遗嘱执行人做什么?
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When named the executor of a will t在这里 are many responsibilities to fulfill.
What are the responsibilities of an executor?
遗嘱执行人，遗嘱执行人 房地产 is named in one's will and has many duties and responsibilities. 一些更重要的任务包括:
- 找到最新的遗嘱并读出来.
- 向法院提交请愿书 遗嘱认证.
- 把死者的所有财产集中起来.
- Take possession of safe deposit box contents.
- Consult with banks and savings and loans in the area to find all accounts of the deceased. Also check for cash and other 贵重物品 hidden around the home.
- Transfer all securities to his or her name (as executor) and continue to collect dividends and interest on behalf of the heirs of the deceased.
- 发现, 库存 and protect household and personal effects and other 个人财产.
- Collect all life insurance proceeds payable to the 房地产.
- Find and 库存 all real 房地产 deeds, mortgages, leases and tax information. Provide immediate management for rental properties.
- Arrange ancillary administration for out-of-state property.
- Collect monies owed the deceased and check interests in 房地产s of other deceased persons.
- 寻找和维护商业利益, 贵重物品, 个人财产, 重要的文件, 住宅, 等.
- Inventory all assets and arrange for appraisal of those for which it is appropriate.
- 确定流动性需求. 整理记账记录. 审查投资组合. 出售适当资产.
- 对遗产支付有效的索赔. Reject improper claims and defend the 房地产, if necessary.
- 支付应付的州和联邦税款.
- File income tax returns for the decedent and the 房地产.
- Determine whether the 房地产 qualifies for special use valuation under IRC Sec. 2032A or the deferral of 房地产 taxes under IRC Secs. 6161 or 6166.
- 如果未亡配偶不是美国公民.S. citizen, consider a qualified domestic trust to defer the payment of federal 房地产 taxes.
- File federal 房地产 tax return and state death and/or inheritance tax return.
- Prepare statement of all receipts and disbursements. Pay attorney's fees and executor's commissions. Assist the attorney in defending the 房地产, if necessary.
- Distribute specific bequests and the residue; obtain tax releases and receipts as directed by the court. Establish a testamentary trust (or pour over into a 生活的信任)，在适当情况下.
