(29) Because state law determines the enforceability of a charitable pledge, the Florida personal representative
of a taxable estate is saddled with Mount Sinai's enforcement criteria in deciding whether to take a deduction for a dubious charitable pledge on the estate tax return.
Here are some practical tips that can be used to make an estate plan as well as tips for personal representatives
to follow to try to avoid uncomfortable family dinners in the future.
The IRS summarizes its position on fees received by nonprofessional executors or personal representatives
in Publication 559, Survivors, Executors, and Administrators :
(15) Parents (including guardians and persons acting in loco parentis) are considered to be the "personal representatives
" of their un-emancipated minor children if they have the right to make health care decisions for them.
's field assistants Ghenadie Petrica and Simon Tiller carried out the monitoring exercise on the territory of the Republic of Azerbaijan occupied and controlled by the armed forces of Armenia.
He also admitted that the estate refused McGeehan's request for a copy of the estate's appraisal and did not inform McGeehan of the $6.5 million purchase offer until after McGeehan filed a petition to remove Tom and Kim Hartshorne as personal representatives
. Tom Hartshorne agreed that if the estate appraiser's approximately $140,000 valuation of the property bequeathed to McGeehan's property set the basis for tax purposes, McGeehan would pay a twenty-percent capital gains tax on "the difference between the $140,000 set by the estate and whatever he sold it for." After the court removed Tom and Kim Hartshorne as
Mohammed bin Nasser al-Za'abi, CEO of the Public Authority for Civil Aviation, Saif bin Mohammed al-Abri, Secretary General at the Office of the Deputy Prime Minister for International Relations and Cooperation Affairs and Personal Representative
of His Majesty the Sultan, Khalifa bin Hamad al-Badi, Adviser at the Office of the Deputy Prime Minister for International Relations and Cooperation Affairs and Personal Representative
of His Majesty the Sultan and Saif bin Ahmed al-Sawafi, Adviser at the Office of the Deputy Prime Minister for International Relations and Cooperation Affairs and Personal Representative
of His Majesty the Sultan.
(6) Between the trial court's ruling and the appeal, the plaintiffs filed pleadings to open an estate, but a personal representative
had not been appointed.
(1) For the purpose of this section, a client acts as a fiduciary when serving as a personal representative
or a trustee as defined in ss.
The definition of a personal representative
The monitoring will be held under the mandate of the OSCE chairperson-in-office personal representative
on the contact line near the village of Alibeyli of Azerbaijan's Tovuz district, the ministry said.
Today, OSCE teams led by the Personal Representative
of the OSCE Chairman-in-Office, Ambassador Andrzej