Internal Revenue Code (IRC): Federal tax legislation governing estate tax provisions, gift tax regulations, and generation-skipping transfer tax rules that impact estate settlements
ERISA: Employee Retirement Income Security Act - Federal law governing the handling of retirement accounts and pension benefits in estate distribution
State Probate Code: State-specific laws governing estate administration, intestacy rules, and elective share provisions for surviving spouses
State Property Laws: State-specific regulations determining property ownership rights, including community property vs. common law property rules and real estate transfer requirements
State Trust Laws: State-specific legislation governing trust administration, including trustee duties, responsibilities, and trust management requirements
State Tax Laws: State-specific tax regulations including estate taxes, inheritance taxes, and property transfer taxes applicable to estate settlements
Uniform Probate Code: Model law adopted by some states that provides standardized rules for estate administration and probate proceedings
State Recording Requirements: State-specific rules governing how estate settlement documents must be recorded and filed with appropriate authorities
State Document Execution Laws: State-specific requirements for proper execution of estate documents, including witnessing and notarization requirements
Creditor Claims Laws: State-specific regulations governing how creditor claims against the estate must be handled and settled
Family Rights Laws: State-specific laws protecting family members' inheritance rights, including spousal rights and children's rights in estate distribution
