Legislation
ARTICLE 2
Rules Governing Dispositions Subject to This Law
Estates, Powers & Trusts (EPT) CHAPTER 17-B
ARTICLE 2
RULES GOVERNING DISPOSITIONS SUBJECT TO THIS LAW
PART 1. SUBSTANTIVE RULES GOVERNING DISPOSITIONS
Section 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
RULES GOVERNING DISPOSITIONS SUBJECT TO THIS LAW
PART 1. SUBSTANTIVE RULES GOVERNING DISPOSITIONS
Section 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