28A-22-1. Scheme of distribution; testate and intestate estates. After the payment of costs of administration, taxes and other valid claims against the decedent’s estate, the personal representative shall distribute the remaining assets of the estate in accordance with the terms of decedent’s valid probated will or the provisions of Chapter 29 of the General Statutes […]
28A-22-10. Distribution of assets of inoperative trust. When the facts at the time of distribution of property to a trust are such that the trust would be inoperative under the terms of the instrument creating the trust for any reason, including the death of a beneficiary, renunciation by a beneficiary, the exercise of a right […]
28A-22-11. Agreements with heirs. Any agreement by an heir, unknown or known but unlocated, the primary purpose of which is to locate or recover, or assist in the recovery of, a share in a decedent’s estate shall be subject to the provisions of Article 4 of Chapter 116B of the General Statutes. (2009-312, s. 3; […]
28A-22-2. Shares of after-born and after-adopted children. The share of an after-born or after-adopted child, as provided by G.S. 29-9 and 31-5.5, shall be allotted to the after-born or after-adopted child out of any undevised real or personal property, or out of both, if there is enough such undevised property for that purpose. If there […]
28A-22-3. Special proceeding against unknown heirs of decedent before distribution of estate. If there may be heirs, born or unborn, of the decedent, other than those known to the personal representative and whose names and residences are unknown, before distributing such estate the personal representative is authorized to institute a special proceeding before the clerk […]
28A-22-4. Distribution to nonresident trustee only upon appointment of process agent. (a) No assets of the estate of a decedent subject to administration in this State shall be delivered or transferred to a trustee of a testamentary trust or an inter vivos trust who is a nonresident of this State who has not appointed a […]
28A-22-5. Distribution of assets in kind in satisfaction of devises and transfers in trust. (a) Subject to the provisions of subsection (b) of this section, whenever under any will or trust indenture the executor, trustee or other fiduciary is required to, or has an option to, satisfy a devise or transfer in trust by a […]
28A-22-6. Agreements with taxing authorities to secure benefit of federal marital deduction. The executor, trustee, or other fiduciary having discretionary powers under a will or trust indenture with respect to the selection of assets to be distributed in satisfaction of a devise or transfer in trust to or for the benefit of the surviving spouse […]
28A-22-7. Distribution to parent or guardian of a minor. (a) If a devise of personal property to a person under the age of 18 has a total value of less than five thousand dollars ($5,000), and the devisee is residing in the same household with a parent or a guardian appointed prior to the decedent’s […]
28A-22-8. Executor or trustee; discretion over distributions. Unless otherwise restricted by the terms of the will or trust, an executor or trustee shall have absolute discretion to make distributions in cash or in specific property, real or personal, or an undivided interest therein or partly in cash or partly in such property, and to do […]
28A-22-9. Distribution to known but unlocated devisees or heirs. (a) If there are known but unlocated devisees or heirs of property held by the personal representative, the personal representative may deliver the share of such devisee or heir to the clerk of superior court immediately prior to filing of the final account. If the devisee […]
