Internal Revenue Code: Federal tax legislation that governs taxation of estates, including estate tax requirements, tax identification numbers, and filing obligations for estates
Uniform Probate Code: Model law providing standardized probate procedures, though adoption varies by state. Covers estate administration, wills, and intestate succession
State Probate Code: State-specific laws governing the probate process, including appointment of executors/administrators and estate administration procedures
State Estate Administration Laws: State-specific regulations detailing how estates must be managed, distributed, and settled
State Property Laws: Laws governing property rights, transfer of property, and real estate matters within the specific state
Executor Appointment Requirements: State-specific rules regarding who can serve as executor/administrator and the process for their appointment
Testamentary Capacity Requirements: Legal standards determining mental capacity required for valid legal documents related to estate matters
Fiduciary Duty Laws: Laws governing the legal obligations and responsibilities of executors/administrators in managing the estate
Court Jurisdiction Requirements: Rules determining which courts have authority over estate matters and proper venue for filing
Document Execution Requirements: State-specific requirements for proper execution of estate documents, including witnessing and notarization requirements
