David C. Larsen - Who gets it when you go?: wills, probate, and inheritance taxes for the Hawaii resident
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Who gets it when you go?: wills, probate, and inheritance taxes for the Hawaii resident
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Who Gets It When You Go? : Wills, Probate, and Inheritance Taxes for the Hawaii Resident
author
:
Larsen, David C.
publisher
:
University of Hawaii Press
isbn10 | asin
:
0824819403
print isbn13
:
9780824819408
ebook isbn13
:
9780585284149
language
:
English
subject
Wills--Hawaii--Popular works, Probate law and practice--Hawaii--Popular works, Estate planning--Hawaii--Popular works.
publication date
:
1997
lcc
:
KFH142.Z9L37 1997eb
ddc
:
346.96905/2
subject
:
Wills--Hawaii--Popular works, Probate law and practice--Hawaii--Popular works, Estate planning--Hawaii--Popular works.
Page iii
Who Gets It When You Go?
Wills, Probate, and Inheritance Taxes for the Hawaii Rersident
THIRD EDITION
David C. Larsen
A Latitude 20 Book
Page iv
Copyright 1980, 1986, 1997 by David C. Larsen All rights reserved Printed in the United States of America
First edition 1980 Second edition 1986 Third edition 1997
02 01 00 99 98 97 5 4 3 2 1
Library of Congress Cataloging-in-Publication Data
Larsen, David C., 1944 Who gets it when you go? : wills, probate, and inheritance taxes for the Hawaii resident / David C. Larsen. 3rd ed. p. cm. "A Latitude 20 book." ISBN 0-8248-1940-3 (pbk. : alk. paper) 1. WillsHawaiiPopular works. 2. Probate law and practiceHawaiiPopular works. 3. Estate planningHawaiiPopular works. I. Title. KFH142.Z9L37 1997 346.96905'2dc21 96-37534 CIP
Book design by Roger Eggers Cover design by Santos Barbasa Line illustrations by Steve Reoutt
University of Hawai'i Press books are printed on acid-free paper and meet the guidelines for permanence and durability of the Council on Library Resources
Page v
To my wife, Pam
Page vi
The author specifically disclaims any personal liability, loss, or risk incurred as a consequence of the use and application, either directly or indirectly, of any advice or information presented herein.
Page vii
Contents
Preface
ix
Organize Your Assets
xi
1. If You Die Without a Will
1
2. Your Will
13
3. Probate
48
4. How To Avoid Probate
68
5. The Federal Estate Tax and How to Reduce it
88
6. The Hawaii Inheritance Tax
114
Putting it All Together
117
Glossary
119
Page ix
Preface
The purpose of this book is to explain in uncomplicated language what can happen to your assets when you die. It is written specifically for the Hawaii resident.
The book takes an overview of a subject that many know very little about, but one that affects each of us. The laws on dying without a will, wills, trusts, probate, and death taxes are numerous, complex, and change frequently. To try to make some sense of the broad scope of estate planning, I've done two things to make the book understandable and simple. First, I have chosen not to discuss every rule, every regulation, or every conceivable situation that might arise. Many of the exceptions have been eliminated, so that what remains are the basic rules that will give you an idea of what you can do to protect your beneficiaries and assets after your death.
Second, I have eliminated technical terms and "legalese" in favor of plain English. For example, I use the word "executor" instead of other terms that may be more technically accurate but which mean essentially the same thing, such as executrix, administrator, administratrix, administrator (or administratrix) de son tort, administrator (or administratrix)
Page x
de bonis non, and personal representative. Similarly, where a choice arises between a technically correct but unusual word and a less accurate but more commonly understood word, I have chosen the latter.
Two final points. First, and most obvious, don't take any action solely on the basis of what you read here, but see your attorney, tax accountant, or tax adviser first. This book is not a "how to" book, but is designed only to introduce you to a complex subject.
Second, in an effort to keep the book to a manageable length, many rules, definitions, and ideas are not repeated after their first mention. The book starts with the simplest rules and definitions and builds upon them. I suggest that, in reading the book, you begin at the first chapter and read through the chapters consecutively, even though you think a particular chapter may not apply to you.
The easiest rules are those dealing with dying without a will, and that subject is discussed in chapter 1. In fact, many people in Hawaii die without a will, thinking that they are taking the "easy way out." Chapter 1 explains why they might be wrong.
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