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Probate & Trust Law Section Conference Manual ... - Minnesota CLE

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insolvent estates. Has priority over all claims except homestead<br />

allowance. Amount is subjective and is based on the previous<br />

standard of living and the nature of resources available, but not to<br />

exceed $27,000.<br />

5. Deposit of Wills. N.D.C.C. § 30.1-11-01.<br />

An original will may be deposited with a county recorder during<br />

the testator’s lifetime, or even at the death of the testator when<br />

there is no probate. Usual fee is $10.<br />

6. <strong>Probate</strong> nuances in North Dakota:<br />

Notice is published once a week for three (3) consecutive weeks.<br />

Notice of creditor period is three (3) months after the date of first<br />

publication or mailed notice.<br />

North Dakota Department of Human Services has a separate<br />

priority of claims, including new legislation regarding the priority<br />

for the payment of Medicaid recipient liability.<br />

Western North Dakota probate rules (See Exhibit “A”). Due to all<br />

of the “stale” mineral interest probates needed in Western North<br />

Dakota, the judges in those counties developed these local rules<br />

for: whenit has been more than 3 years since date of death;<br />

ancillary probate; and, determination of heirship.<br />

Bond is rarely required.<br />

No-appearance hearings are most common.<br />

Inventory and Final Account can usually be waived by consent.<br />

Ancillary probates (foreign personal representative) require that<br />

authenticated or certified copies of the appointment of the personal<br />

representative and any bond be filed with a North Dakota Court,<br />

and the Court will enter an Order acknowledging the filing.<br />

7. North Dakota Estate Tax. The estate tax in North Dakota is perpetually<br />

federalized and the taxable estate definition is identical to the federal<br />

definition.<br />

D. <strong>Trust</strong>s and Special Needs <strong>Trust</strong>s.<br />

1. North Dakota Uniform <strong>Trust</strong> Code, N.D.C.C. Chapter 59-09 enacted in<br />

2007.<br />

9

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