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It is a tax on the amount received and is paid by the heir. This means that in many cases an estate is taxed twice -- first by the federal estate tax, then by the state inheritance tax. There's a bright spot, though -- exemptions that reduce the taxable amount.

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Also check if the deceased left a handwritten will in his or her personal effects, or a marriage contract that contains testamentary clauses. Check if the deceased had Legal Access Insurance If he or she had this coverage, contact the insurer to see if you are entitled to benefits or assistance after the person’s death. Identify the heirs To do so, we recommend you consult a notary or lawyer.

But would you know what to do in the case of a “legal succession,” when a loved one dies without leaving a will?

This guide gives an overview of the main steps you need to take following a death.

When you decide to close your business, it is important to determine where the corporation’s assets will end up.

The definitions in this article are generally accurate in the U. In 2010, the maximum rate was 35 percent; a few states levy an estate tax as well. An appraiser will determine the fair market value of everything to figure out the taxable value of the estate.

An executor, either named in the will or appointed by law, is placed in charge of the estate and must pay off outstanding debts, liquidating property to do so if necessary.

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