US Estate
Federal estate tax, state estate/inheritance tax, community property, elective share, SECURE Act retirement rules, probate variation (UPC), trust features (QTIP/dynasty), ancillary probate, advance directives, intestacyDepth (UPC compliance, parentele limit, laughing heir cutoff), collateralHeirRules (cousin inheritance, representation)
US-specific estate planning: federal and state estate tax, community/separate property regimes, elective share, homestead exemptions, per stirpes variants, no-contest clauses, pretermitted heir statutes, RUFADAA, Louisiana forced heirship, probate variation, trust features, SECURE Act retirement rules, ancillary probate, advance directives.
Extension Fields
| Field | Type | Req | Description |
|---|---|---|---|
| advanceDirectives | object | US-specific advance directive and POA features — UHCDA, UPOAA, HIPAA | |
| ancillaryProbate | array | Ancillary probate proceedings when the decedent owns property in multiple states | |
| collateralHeirRules | object | Rules governing collateral heirs (uncles/aunts, cousins) in this state's intestacy scheme | |
| communityPropertyDetails | object | Elaborates the propertyRegime enum — specifics for community property states | |
| electiveShareDetails | object | ||
| federalEstateTax | object | Federal estate tax under IRC Title 26 — exemption, portability, GSTT | |
| homesteadExemptions | array | ||
| intestacyDepth | object | How deeply the state's intestacy rules extend into the kinship tree | |
| intestacyRules | object | State-specific intestacy variation — surviving spouse share, property rules | |
| louisianaForcedHeirship | object | ||
| noContestEnforceable | boolean | ||
| notes | string | ||
| perStirpesVariant | string | ||
| pretermittedHeirStatute | string | ||
| probateVariation | object | State probate process variation — UPC adoption, thresholds, administration types | |
| propertyRegime | string | ||
| retirementAccountRules | object | SECURE Act retirement account distribution rules — 10-year rule, eligible designated beneficiaries | |
| rufadaaAdopted | boolean | Revised Uniform Fiduciary Access to Digital Assets Act | |
| state | string | US state in ISO 3166-2 format (e.g. US-CA, US-NY) — determines which state succession, property regime, and tax laws apply | |
| stateEstateTax | object | State-level estate and inheritance tax — 12 states + DC have estate tax, 6 states have inheritance tax | |
| trustFeatures | object | US-specific trust qualifiers — does not duplicate core trust.json, captures state-level features |
Example Scenarios
3 case studies use this extension.
At a Glance
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