Bill Text: TX HB2271 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to decedents' estates and certain posthumous gifts.
Spectrum: Bipartisan Bill
Status: (Passed) 2017-06-15 - Effective on 9/1/17 [HB2271 Detail]
Download: Texas-2017-HB2271-Introduced.html
Bill Title: Relating to decedents' estates and certain posthumous gifts.
Spectrum: Bipartisan Bill
Status: (Passed) 2017-06-15 - Effective on 9/1/17 [HB2271 Detail]
Download: Texas-2017-HB2271-Introduced.html
85R1506 KFF-F | ||
By: Wray | H.B. No. 2271 |
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relating to decedents' estates and certain posthumous gifts. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 22.004(a), Estates Code, is amended to | ||
read as follows: | ||
(a) "Child" includes an adopted child, regardless of | ||
whether the adoption occurred through: | ||
(1) an existing or former statutory procedure; or | ||
(2) an equitable adoption or acts of estoppel. | ||
SECTION 2. Section 33.001, Estates Code, is amended to read | ||
as follows: | ||
Sec. 33.001. PROBATE OF WILLS AND GRANTING OF LETTERS | ||
TESTAMENTARY AND OF ADMINISTRATION. (a) Venue for a probate | ||
proceeding to admit a will to probate or for the granting of letters | ||
testamentary or of administration is: | ||
(1) in the county in which the decedent resided, if the | ||
decedent had a domicile or fixed place of residence in this state; | ||
or | ||
(2) with respect to a decedent who did not have a | ||
domicile or fixed place of residence in this state: | ||
(A) if the decedent died in this state, in the | ||
county in which: | ||
(i) the decedent's principal estate was | ||
located at the time of the decedent's death; or | ||
(ii) the decedent died; or | ||
(B) if the decedent died outside of this state: | ||
(i) in any county in this state in which the | ||
decedent's nearest of kin reside; or | ||
(ii) if there is no next of kin of the | ||
decedent in this state, in the county in which the decedent's | ||
principal estate was located at the time of the decedent's death. | ||
(b) For purposes of this section: | ||
(1) the decedent's next of kin: | ||
(A) is the decedent's surviving spouse, or if | ||
there is no surviving spouse, other relatives of the decedent | ||
within the third degree by consanguinity; and | ||
(B) includes a person who legally adopted the | ||
decedent or has been legally adopted by the decedent and that | ||
person's descendants; and | ||
(2) the decedent's nearest of kin is determined in | ||
accordance with order of descent, with the decedent's next of kin | ||
who is nearest in order of descent first, and so on. | ||
SECTION 3. Sections 112.103(a) and (b), Estates Code, are | ||
amended to read as follows: | ||
(a) The deceased spouse's signature to an agreement that is | ||
the subject of an application under Section 112.101 may be proved | ||
by: | ||
(1) the sworn testimony of one witness taken in open | ||
court; | ||
(2) the affidavit of one witness; or | ||
(3) the written or oral deposition of one witness | ||
taken in accordance with Section 51.203 or the Texas Rules of Civil | ||
Procedure [ |
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(b) If the surviving spouse is competent to make an oath, | ||
the surviving spouse's signature to the agreement may be proved by: | ||
(1) the sworn testimony of the surviving spouse taken | ||
in open court; | ||
(2) the surviving spouse's affidavit; or | ||
(3) the written or oral deposition of the surviving | ||
spouse taken in accordance with Section 51.203 or the Texas Rules of | ||
Civil Procedure [ |
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SECTION 4. Sections 113.252(a), (b), and (c), Estates Code, | ||
are amended to read as follows: | ||
(a) A multiple-party account is not effective against: | ||
(1) an estate of a deceased party to transfer to a | ||
survivor: | ||
(A) amounts equal to the amounts of estate taxes | ||
and expenses charged under Subchapter A, Chapter 124, to the | ||
deceased party, P.O.D. payee, or beneficiary of the account; or | ||
(B) if other assets of the estate are | ||
insufficient, amounts needed to pay debts, other taxes, and | ||
expenses of administration, including statutory allowances to the | ||
surviving spouse and minor children[ |
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(2) the claim of a secured creditor who has a lien on | ||
the account. | ||
(b) A party, P.O.D. payee, or beneficiary who receives | ||
payment from a multiple-party account or causes a payment to be made | ||
to another person from a multiple-party account after the death of a | ||
deceased party is liable to account to the deceased party's | ||
personal representative for amounts the deceased party owned | ||
beneficially immediately before the party's death to the extent | ||
necessary to discharge the claims, expenses, and charges described | ||
by Subsection (a) [ |
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is not liable in an amount greater than the amount the party, P.O.D. | ||
payee, or beneficiary received or caused to be paid to another | ||
person from the multiple-party account after the deceased party's | ||
death. | ||
(c) Any [ |
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deceased party to assert liability under Subsection (b)[ |
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[ |
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anniversary of the death of the deceased party. | ||
SECTION 5. Section 123.052(a), Estates Code, is amended to | ||
read as follows: | ||
(a) The dissolution of the marriage revokes a provision in a | ||
trust instrument that was executed by a divorced individual as | ||
settlor before the divorced individual's marriage was dissolved and | ||
that: | ||
(1) is a revocable disposition or appointment of | ||
property made to the divorced individual's former spouse or any | ||
relative of the former spouse who is not a relative of the divorced | ||
individual; | ||
(2) revocably confers a general or special power of | ||
appointment on the divorced individual's former spouse or any | ||
relative of the former spouse who is not a relative of the divorced | ||
individual; or | ||
(3) revocably nominates the divorced individual's | ||
former spouse or any relative of the former spouse who is not a | ||
relative of the divorced individual to serve: | ||
(A) as a personal representative, trustee, | ||
conservator, agent, or guardian; or | ||
(B) in another fiduciary or representative | ||
capacity. | ||
SECTION 6. Subchapter B, Chapter 123, Estates Code, is | ||
amended by adding Section 123.056 to read as follows: | ||
Sec. 123.056. CERTAIN TRUSTS WITH DIVORCED INDIVIDUALS AS | ||
JOINT SETTLORS. (a) This section applies only to a trust created | ||
under a trust instrument that: | ||
(1) was executed by two married individuals as | ||
settlors whose marriage to each other is subsequently dissolved; | ||
and | ||
(2) includes a provision described by Section | ||
123.052(a). | ||
(b) On the death of one of the divorced individuals who is a | ||
settlor of a trust to which this section applies, the trustee shall | ||
divide the trust into two trusts, each of which shall be composed of | ||
the property attributable to the contributions of only one of the | ||
divorced individuals. | ||
(c) An action authorized in a trust instrument described by | ||
Subsection (a) that requires the actions of both divorced | ||
individuals may be taken with respect to a trust established in | ||
accordance with Subsection (b) from the surviving divorced | ||
individual's contributions solely by that divorced individual. | ||
(d) The provisions of this subchapter apply independently | ||
to each trust established in accordance with Subsection (b) as if | ||
the divorced individual from whose contributions the trust was | ||
established had been the only settlor to execute the trust | ||
instrument described by Subsection (a). | ||
(e) This section does not apply if one of the following | ||
provides otherwise: | ||
(1) a court order; | ||
(2) the express terms of a trust instrument executed | ||
by the two divorced individuals before their marriage was | ||
dissolved; or | ||
(3) an express provision of a contract relating to the | ||
division of the marital estate entered into between the two | ||
divorced individuals before, during, or after their marriage. | ||
SECTION 7. Section 123.151, Estates Code, is amended by | ||
amending Subsections (a) and (b) and adding Subsections (c-1) and | ||
(d-1) to read as follows: | ||
(a) In this section: | ||
(1) "Beneficiary," "multiple-party account," "party," | ||
"P.O.D. account," and "P.O.D. payee" have the meanings assigned by | ||
Chapter 113. | ||
(2) "Public retirement system" has the meaning | ||
assigned by Section 802.001, Government Code. | ||
(3) "Relative" has the meaning assigned by Section | ||
123.051. | ||
(4) "Survivorship agreement" means an agreement | ||
described by Section 113.151. | ||
(b) If[ |
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and[ |
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annulment, or a declaration that the marriage is void, any payable | ||
on request after death [ |
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a survivorship agreement with respect to that account in favor of | ||
the decedent's former spouse or a relative of the former spouse who | ||
is not a relative of the decedent [ |
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as to that [ |
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unless: | ||
(1) the court decree dissolving the marriage: | ||
(A) designates the former spouse or the former | ||
spouse's relative as the P.O.D. payee or beneficiary; or | ||
(B) reaffirms the survivorship agreement or the | ||
relevant provision of the survivorship agreement in favor of the | ||
former spouse or the former spouse's relative; | ||
(2) after the marriage was dissolved, the decedent: | ||
(A) redesignated the former spouse or the former | ||
spouse's relative as the P.O.D payee or beneficiary; or | ||
(B) reaffirmed the survivorship agreement in | ||
writing [ |
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(3) the former spouse or the former spouse's relative | ||
is designated to receive, or under the survivorship agreement would | ||
receive, the proceeds or benefits in trust for, on behalf of, or for | ||
the benefit of a child or dependent of either the decedent or the | ||
former spouse. | ||
(c-1) If the provision of a survivorship agreement is not | ||
effective under Subsection (b), for purposes of determining the | ||
disposition of the decedent's interest in the account, the former | ||
spouse or former spouse's relative who would have received the | ||
decedent's interest if the provision were effective is treated as | ||
if that spouse or relative predeceased the decedent. | ||
(d-1) A financial institution is not liable for payment of | ||
an account to a former spouse or the former spouse's relative as a | ||
party to the account, notwithstanding the fact that a designation | ||
or provision of a survivorship agreement in favor of that person is | ||
not effective under Subsection (b). | ||
SECTION 8. Section 124.001(3), Estates Code, is amended to | ||
read as follows: | ||
(3) "Estate tax" means any estate, inheritance, or | ||
death tax levied or assessed on the property of a decedent's estate | ||
because of the death of a person and imposed by federal, state, | ||
local, or foreign law, including the federal estate tax and the | ||
inheritance tax imposed by former Chapter 211, Tax Code, and | ||
including interest and penalties imposed in addition to those | ||
taxes. The term does not include a tax imposed under Section 2601 | ||
or 2701(d)(1)(A), Internal Revenue Code of 1986 (26 U.S.C. Section | ||
2601 or 2701(d)). | ||
SECTION 9. Section 201.054, Estates Code, is amended by | ||
adding Subsection (e) to read as follows: | ||
(e) For purposes of this section, "adopted child" means a | ||
child: | ||
(1) adopted through an existing or former statutory | ||
procedure; or | ||
(2) considered by a court to be equitably adopted or | ||
adopted by acts of estoppel. | ||
SECTION 10. The heading to Section 202.052, Estates Code, | ||
is amended to read as follows: | ||
Sec. 202.052. SERVICE OF CITATION BY PUBLICATION [ |
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SECTION 11. Section 202.057(a), Estates Code, is amended to | ||
read as follows: | ||
(a) A person who files an application under Section 202.005 | ||
shall file with the court: | ||
(1) a copy of any citation required by this subchapter | ||
and the proof of delivery of service of the citation; and | ||
(2) an affidavit sworn to by the applicant or a | ||
certificate signed by the applicant's attorney stating: | ||
(A) that the citation was served as required by | ||
this subchapter; | ||
(B) the name of each person to whom the citation | ||
was served, if the person's name is not shown on the proof of | ||
delivery; and | ||
(C) if service of citation is waived under | ||
Section 202.056: | ||
(i) the name of each person who waived | ||
citation under that section; and | ||
(ii) if citation is waived under Section | ||
202.056(b)(1), the name of the distributee and the representative | ||
capacity of the person who waived citation required to be served on | ||
the distributee [ |
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SECTION 12. Section 205.001, Estates Code, is amended to | ||
read as follows: | ||
Sec. 205.001. ENTITLEMENT TO ESTATE WITHOUT APPOINTMENT OF | ||
PERSONAL REPRESENTATIVE. The distributees of the estate of a | ||
decedent who dies intestate are entitled to the decedent's estate | ||
without waiting for the appointment of a personal representative of | ||
the estate to the extent the estate assets, excluding homestead and | ||
exempt property, exceed the known liabilities of the estate, | ||
excluding any liabilities secured by homestead and exempt property, | ||
if: | ||
(1) 30 days have elapsed since the date of the | ||
decedent's death; | ||
(2) no petition for the appointment of a personal | ||
representative is pending or has been granted; | ||
(3) the value of the estate assets on the date of the | ||
affidavit described by Subsection (4), excluding homestead and | ||
exempt property, does not exceed $75,000 [ |
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(4) an affidavit that meets the requirements of | ||
Section 205.002 is filed with the clerk of the court that has | ||
jurisdiction and venue of the estate; | ||
(5) the judge approves the affidavit as provided by | ||
Section 205.003; and | ||
(6) the distributees comply with Section 205.004. | ||
SECTION 13. Section 251.001, Estates Code, is amended to | ||
read as follows: | ||
Sec. 251.001. WHO MAY EXECUTE WILL. Under the rules and | ||
limitations prescribed by law, a person of sound mind has the right | ||
and power to make a [ |
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will is made, the person: | ||
(1) is 18 years of age or older; | ||
(2) is or has been married; or | ||
(3) is a member of the armed forces of the United | ||
States, an auxiliary of the armed forces of the United States, or | ||
the United States Maritime Service. | ||
SECTION 14. Section 251.002, Estates Code, is amended to | ||
read as follows: | ||
Sec. 251.002. INTERESTS THAT MAY PASS BY WILL; | ||
DISINHERITANCE. (a) Subject to limitations prescribed by law, a | ||
person competent to make a [ |
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under the will [ |
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interest in property the person has at the time of the person's | ||
death. | ||
(b) A person who makes a [ |
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(1) disinherit an heir; and | ||
(2) direct the disposition of property or an interest | ||
passing under the will or by intestacy. | ||
SECTION 15. Section 251.051, Estates Code, is amended to | ||
read as follows: | ||
Sec. 251.051. WRITTEN, SIGNED, AND ATTESTED. Except as | ||
otherwise provided by law, a [ |
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(1) in writing; | ||
(2) signed by: | ||
(A) the testator in person; or | ||
(B) another person on behalf of the testator: | ||
(i) in the testator's presence; and | ||
(ii) under the testator's direction; and | ||
(3) attested by two or more credible witnesses who are | ||
at least 14 years of age and who subscribe their names to the will in | ||
their own handwriting in the testator's presence. | ||
SECTION 16. Section 251.103, Estates Code, is amended to | ||
read as follows: | ||
Sec. 251.103. PERIOD FOR MAKING ATTESTED WILLS SELF-PROVED. | ||
A will [ |
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251.051 may be made self-proved at: | ||
(1) the time of the execution of the will [ |
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(2) a later date during the lifetime of the testator | ||
and the witnesses. | ||
SECTION 17. Sections 251.104(c), (d), and (e), Estates | ||
Code, are amended to read as follows: | ||
(c) The self-proving affidavit shall be attached or annexed | ||
to the will [ |
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(d) An affidavit that is in substantial compliance with the | ||
form of the affidavit provided by Subsection (e), that is | ||
subscribed and acknowledged by the testator, and that is subscribed | ||
and sworn to by the attesting witnesses is sufficient to self-prove | ||
the will. No other affidavit or certificate of a testator is | ||
required to self-prove a will [ |
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affidavit provided by Subsection (e). | ||
(e) The form and content of the self-proving affidavit must | ||
be substantially as follows: | ||
THE STATE OF TEXAS | ||
COUNTY OF ________________ | ||
Before me, the undersigned authority, on this day personally | ||
appeared _____________, _____________, and _____________, known to | ||
me to be the testator and the witnesses, respectively, whose names | ||
are subscribed to the annexed or foregoing instrument in their | ||
respective capacities, and, all of said persons being by me duly | ||
sworn, the said _____________, testator, declared to me and to the | ||
said witnesses in my presence that said instrument is [his/her] | ||
[ |
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and executed it as [his/her] free act and deed; and the said | ||
witnesses, each on [his/her] oath stated to me, in the presence and | ||
hearing of the said testator, that the said testator had declared to | ||
them that said instrument is [his/her] [ |
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and that [he/she] executed same as such and wanted each of them to | ||
sign it as a witness; and upon their oaths each witness stated | ||
further that they did sign the same as witnesses in the presence of | ||
the said testator and at [his/her] request; that [he/she] was at | ||
that time eighteen years of age or over (or being under such age, | ||
was or had been lawfully married, or was then a member of the armed | ||
forces of the United States, or an auxiliary of the armed forces of | ||
the United States, or the United States Maritime Service) and was of | ||
sound mind; and that each of said witnesses was then at least | ||
fourteen years of age. | ||
_______________ | ||
Testator | ||
_______________ | ||
Witness | ||
_______________ | ||
Witness | ||
Subscribed and sworn to before me by the said ____________, | ||
testator, and by the said ________________ and _______________, | ||
witnesses, this ______ day of ________________ A.D. | ||
________________. | ||
(SEAL) | ||
(Signed) ______________________________ | ||
(Official Capacity of Officer) | ||
SECTION 18. Section 251.107, Estates Code, is amended to | ||
read as follows: | ||
Sec. 251.107. SELF-PROVED HOLOGRAPHIC WILL. | ||
Notwithstanding any other provision of this subchapter, a will | ||
written wholly in the testator's handwriting may be made | ||
self-proved at any time during the testator's lifetime by the | ||
attachment or annexation to the will of an affidavit by the testator | ||
to the effect that: | ||
(1) the instrument is the testator's [ |
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(2) the testator was 18 years of age or older at the | ||
time the will was executed or, if the testator was younger than 18 | ||
years of age, that the testator: | ||
(A) was or had been married; or | ||
(B) was a member of the armed forces of the United | ||
States, an auxiliary of the armed forces of the United States, or | ||
the United States Maritime Service at the time the will was | ||
executed; | ||
(3) the testator was of sound mind; and | ||
(4) the testator has not revoked the will. | ||
SECTION 19. Section 252.152, Estates Code, is amended to | ||
read as follows: | ||
Sec. 252.152. PRIOR DEPOSITED WILL IN RELATION TO LATER | ||
WILL. A will that is not deposited as provided by Subchapter A | ||
shall be admitted to probate on proof that the will is the last will | ||
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testator has a prior will that has been deposited in accordance with | ||
Subchapter A. | ||
SECTION 20. Section 255.151, Estates Code, is amended to | ||
read as follows: | ||
Sec. 255.151. APPLICABILITY OF SUBCHAPTER. This subchapter | ||
applies unless the testator's [ |
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otherwise. For example, a devise in the testator's will stating "to | ||
my surviving children" or "to such of my children as shall survive | ||
me" prevents the application of Sections 255.153 and 255.154. | ||
SECTION 21. Section 255.401, Estates Code, is amended by | ||
amending Subsection (a) and adding Subsection (a-1) to read as | ||
follows: | ||
(a) A right to take as a member under a class gift does not | ||
accrue to any person unless the person is born before, or is in | ||
gestation at, the time of [ |
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which the class is measured and survives that person by [ |
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least 120 hours. | ||
(a-1) For purposes of this section, a [ |
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(1) considered to be in gestation [ |
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before the time of [ |
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class is measured; and | ||
(2) presumed to be in gestation at the time of death of | ||
the person by which the class is measured [ |
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the person was born before the 301st day after the date of the | ||
person's [ |
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SECTION 22. Section 255.451, Estates Code, is amended by | ||
amending Subsection (a) and adding Subsection (a-1) to read as | ||
follows: | ||
(a) Subject to Subsection (a-1), on [ |
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personal representative, a court may order that the terms of the | ||
will be modified or reformed, that the personal representative be | ||
directed or permitted to perform acts that are not authorized or | ||
that are prohibited by the terms of the will, or that the personal | ||
representative be prohibited from performing acts that are required | ||
by the terms of the will, if: | ||
(1) modification of administrative, nondispositive | ||
terms of the will is necessary or appropriate to prevent waste or | ||
impairment of the estate's administration; | ||
(2) the order is necessary or appropriate to achieve | ||
the testator's tax objectives or to qualify a distributee for | ||
government benefits and is not contrary to the testator's intent; | ||
or | ||
(3) the order is necessary to correct a scrivener's | ||
error in the terms of the will, even if unambiguous, to conform with | ||
the testator's intent. | ||
(a-1) A personal representative seeking to modify or reform | ||
a will under this section must file a petition on or before the | ||
fourth anniversary of the date the will was admitted to probate. | ||
SECTION 23. Section 256.003(b), Estates Code, is amended to | ||
read as follows: | ||
(b) Except as provided by Section 501.006 with respect to a | ||
foreign will, letters testamentary may not be issued if a will is | ||
admitted to probate after the fourth anniversary of the testator's | ||
death unless it is shown that the application for probate was filed | ||
on or before the fourth anniversary of the testator's death. | ||
SECTION 24. Section 257.051(a), Estates Code, is amended to | ||
read as follows: | ||
(a) An application for the probate of a will as a muniment of | ||
title must state and aver the following to the extent each is known | ||
to the applicant or can, with reasonable diligence, be ascertained | ||
by the applicant: | ||
(1) each applicant's name and domicile; | ||
(2) the testator's name, domicile, and, if known, age, | ||
on the date of the testator's death; | ||
(3) the fact, date, and place of the testator's death; | ||
(4) facts showing that the court with which the | ||
application is filed has venue; | ||
(5) that the testator owned property, including a | ||
statement generally describing the property and the property's | ||
probable value; | ||
(6) the date of the will; | ||
(7) the name, state of residence, and physical address | ||
where service can be had of the executor named in the will; | ||
(8) the name of each subscribing witness to the will, | ||
if any; | ||
(9) whether one or more children born to or adopted by | ||
the testator after the testator executed the will survived the | ||
testator and, if so, the name of each of those children; | ||
(10) that the testator's estate does not owe an unpaid | ||
debt, other than any debt secured by a lien on real estate, or that | ||
for another reason there is no necessity for administration of the | ||
estate; | ||
(11) whether a marriage of the testator was ever | ||
dissolved after the will was made and, if so, when and from whom; | ||
and | ||
(12) whether the state, a governmental agency of the | ||
state, or a charitable organization is named in the will as a | ||
devisee. | ||
SECTION 25. Section 257.054, Estates Code, is amended to | ||
read as follows: | ||
Sec. 257.054. PROOF REQUIRED. An applicant for the probate | ||
of a will as a muniment of title must prove to the court's | ||
satisfaction that: | ||
(1) the testator is dead; | ||
(2) four years have not elapsed since the date of the | ||
testator's death and before the application; | ||
(3) the court has jurisdiction and venue over the | ||
estate; | ||
(4) citation has been served and returned in the | ||
manner and for the period required by this title; | ||
(5) the testator's estate does not owe an unpaid debt, | ||
other than any debt secured by a lien on real estate, or that for | ||
another reason there is no necessity for administration of the | ||
estate; | ||
(6) the testator did not revoke the will; and | ||
(7) if the will is not self-proved in the manner | ||
provided by this title, the testator: | ||
(A) executed the will with the formalities and | ||
solemnities and under the circumstances required by law to make the | ||
will valid; and | ||
(B) at the time of executing the will was of sound | ||
mind and: | ||
(i) was 18 years of age or older; | ||
(ii) was or had been married; or | ||
(iii) was a member of the armed forces of | ||
the United States, an auxiliary of the armed forces of the United | ||
States, or the United States Maritime Service. | ||
SECTION 26. Section 305.108, Estates Code, is amended to | ||
read as follows: | ||
Sec. 305.108. FORM OF BOND. The following form, or a form | ||
with the same substance, may be used for the bond of a personal | ||
representative: | ||
The State of Texas | ||
County of ________ | ||
Know all persons by these presents that we, _______ (insert | ||
name of each principal), as principal, and _______ (insert name of | ||
each surety), as sureties, are held and firmly bound unto the judge | ||
of ____________ (insert reference to appropriate judge), and that | ||
judge's successors in office, in the sum of _____ dollars, | ||
conditioned that the above bound principal or principals, appointed | ||
as _______ (insert "executor of the [ |
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"administrator with the will annexed of the estate," "administrator | ||
of the estate," or "temporary administrator of the estate," as | ||
applicable) of _______ (insert name of decedent), deceased, shall | ||
well and truly perform all of the duties required of the principal | ||
or principals by law under that appointment. | ||
SECTION 27. Sections 308.051(a) and (c), Estates Code, are | ||
amended to read as follows: | ||
(a) Within one month after receiving letters testamentary | ||
or of administration, a personal representative of an estate shall | ||
provide notice requiring each person who has a claim against the | ||
estate to present the claim within the period prescribed by law by: | ||
(1) having the notice published in a newspaper of | ||
general circulation [ |
||
were issued; and | ||
(2) if the decedent remitted or should have remitted | ||
taxes administered by the comptroller, sending the notice to the | ||
comptroller by certified or registered mail. | ||
(c) If there is no [ |
||
|
||
administration were issued, the notice must be posted and the | ||
return made and filed as otherwise required by this title. | ||
SECTION 28. Section 310.006, Estates Code, is amended to | ||
read as follows: | ||
Sec. 310.006. FREQUENCY AND METHOD OF DETERMINING INTERESTS | ||
IN CERTAIN ESTATE ASSETS. Except as required by Sections 2055 and | ||
2056, Internal Revenue Code of 1986 (26 U.S.C. Sections 2055 and | ||
2056), the frequency and method of determining the distributees' | ||
[ |
||
of an estate are in the sole and absolute discretion of the executor | ||
of the estate. The executor may consider all relevant factors, | ||
including administrative convenience and expense and the interests | ||
of the various distributees [ |
||
a fair and equitable result among distributees [ |
||
SECTION 29. Section 362.005(b), Estates Code, is amended to | ||
read as follows: | ||
(b) Citation issued under Subsection (a) must: | ||
(1) contain: | ||
(A) a statement that an account for final | ||
settlement has been presented; | ||
(B) the time and place the court will consider | ||
the account; and | ||
(C) a statement requiring the person cited to | ||
appear and contest the account, if the person wishes to contest the | ||
account; and | ||
(2) be given to each heir or distributee [ |
||
of the decedent by certified mail, return receipt requested, unless | ||
the court by written order directs another method of service to be | ||
given. | ||
SECTION 30. Section 359.001(a), Estates Code, is amended to | ||
read as follows: | ||
(a) Not later than the 60th day after [ |
||
anniversary of [ |
||
representative qualifies and receives letters testamentary or of | ||
administration to administer a decedent's estate under court order, | ||
unless the court authorizes an extension, the representative shall | ||
file with the court an account consisting of a written exhibit made | ||
under oath that lists all claims against the estate presented to the | ||
representative during the 12-month period following the | ||
representative's qualification and receipt of letters [ |
||
|
||
(1) the claims allowed by the representative; | ||
(2) the claims paid by the representative; | ||
(3) the claims rejected by the representative and the | ||
date the claims were rejected; and | ||
(4) the claims for which a lawsuit has been filed and | ||
the status of that lawsuit. | ||
SECTION 31. Section 359.002(a), Estates Code, is amended to | ||
read as follows: | ||
(a) Not later than the 60th day after each anniversary of | ||
the date a personal representative of the estate of a decedent | ||
qualifies and receives letters testamentary or of administration to | ||
administer the decedent's estate under court order, unless the | ||
court authorizes an extension, the [ |
||
[ |
||
account conforming to the essential requirements of Section 359.001 | ||
regarding changes in the estate assets occurring during the | ||
12-month period after [ |
||
account was filed. | ||
SECTION 32. Section 401.006, Estates Code, is amended to | ||
read as follows: | ||
Sec. 401.006. GRANTING POWER OF SALE BY AGREEMENT. In a | ||
situation in which a decedent does not have a will, or a decedent's | ||
will does not contain language authorizing the personal | ||
representative to sell property or contains language that is not | ||
sufficient to grant the representative that authority, the court | ||
may include in an order appointing an independent executor any | ||
general or specific authority regarding the power of the | ||
independent executor to sell property that may be consented to by | ||
the distributees [ |
||
the property in the application for independent administration or | ||
for the appointment of an independent executor or in their consents | ||
to the independent administration or to the appointment of an | ||
independent executor. The independent executor, in such event, may | ||
sell the property under the authority granted in the court order | ||
without the further consent of those distributees [ |
||
SECTION 33. Chapter 405, Estates Code, is amended by adding | ||
Section 405.0015 to read as follows: | ||
Sec. 405.0015. DISTRIBUTIONS GENERALLY. Unless the will, | ||
if any, or a court order provides otherwise, an independent | ||
executor may, in distributing property not specifically devised | ||
that the independent executor is authorized to sell: | ||
(1) make distributions in divided or undivided | ||
interests; | ||
(2) allocate particular assets in proportionate or | ||
disproportionate shares; | ||
(3) value the estate property for the purposes of | ||
acting under Subdivision (1) or (2); and | ||
(4) adjust the distribution, division, or termination | ||
for resulting differences in valuation. | ||
SECTION 34. Sections 405.003(b) and (d), Estates Code, are | ||
amended to read as follows: | ||
(b) On the filing of an action under this section, each | ||
distributee [ |
||
with citation, except for a distributee [ |
||
waived the issuance and service of citation. | ||
(d) On or before filing an action under this section, the | ||
independent executor must distribute to the distributees | ||
[ |
||
property of the estate that remains in the independent executor's | ||
possession after all of the estate's debts have been paid, except | ||
for a reasonable reserve of assets that the independent executor | ||
may retain in a fiduciary capacity pending court approval of the | ||
final account. The court may review the amount of assets on reserve | ||
and may order the independent executor to make further | ||
distributions under this section. | ||
SECTION 35. Section 456.003, Estates Code, is amended to | ||
read as follows: | ||
Sec. 456.003. DUTY OF ELIGIBLE INSTITUTIONS. Not later | ||
than the seventh business day [ |
||
date an eligible institution receives [ |
||
written agreement under Section 456.002(a) or a statement from a | ||
personal representative under Section 456.002(b) and instructions | ||
from the lawyer identified in the agreement or statement, as | ||
applicable, regarding how to disburse the funds or close a trust or | ||
escrow account, the [ |
||
funds and close the account in compliance with the instructions. | ||
SECTION 36. Chapter 456, Estates Code, is amended by adding | ||
Section 456.0045 to read as follows: | ||
Sec. 456.0045. PRIVATE CAUSE OF ACTION. (a) If an eligible | ||
institution violates Section 456.003, a person aggrieved by the | ||
violation may bring an action against the eligible institution to: | ||
(1) obtain declaratory or injunctive relief to enforce | ||
the section; and | ||
(2) recover damages to the same extent the person | ||
would be entitled to damages had the eligible institution acted in | ||
the same manner with respect to the deceased lawyer before the | ||
lawyer's death. | ||
(b) A person who prevails in an action under this section | ||
may recover court costs and reasonable attorney's fees. | ||
SECTION 37. Subchapter A, Chapter 112, Property Code, is | ||
amended by adding Section 112.011 to read as follows: | ||
Sec. 112.011. POSTHUMOUS CLASS GIFTS MEMBERSHIP. (a) A | ||
right to take as a member under a class gift does not accrue to any | ||
person unless the person is born before, or is in gestation at, the | ||
time of death of the person by which the class is measured and | ||
survives that person by at least 120 hours. | ||
(b) For purposes of Subsection (a), a person is: | ||
(1) considered to be in gestation if insemination or | ||
implantation occurs at or before the time of death of the person by | ||
which the class is measured; and | ||
(2) presumed to be in gestation at the time of death of | ||
the person by which the class is measured if the person was born | ||
before the 301st day after the date of the person's death. | ||
(c) A provision in the trust instrument that is contrary to | ||
this section prevails over this section. | ||
SECTION 38. Sections 303.003 and 362.010, Estates Code, are | ||
repealed. | ||
SECTION 39. Section 33.001, Estates Code, as amended by | ||
this Act, applies only to an application for the probate of a will | ||
or for the granting of letters testamentary or of administration of | ||
a decedent's estate that is filed on or after the effective date of | ||
this Act. An application for the probate of a will or the granting | ||
of letters filed before that date is governed by the law in effect | ||
on the date the application was filed, and the former law is | ||
continued in effect for that purpose. | ||
SECTION 40. Section 112.103, Estates Code, as amended by | ||
this Act, applies only to a proceeding under Subchapter C, Chapter | ||
112, Estates Code, commenced on or after the effective date of this | ||
Act. A proceeding under that subchapter commenced before that date | ||
is governed by the law in effect on the date the proceeding was | ||
commenced, and the former law is continued in effect for that | ||
purpose. | ||
SECTION 41. Section 113.252(c), Estates Code, as amended by | ||
this Act, applies to a proceeding commenced before, on, or after the | ||
effective date of this Act, regardless of the date of the decedent's | ||
death. | ||
SECTION 42. Section 123.056, Estates Code, as added by this | ||
Act, applies to a trust created before, on, or after the effective | ||
date of this Act with respect to which the marriage of the settlors | ||
is dissolved on or after that date. | ||
SECTION 43. Sections 123.151(a) and (b), Estates Code, as | ||
amended by this Act, and Section 123.151(c-1), as added by this Act, | ||
apply only to a multiple-party account for which the marriage of a | ||
party to the account is dissolved on or after the effective date of | ||
this Act. | ||
SECTION 44. Section 123.151(d-1), Estates Code, as added by | ||
this Act, and Section 456.0045, Estates Code, as added by this Act, | ||
apply only to a cause of action that accrues on or after the | ||
effective date of this Act. A cause of action that accrued before | ||
the effective date of this Act is governed by the law applicable to | ||
the cause of action immediately before the effective date of this | ||
Act, and that law is continued in effect for that purpose. | ||
SECTION 45. Section 202.057, Estates Code, as amended by | ||
this Act, applies only to an application for a proceeding to declare | ||
heirship that is filed on or after the effective date of this Act. | ||
An application for a proceeding to declare heirship filed before | ||
that date is governed by the law in effect on the date the | ||
application was filed, and the former law is continued in effect for | ||
that purpose. | ||
SECTION 46. Section 205.001, Estates Code, as amended by | ||
this Act, applies to a small estate administration commenced on or | ||
after the effective date of this Act, regardless of the date of the | ||
decedent's death. | ||
SECTION 47. Section 255.401, Estates Code, as amended by | ||
this Act, and Section 112.011, Property Code, as added by this Act, | ||
apply to the estate of a decedent who dies before, on, or after the | ||
effective date of this Act. | ||
SECTION 48. Section 255.451, Estates Code, as amended by | ||
this Act, applies only to a petition filed on or after the effective | ||
date of this Act. A petition filed before that date is governed by | ||
the law in effect on the date the petition was filed, and the former | ||
law is continued in effect for that purpose. | ||
SECTION 49. Sections 256.003(b), 257.051(a), and 257.054, | ||
Estates Code, as amended by this Act, apply only to an application | ||
for the probate of a will or administration of a decedent's estate | ||
that is filed on or after the effective date of this Act. An | ||
application for the probate of a will or administration of a | ||
decedent's estate filed before that date is governed by the law in | ||
effect on the date the application was filed, and the former law is | ||
continued in effect for that purpose. | ||
SECTION 50. Sections 359.001(a) and 359.002(a), Estates | ||
Code, as amended by this Act, apply to an account filed on or after | ||
the effective date of this Act, regardless of whether the personal | ||
representative was appointed before, on, or after that date. | ||
SECTION 51. Section 405.0015, Estates Code, as added by | ||
this Act, applies to the administration of the estate of a decedent | ||
that is pending or commenced on or after the effective date of this | ||
Act. | ||
SECTION 52. This Act takes effect September 1, 2017. |