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ANCILLARY
ADMINISTRATION IN FLORIDA
I.
DECEDENT HAS BEEN DEAD IN EXCESS OF TWO YEARS
A. Testate
Estate
A Florida
court must be petitioned to admit the foreign will to record in any
county in which the decedent owned property. This office would prepare
that petition.
B. Intestate
Estate
A Florida
court must be petitioned in the form of a "summary administration".
This office would prepare that petition.
II.
DECEDENT HAS BEEN DEAD FOR LESS THAN TWO YEARS
A. Assets
are less than $75,000.00
1. Summary
administration, whether testate or intestate, could be entered similar
to that spelled out in Section I, Paragraph B, above assuming there
are no known creditors.
2. The
property would be subject to the claims of creditors for up to two
years after the date of the death of the decedent.
B. Properties
in excess of $75,000.00
1. A
full ancillary administration including the appointment of a personal
representative and publication against creditors would be necessary.
This office would prepare the required documents.
III.
TAX CLEARANCE
A. If the
decedent's assets are not reportable for Federal Estate Tax purposes,
an affidavit must be executed and recorded in the public records of
each county where the individual owns property indicating that the assets
are not subject to estate taxes. The person who signs that affidavit
should be the personal representative.
B. If the
decedent's estate was reportable for Federal Estate Tax purposes, a
copy of the Federal Estate Tax Return must be filed with the Florida
Department of Revenue for determination of the tax due to the state
of Florida. This office would contact the Florida Department of Revenue.
The tax due to Florida is based upon the credit for state death taxes
granted by the Internal Revenue Code as the value of the Florida asset
relates to the total value of assets reportable for federal estate tax
purposes.
DOCUMENTS
NECESSARY FOR THIS OFFICE TO PROCEED IN THE STATE OF FLORIDA
A. Certified
copy of death certificate.
B. Exemplified
or authenticated copies of the following documents from the Domiciliary
Court:
1. Will,
if there is one.
2. Petition
for administration, or similar document.
3. Order
admitting will to probate, if there is one.
4. Order
appointing personal representative.
5. Letters
of administration, if still current.
6. A
complete list of all assets individually owned by the decedent in
the State of Florida.
7. A
complete list of the decedent's assets for Federal Estate Tax purposes
or a copy of the Federal Estate Tax return.
8. A
list of the names and addresses of all the heirs and the relationship
to the decedent.
CAVEAT:
The above is the author's summary. None of these matters should be undertaken
without advice and counsel of an experienced attorney licensed to practice
law in the State of Florida.
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