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DIGEST OF SB 190 (Updated April 29, 2001 10:18 PM - DI 87)
Numerous changes to probate, trust, and tax laws. Provides that an inheritance tax affidavit may be filed stating that no inheritance tax is due. Creates exceptions to the "dead man's statute". Creates penalties for failure to recognize the authority of an attorney in fact. Changes various probate and tax deadlines. Increases the surviving spouse allowance. Adds rules of construction concerning nonprobate transfers. Allows a person with a valid power of attorney for a surviving spouse to exercise the spouse's right of election. Changes notice requirements for supervised estates. Makes other numerous changes to the probate, trust, and tax laws. (The introduced version of this bill was prepared by the probate code study commission.)