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A co-trustee of a testamentary did not waive the right to argue for an alternative distribution of estate assets by administering a trust.
Judicial estoppel does not apply absent success in a prior court proceeding.
The Uniform Probate Code makes certain agreements among successors binding on an estate's personal representative and provides a procedure for making compromise agreements binding by securing court approval.
When the meaning of a will provision is in question, the intention of a testator as expressed in the testator's will controls the legal effect of the testator's dispositions.
The estate tax marital deduction allows spouses to avoid paying federal estate taxes on property passing from a decedent to his or her surviving spouse.
The unified credit allows an individual to exempt a combined amount lifetime and at death transfers from the federal estate and gift tax.
The fractional formula distributing the decedent's residuary estate funded a nonmarital trust in the amount sheltered by the decedent's available unified credit and devised the remainder of the residuary estate to a marital share.

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