals adhered to its prior disposition. The Supreme Court noted probable jurisdiction and heard the case.
View caseThe gross probate estate includes all assets subject to administration. The net probate estate subtracts funeral and administration expenses, homestead allowance, family allowances, exempt property, and enforceable claims before distribution to heirs or devisees.
Creditors may reach revocable trust assets after the settlor's death to the extent the net probate estate is inadequate to satisfy claims, costs of administration, funeral expenses, and statutory allowances.
Amounts included in the decedent's net probate estate, other than assets passing to the surviving spouse by testate or intestate succession, are applied first to satisfy any unsatisfied balance of the elective-share amount.
Property acquired by the estate after death, such as dividends or posthumous bonuses, forms part of the probate estate and reduces to net probate estate after subtraction of claims and allowances.
…rather than overrule, Trimble v. Gordon , 430 U. S. 762 (1977), decided just the Term before last, and involving a small probate estate (an automobile worth approximately $2,500) and a sad and appealing fact situation. Four Members of the Court, like the Supreme Court of Illinois, found the case “constitutionally…