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Крипто-Про Дубликат Лицензии на неисключительное имущественное право программы для ЭВМ в Брянске

Крипто-Про Дубликат Лицензии на неисключительное имущественное право программы для ЭВМ в Брянске

Крипто-Про Дубликат Лицензии на неисключительное имущественное право программы для ЭВМ

Срок доставки по Москве: от 5 раб.дн. с момента поступления оплаты. по России: от 10 раб.дн. с момента поступления оплаты. По вопросам приобретения предыдущих коробочных версий обращайтесь к менеджерам Softline.

  • Gather your key documents, such as real estate documents, bank account statements, tax returns, insurance policies, as well as any existing Wills and Powers of Attorney.
  • Consider your current financial situation as a guideline to confirm your assets and liabilities.
  • Decide on the objectives of your Estate plan.
  • Think about how you want your Estate to be distributed.
  • Consider your executors—the people who will carry out your wishes as outlined in your Will.
  • Prepare your Estate plan, including your Will, Powers of Attorney, and other similar documents.
  • Sophisticated estate planning solutions, including donor-advised funds and trusts are available through TD Wealth.

For more information, refer to Passing on your Wealth (PDF).

Planning your Estate with purpose

Probate and Planning

Probate is the legal process of settling your estate in court after you die. Your property is gathered and inventoried, your debts are paid, and everything left over is divided among your heirs. Your personal representative is responsible for “probating” your will. If you have no will or did not name a personal representative, the court will appoint one for you.

Probating a will begins by filing an application with the probate court. Probate ends when all debts and taxes are paid and all assets are distributed. If there is disagreement over your will, a probate judge will resolve the differences.

When Is Probate Necessary?

Probate laws in Minnesota apply to the estates of people who were residents of Minnesota at the time of their death. Probate also applies to other states’ residents who own real property in Minnesota.

Having a will does not avoid probate. The need for probate depends on the amount of property you own, the type of property you own, and whether you own it alone or with others.

Real Estate

Unless real estate is owned in joint tenancy with right of survivorship or placed into a trust, it must be probated. Joint tenancy means that the property is owned by two or more people who have an undivided interest in the property and that interest continues in the survivor after other owners die. If you are a resident of Minnesota and own real estate in another state at the time of your death, the probate laws of that state will apply to that real estate. In other words, real estate is probated in the state where it is located.

Personal Property

If your estate is worth $75,000 or less, your heirs may be able to collect the property without going to court by using an Affidavit for Collection of Personal Property. Heirs may not take your personal property until 30 days after your death. If your personal property exceeds $75,000 or you own real estate in your name alone, your estate must be probated.

What Items Are Not Subject to Probate?

Some kinds of property and assets do not need to be probated. These include property owned as joint tenants, jointly held bank accounts, payable-on-death accounts, life insurance proceeds to a specific beneficiary, and pension benefits with a designated beneficiary in the event you die.

Joint Tenancy Property

As discussed previously, holding title to property in joint tenancy means that you and another person each have an undivided interest in the property and a right to own it after the other person dies. In the case of real property, this fact would be stated in your title documents. When a co-owner dies, the surviving property owner must file a certified copy of the death certificate of the deceased property owner and an affidavit of survivorship with the county recorder or registrar.

Jointly Held Bank Accounts

As in joint tenancy of real property, you and one or more people may be listed as account holders of the same account. If one of the joint account holders dies, the other joint account holders own the money in the shared bank account.

Payable-On-Death Accounts (PODs)

A payable-on-death account is an account in which you choose someone else to receive the funds in your account upon your death. The beneficiary, or person getting the money upon your death, has no right to these funds until your death. You may set up a POD by contacting your financial institution. You may change the beneficiary by completing a new signature card at any time.

Life Insurance Proceeds

Your life insurance policy can indicate a specific person, called a “beneficiary,” who will receive your insurance proceeds when you die. Call your insurance agent or company if you are interested in naming a specific person or persons to receive your life insurance money.

How Is an Estate Probated?

Your personal representative starts a probate proceeding by filing an application or petition with the probate court in the county where you lived at the time of your death. Probate proceedings in Minnesota may be either formal or informal and generally must be initiated within three years after the decedent’s death. The services of an attorney may be needed in order to correctly probate an estate.

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The informal probate process is initiated by filing an application with the probate court. In some counties, you must file the application in person. If the probate registrar determines the application is complete, the registrar will issue a statement of probate and appoint a personal representative. In the informal process, the personal representative may pay debts and inheritances and may otherwise administer the estate without the court’s supervision.

Applications for informal probate should include the following:

  • The applicant’s interest in the proceeding (i.e. spouse, child, attorney, personal representative, etc.);
  • The decedent’s name, dates of birth and death, and the county and state of residence at the time of death;
  • The names and addresses of the decedent’s spouse, children, heirs, and any others named in the will if there is one, and the age of any minors in this list;
  • Statement showing venue if decedent did not reside in Minnesota at the time of death;
  • The name and address of the person who is, or should be, named personal representative; and
  • Statement of applicant’s knowledge of any probate or appointment proceeding concerning decedent filed in Minnesota or elsewhere.

If there is a will, the following also must be included in the application:

  • A statement that the original will is in the court’s possession, accompanies the application, or an authenticated copy of a will probated in another jurisdiction is attached to the application;
  • A statement that the will has been validly executed;
  • A statement that the applicant is not, upon investigation, aware that the will has been revoked; and
  • A statement that the time for beginning informal probate proceedings has not expired, which is generally three years after the decedent’s death.

The probate registrar has discretion to either accept or reject the application. It is not a final determination if the registrar rejects an application for informal probate and any such rejection does not prevent the will from undergoing formal probate proceedings.


Formal probate typically involves complex estates where a judge is needed to make determinations. Formal probate proceedings are commenced by filing a petition for formal probate with the court. The petitioner then must appear before a court at a hearing. Formal probate matters can be either supervised or unsupervised by the court. Because most people lack experience in formal probate proceedings, it is best to consult an attorney if an informal probate proceeding cannot resolve the estate. If the court finds that the petition is complete, the court will issue an order for probate and appointment of the personal representative.

How Will the Estate Be Distributed to Heirs?

If there is a will, the personal representative should distribute the estate property according to the will. If there is no will, the estate property will be distributed according to state intestate succession laws. Click here to view a “Table of Minnesota Heirship.»

The law generally provides that, without a will, your estate will pass to your spouse, if still alive, but in situations where either spouse has children from other marriages, the spouse’s share may be less than the entire estate. If your spouse is not alive, your estate will pass to your children in equal shares. You should consult an attorney to determine exactly how your estate will be divided if you do not have a will.

Sometimes, relatives cannot be located or traced. In this case, assets of the estate that cannot be distributed are deposited with the county treasurer until claimed.

Determination of Descent

If a person has been deceased for more than three years, and the estate was not probated, an interested party must petition the Court for “Determination of Descent” in order to transfer the decedent’s probate property either in accordance with the deceased’s will or, if there is no will, Minnesota’s inheritance laws.

What Taxes Must Be Paid?

Federal law provides that an individual can transfer up to a certain threshold amount to someone other than a spouse before incurring estate tax. As this amount varies year to year, visit the Internal Revenue Service’s website at www.irs.gov for the most current federal estate tax exclusion amount. If you are married, you can transfer any amount of property to a spouse during your lifetime or after your death without incurring federal estate tax. Individual state tax laws may vary, however, and you should review the tax laws of the states where you have property. The Minnesota estate tax is separate from the federal estate tax and applies to estates over $2,400,000. As of 2019, only estates with over $2,700,000 will be subject to the tax. There are various programs and deductions that can reduce an estate’s liability for the tax. For example, transfers between spouses are generally not taxable. Additionally, the State exempts certain types of farm property from the tax. An experienced attorney or accountant can help you plan for the impact of estate tax, and can help develop a plan to minimize the tax as much as possible.

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Living Trusts

What you may need

Please note: For all account types, we require the death certificate.

Keep in mind we may ask for other documents depending on the state where accounts were opened or the state of residence.

  • Accounts without a designated beneficiary or surviving co-owner

Court-issued document appointing an executor/administrator
Small estate affidavit in accordance with state laws

Jointly-held accounts, or accounts with named beneficiaries

  • Joint accounts (checking, savings, mortgage, credit card or loan)
  • Payable on-death (POD)
  • Transfer-on-death (TOD)
  • Retirement plans
  • Insurance policies
  • Annuities

Identification of the joint account holder or beneficiaries

  • Accounts titled in the name of a trust

Certificate of Trust naming a successor trustee

*A death certificate is also needed for all account types.

Affidavit of domicile: A document issued by a governing court that verifies where a person resided at the time of death. It is used to transfer ownership of property or stock into the new owner’s name. Sometimes it is referred to as an ‘Affidavit of residence.’

Certificate of trust: A listing of limited information about the administrative provisions of a trust, which proves a valid trust is established without revealing specific details of the property or the identity of the beneficiaries.

Certified death certificate: A copy of the death certificate that has been certified; typically this document has a raised seal that says, “This is a true and certified copy.”

Sometimes, instead of a seal, these certificates have:

  • An ink or multicolored signature
  • A watermark (printed on security paper)

Joint tenancy with right of survivorship: A type of account ownership where all owners have an equal right to the account’s assets. When one party dies, the survivor owns all remaining assets in the account.

Letter of instruction. Any written document from a designated owner, successor, or court-appointed representative of the estate, providing specific instructions on how to distribute the remaining money in any accounts, and what to do with the accounts (such as close accounts) after disbursement.

(If you have an investment account, you may be asked to complete a “Letter of Authorization to Transfer Funds or Securities” in lieu of a letter of instruction.)

Letters Testamentary or Letters of Administration: These documents are issued by the court and name a representative, typically an executor or administrator, who will manage the assets and liabilities of the estate, as designated in the will (or if there is no will, by state law). These documents may also be known as:

  • Letters of personal representative
  • Fiduciary letters
  • Certified executor documents

Payable on death (POD): An account with a beneficiary designated by the account owner. The surviving beneficiary will receive any money left in the account upon proof of the owner’s death. Sometimes these accounts are referred to as ‘In Trust For (ITF) accounts.’

Potential Successor in Interest (PSII): A person who may have an ownership interest in a property securing a mortgage loan; but, has not provided the appropriate documentation to become confirmed.

Probate. The process in which a will is reviewed by a court to determine whether it is valid and authentic. During probate, the court will appoint a representative (sometimes called an ‘executor’ as named in the will (or an ‘administrator’ if there is no will). Probate also refers to the administration of the estate, with or without a will. Note: in some cases, based on state law, probate may not be required.

Small Estate Affidavit: In some states, this document can be used to claim or disburse money from estates of limited size, where formal probate is not required under state law. The state law will specify the asset value that qualifies as a “small estate” and requirements for the affidavit.

Successor in Interest (SII): Someone who has received ownership rights to the property through operation of law, death of a borrower, spouse or parent, divorce or separation, or an inter vivos (living) trust.

Tenants in common: A type of account where each owner owns a separate and distinct share of property. Unlike joint tenancy, these shares can be freely transferred to other owners, and there is no right of survivorship among owners.

Transfer on death (TOD): A feature of a non-retirement investment account that allows the owner to designate beneficiaries without going to probate.

Trust: A legal arrangement involving three parties: the party creating the trust (grantor), the party administering the property within the trust’s terms (trustee), and the party for whom the trust is administered (beneficiary).

Uniform Transfers to Minors Act (UTMA) or Uniform Gifts to Minors Act (UGMA): The umbrella acts under which custodial accounts for minors are set up. The custodian of the account should transfer control of the assets to a minor when he or she reaches the age specified by statute (usually between the ages of 18 and 21).

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Why do I need copies of the death certificate?

The death certificate gives us the information needed to verify the identity and legal residence of our customer.

How do I get all the documents to Wells Fargo?

Bring your documents into a Wells Fargo branch and speak to a banker. To find a branch near you, visit wellsfargo.com/locator.

For brokerage accounts, contact the advisor on the most recent client statement or call one of the following numbers:

1-800-TRADERS ( 1-800-872-3377 )

Wells Fargo Advisors

For Wells Fargo Private Bank accounts, contact the Relationship Manager on the most recent client statement or call 877-646-8560 .

How long will it take to release estate money in savings and deposit accounts?

The specifics of each account can vary, so the time it may take to settle an account will also differ. In general we begin to process a request as soon as we receive the necessary documents.

What happens to any property in a safe deposit box?

The joint safe deposit box owner can visit the Wells Fargo branch with identification and the key to take care of any belongings held in the safe deposit box. If the joint owner does not have a key, there may be a drilling fee.

If there is not a joint owner, the personal representative can visit a Wells Fargo branch, and a banker can help determine what we need to grant them access to the safe deposit box.

What happens to a mortgage?

The joint homeowner or personal representative can work directly with Home Lending to determine the appropriate next steps and any payments that need to be made. If there is mortgage insurance on the loan, it may pay for some or all of the outstanding balance on the house.

What happens to joint savings and checking accounts?

The joint account holder can visit a Wells Fargo branch with identification and an original death certificate to have the joint account retitled.

What happens to the outstanding balance of a credit card?

The joint account holder or personal representative can work directly with Credit Card Services to determine the appropriate next steps to take for any outstanding balance.

Wells Fargo & Company and its affiliates do not provide legal or tax advice. In limited circumstances, tax advice may be provided by Wells Fargo Bank, N.A. Please consult your legal and/or tax advisors to determine how this information, and any planned tax results may apply to your situation at the time your tax return is filed.

  • Not Insured by the FDIC or Any Federal Government Agency
  • Not a Deposit or Other Obligation of, or Guaranteed by, the Bank or Any Bank Affiliate
  • Subject to Investment Risks, Including Possible Loss of the Principal Amount Invested

Investment products and services are offered through Wells Fargo Advisors . Wells Fargo Advisors is a trade name used by Wells Fargo Clearing Services , LLC (WFCS) and Wells Fargo Advisors Financial Network , LLC, Members SIPC, separate registered broker-dealers and non-bank affiliates of Wells Fargo & Company .

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Teleworking Guidance Updated 08/03/2021

Inheritance and Estate Tax Definitions

Beneficiary: A person who shares in a decedent’s estate.

Civil Union: A union, usually between members of the same sex, which allows for legal benefits, protections and responsibilities similar to a marriage. For more information, see the Civil Union Act.

Decedent: A person who has died.

Descendant: A person who is a lineal relative of another person (i.e. – child, grandchild, great-grandchild, etc.)

Disclaimer: A legally executed document in which beneficiaries give up their right to inherit from a decedent. When assets are disclaimed by a beneficiary, the assets are then distributed as if the beneficiary had predeceased the decedent. The disclaiming beneficiary has no rights as to how the assets are then distributed (i.e. – one cannot disclaim «in favor» of another person).

Domestic partner: A domestic partnership is established when both persons have a common residence and are jointly responsible for each other’s common welfare as evidenced by joint financial arrangements or joint ownership of real or personal property. For more information, see the Domestic Partnership Act.

Domiciled: The place that a decedent considered to be his or her permanent home and the place where he or she intended to return after any period of absence. For Inheritance Tax purposes, this generally refers to the state in which the decedent lived.

Exempt Organizations:

«Class E transferee» means any of the following:

  • The State of New Jersey or any political subdivision thereof;
  • Any educational institution, church, hospital, orphan asylum, public library or Bible and tract society or to, for the use of or in trust for any institution or organization organized and operated exclusively for religious, charitable, benevolent, scientific, literary or education purposes, including any institution instructing the blind in the use of dogs as guides, no part of the net earnings of which inures to the benefit of any private stockholder or other individual or corporation; provided, that the exemption does not extend to transfers of property to such education institutions and organizations of other states, the District of Columbia, territories and foreign countries which do not grant an equal and like exemption of transfers of property for the benefit of such institutions and organizations of this State.
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Form 706 Method (Column B on Form IT-Estate): For resident decedents who die before January 1, 2017

A filing method that uses the Federal Form 706 as it existed in 2001 to report the assets and liabilities of the decedent, and to arrive at a net taxable estate in order to compute the maximum State death tax credit allowable under the IRS Code as it existed at that time.

This method must be used if the estate is required to file a Federal Estate Tax return, if there are QTIP’s, QDOT’s or other trusts, if there are Adjusted Taxable Gifts, or if an Alternate Valuation Date is being used.

Heir at law: A person legally entitled to inherit some or all of the decedent’s estate.

Intangible personal property: Property which does not have a physical form. Such property is often represented by a paper certificate or statement (i.e. – stocks, bonds, bank accounts, etc.).

Joint Tenant (Or «joint tenant with right of survivorship»): Someone who owns property with another person or persons. To be considered jointly held, the property must be designated with «and» or «or» and would not include the words «tenants in common.» (For example: «John Smith and Mary Smith» or «John Smith or Mary Smith as joint tenants» would be considered jointly held.) Joint tenants would have absolute right to the entire property should they survive the other joint tenant(s).

Lien: A lien is a legal hold placed on property as security for payment of money owed. For Inheritance and Estate Tax purposes, the lien does not allow any New Jersey real property or intangible personal property to be transferred to a beneficiary or the estate until it is released by the State.

Mutually Acknowledged Child: A person who had maintained a child-parent relationship with another person (usually a non-relative or indirect relative) beginning before the child’s 15th birthday and continuing for at least 10 years. Such a relationship, when proven according to criteria established by the courts, entitles the person to be treated as a Class A beneficiary for Inheritance Tax purposes only.

Real property: Commonly called real estate, this refers to land and/or physical buildings that are permanent structures attached to land.

Simplified Tax Method (Column A on Form IT-Estate): For resident decedents who die before January 1, 2017

An alternative New Jersey Estate Tax filing method which primarily uses the New Jersey Inheritance Tax Resident Return (Form IT-R) to report the assets and liabilities of the decedent. This method allows the estate to forego completing the 2001 Form 706 as required under the Form 706 Method. The net estate from the Form IT-R, plus certain assets that have to be added back (i.e. – assets which are not included for Inheritance Tax purposes, but are includible for the Estate Tax – such as life insurance payable to a named beneficiary), is used to compute the NJ Estate tax.

This method may only be used if it produces a similar tax amount to the Form 706 Method (Column B) and may not be used if the estate is required to file a Federal 706 with the IRS.

Tangible personal property: Personal property having physical form. (i.e. – automobile, boat, furniture, jewelry, etc.)

Tenants-in-Common: Property (usually real property) held by two or more people, each with a separate share of the property and no rights to the others’ share(s). This is most commonly phrased as «John Smith and Mary Smith as tenants-in-common.»

Transferee: A person to whom assets are or have been transferred.


  • During Decedent’s Lifetime: When property owned by the decedent is transferred during the 3 year period prior to the decedent’s date of death, and the decedent did not receive the total (actual) fair market value of the property in money or money’s worth, or when property owned by the decedent is transferred but the decedent retained a right in the property for his/her lifetime.
  • Taking effect at or after death: This commonly refers to an asset with a designated beneficiary, which automatically transfers to that beneficiary upon the original owners’ death. The beneficiary would have had no right or interest in the asset until the death of the owner. Some common examples would be annuities, IRAs, or pension death benefits.


  • Form 0-1 This tax waiver is a form issued by the Division that releases both the Inheritance Tax and the Estate Tax lien and permits the transfer or release of property for both Inheritance and Estate tax purposes. To receive this waiver, you must file an Inheritance and/or Estate Tax return or Form L-9 or Form L-9NR and pay all taxes due.
  • Form L-8 (Affidavit & Self-Executing Waiver) This form may be used in most cases to transfer bank accounts, stocks, bonds and brokerage accounts, when the transfer or release is to a Class «A» beneficiary. You must file this form directly with each bank, financial institution, broker or transfer agent holding the assets. Form L-8 is used instead of a tax waiver (Form 0-1).

However, the Form L-8 cannot be used for:

  • The transfer of real estate, or
  • Decedents who die after December 31, 2001, but before January 1, 2017, with a taxable estate, plus adjusted taxable gifts, that exceeds $675,000 for Federal Estate Tax purposes under the provisions of the Internal Revenue Code in effect on December 31, 2001.
  • Decedents who die on or after January 1, 2017, but before January 1, 2018, with a taxable estate that exceeds $2 million for Federal Estate Tax purposes under the provisions of the Internal Revenue Code in effect on January 1, 2017.

NOTE: If you are qualified and use Form L-8, you will not need or receive a waiver (Form O-1) from the Division.

Blanket Waiver Whether or not a return has been filed or Form 0-1 waivers have been issued, banks or other financial institutions are allowed to release up to 50% of the funds on hand to the estate representative or joint owner of an account at any time. The remaining funds must be kept by the bank until a valid waiver or Form L-8 is received.

Banks are also required to honor any request by the estate representative or joint owner of an account to issue a check(s) made out to «New Jersey Inheritance and Estate Tax» for the tax payment (as long as the funds are available in the account). No waiver is required for this.

Can a Beneficiary Sue the Executor?

An estate beneficiary has a right to sue the executor or administrator if they are not competently doing their job, breaching their fiduciary duties or causing financial harm to the estate.

If an estate beneficiary suspects the executor or administrator to have breached their fiduciary duties – regardless of whether they did it intentionally or inadvertently – there are steps they can take to protect both their beneficiary rights and the estate.

What constitutes a breach of fiduciary duty? It can consist of anything from the executor or administrator negligently managing estate assets, to intentionally misappropriating estate property, to failing to provide information or accountings to the beneficiaries. The remedies for estate beneficiaries will depend on the gravity of the misconduct and the extent to which the misconduct caused financial harm to the estate.

If sufficient evidence exists pointing to a breach of fiduciary duty on the part of the executor or administrator, estate beneficiaries can proceed with suing the executor of the estate.

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Sotheby's Reports Record High of $7.3 B. in Sales for 2021

It’s no surprise that any event carrying Lagerfeld’s name would draw such attention. Pierre Mothes, Sotheby’s France vice president, said that the first sale saw “an electric atmosphere,” with by buyers battling it out for clothing by the likes of Yves Saint Laurent and Dior Homme, among other things. Known for revolutionizing Chanel, Lagerfeld died of natural causes in February 2019.

Despite the recent rapid spread of the Omicron variant in the U.S., Europe, and elsewhere, the latest live sale in Paris continued the first one’s momentum, outpacing expectations once again and drawing spirited bidding.

The sale opened with a black Chanel lambskin bag. Affixed to it was a guest pass from the 2010 edition of France’s premier art fair, FIAC. It sold for €94,500 ($107,000), setting an auction record for a Chanel bag. Offered as one lot, a group of five pairs of Chanel fingerless leather gloves hammered for a price of €48,260 ($55,000). An embellished 2008 Dior Homme jacket estimated at €1,000 sold for €35,280 ($40,000).

Across both in-person auctions, Lagerfeld’s illustrations also generated a frenzy among collectors. His rendering of a menu from Paris’s Café de Flore sold for €94,500 ($107,000), while another depicting three women, titled Les trois muses Ines, Anna et Vicky, sold for €203,200 ($230,00), far surpassing its €1,000 ($1,100), estimate. An undated portrait of the late Chanel designer by Gianni Versace, another one of fashion’s heavyweights, sold for €95,250 ($107,000), more than 300 times the estimate of €300 ($340).

Auctions like the Lagerfeld estate sales, which peer into the personal lives of behemoth tastemakers, have long drawn fanfare beyond the art market. Similar sales dedicated to the likes of Yves Saint Laurent, Jackie Kennedy, and Elizabeth Taylor in decades past have likewise drawn a lot of attention.

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