-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Welcome
- Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
- Letters Testamentary
- Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Executor and Trustee Commissions Under the New York EPTL
- Limited Liability Companies
- Challenging The Account of a Fiduciary
Tag Archives: undue influence
Defeating a Will Contest
Without a Will, one’s property passes by the laws of intestacy. “Distributees” (i.e., those who would take under intestacy) have a right to be “cited” by the Surrogate’s Court prior to a Will’s admission to probate. For example, children of a decedent whose Will leaves everything to the wife must be cited, or waive citation, since as distributees they would be entitled to nearly half the estate if the decedent died without a will. Continue reading
Posted in Will Contests, Wills
Tagged testamentary capacity, undue influence, will contest
Leave a comment
AVOIDING CHALLENGES TO TESTAMENTARY INSTRUMENTS
Protracted legal proceedings by disgruntled descendants and relatives asserting lack of testamentary capacity or undue influence deplete the estate and delay distribution. Therefore, steps taken by the testator before death which minimize the possibility of later challenge are essential. Although somewhat surprising, the mere choice of who witnesses the will execution may later determine the success of a will contest. Favorable testimony given by attesting witnesses at an SCPA § 1404 deposition may facilitate the admission of the instrument into probate, or at least force a favorable settlement. Continue reading
Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
PDF: Wills Having Jurisdiction Outside NYS The burden of proof that a will was executed in accordance with formal requirements imposed by EPTL § 3-2.1 is on the will’s proponent, who may be the executor, a beneficiary, or an interested … Continue reading
