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ARTICLE 2
Rules Governing Dispositions Subject to This Law
Estates, Powers & Trusts (EPT) CHAPTER 17-B
ARTICLE 2

RULES GOVERNING DISPOSITIONS SUBJECT TO THIS LAW

PART 1. SUBSTANTIVE RULES GOVERNING DISPOSITIONS
Section 2-1.1 Heirs at law and next of kin defined.

2-1.2 Issue to take per capita, per stirpes or by

representation.

2-1.3 Adopted children and posthumous children as members of a

class.

2-1.4 Words of inheritance unnecessary.

2-1.5 Advancements and their adjustment.

2-1.6 Disposition of property where a person dies within one

hundred twenty hours of another person or any other

event

2-1.7 Presumption of death from absence; effect of exposure to

specific peril.

2-1.8 Apportionment of federal and state estate or other death

taxes; fiduciary to collect taxes from property taxed

and transferees thereof.

2-1.9 Distributions in kind by executors and trustees.

2-1.10 Provisions relating to infants and minors.

2-1.11 Renunciation of property interests.

2-1.12 Credit shelter formula bequests

2-1.13 Certain formula clauses to be construed to refer to the

federal estate and generation-skipping transfer tax

laws applicable to estates of decedents dying after

December thirty-first, two thousand nine and before

January first, two thousand eleven

2-1.14 Right to recover state estate and gift taxes where

decedent retained interest

2-1.15 Consequences of partly ineffective dispositions of trust

principal to two or more beneficiaries