pb4uski
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What you are looking at is for federal estate tax purposes, which is different from the estate that is subject to probate.... in your case the federal estate equals the trust plus any assets outside of the trust. The assets outside the trust are subject to probate unless they are under the small estate limit (which they are in your case).
I think the central question to the Form 1310 is what is subject to probate since the Form 1310 refers to court-appointed, etc.
In your case, probate would only apply to assets outside of the trust, which I presume is under the small estates limit... the trust's assets don't count. The pour-over will I think would be to probate but under the limit and the beneficiary of the pour over will is the trust. So any assets outside the trust would be transferred to the trust through probate if over the small estate limit, which doesn't apply in your case.
Then the trust distributes the trusts assets in accordance with the provisions of the trust.
I think in you case the answer to Part I is C since there is no surviving spouse nor any court appointed rep since the estate subject to probate is under the small estate limit. And then the answers to Part II are 1-yes (there is a will...the pour-over will), 2a-no (there is no court appointed rep), 2b-no (because assets outside the trust are under the small estate limit there will not be a court appointed rep) and 3-yes (the refund will be part of what the estate outside of the trust distributes to the trust in accordance with the pour over will).
Also, look at the example from post #2:
I think the central question to the Form 1310 is what is subject to probate since the Form 1310 refers to court-appointed, etc.
In your case, probate would only apply to assets outside of the trust, which I presume is under the small estates limit... the trust's assets don't count. The pour-over will I think would be to probate but under the limit and the beneficiary of the pour over will is the trust. So any assets outside the trust would be transferred to the trust through probate if over the small estate limit, which doesn't apply in your case.
Then the trust distributes the trusts assets in accordance with the provisions of the trust.
I think in you case the answer to Part I is C since there is no surviving spouse nor any court appointed rep since the estate subject to probate is under the small estate limit. And then the answers to Part II are 1-yes (there is a will...the pour-over will), 2a-no (there is no court appointed rep), 2b-no (because assets outside the trust are under the small estate limit there will not be a court appointed rep) and 3-yes (the refund will be part of what the estate outside of the trust distributes to the trust in accordance with the pour over will).
Also, look at the example from post #2:
Example. Your father died on August 25. You are his sole survivor. Your father did not have a will and the court did not appoint a personal representative for his estate. Your father is entitled to a $300 refund. To get the refund, you must complete and attach Form 1310 to your father’s final return. You should check the box on Form 1310, line C, answer all the questions in Part II, and sign your name in Part III. You must also keep a copy of the death certificate or other proof of death for your records.
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