700.3921 Tax on separate interests; governing instrument provisions. Sec. 3921. (1) Unless specific directions to that effect are contained in the governing instrument under which the fiduciary is acting, section 3920 shall not be construed to require the personal representative or other concerned fiduciary to pay an estate, inheritance, or other death tax levied or […]
700.3922 Credit for foreign tax paid; payment and recovery of tax; delayed distribution; court determination of apportionment. Sec. 3922. (1) Unless the governing instrument provides otherwise, if a credit is given under the United States estate tax laws for a tax paid to another country or a political subdivision, the credit shall be apportioned under […]
700.3923 Allocation of penalty and interest. Sec. 3923. (1) If the probate court finds that it is inequitable to apportion taxes, credits, interest, and penalties in the manner provided in sections 3920 to 3922 because of special circumstances, the court may direct apportionment in the manner it finds equitable. (2) If the probate court finds […]
700.3924 Survival and wrongful death actions; court approval of settlement and distribution. Sec. 3924. (1) For the purpose of settling a claim as to which an action is not pending in another court for damages for wrongful death or for a claim existing under this state’s laws relating to the survival of actions, if a […]