Legal Assistance Items, March 1981

Date

1981-03

Authors

Alvarey, Joel R.
Fowler, Joseph C.
Huffman, Walter B.

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Journal ISSN

Volume Title

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Abstract

Missouri will now allow a nonresident to serve as the personal representative of a decedent’s estate. Missouri’s state inheritance tax was repealed; under the new law, the state will now impose a "pickup tax (a state estate tax equal to the credit allowed by the federal estate tax laws for state death taxes paid). Missouri now also allows separate writings or lists which contain specific bequests of the decedent’s tangible personal property to be incorporated by reference and has adopted a self-proving provision.

Description

Keywords

legal assistance program, Missouri, incorporation by reference, pickup tax, estate plan, will, self-proving provision

Citation

Major Joel R. Alvarey, Major Joseph C. Fowler, & Major Walter B. Huffman, Legal Assistance Items, 1981 Army Law. 29 (Mar. 1981).