배우자간의 법원의 유산상속은 spousal property petition 이라는 특별 간이절차를 이용할 수 있다.
Form DE-221 이 사용된다.
사망배우자가 유언서를 작성한 경우에는 그 유언서를, 사망배우자와 생존배우자간에 재산양도계약서가 있는 경우에는 이러한 서류를 첨부할 수 있다.
Wednesday, October 27, 2010
joint tenancy 재산의 상속절차는?
joint tenant 사망시 사망자의 소유지분은 생존자에게 자동으로 이전된다. 따라서 소유권이전과 관련된 별도의 법원절차를 밟을 필요가 없다.
카운티의 부동산 등기부상의 명의를 이전하기 위해서는 사망증명서 (certified copy of the death certificate)와 사망진술서(Affidavit of Death of Joint Tenant)가 필요하다.
산타클라라카운티는 아래와 같은 사망진술서 양식을 받아들이고 있다.
(Sample Form)
AFFIDAVIT OF DEATH OF JOINT TENANT
STATE OF CALIFORNIA
COUNTY OF SANTA CLARA
I, [affiant's name], being duly sworn, say:
I am 18 years of age or over. The decedent described in the attached certified copy of Certificate of Death is the same person as [name of person who died here], who is named as one of the parties in the deed dated [date], executed by [name of grantor] to [name of decedent] and [name of surviving joint tenant], as joint tenants, recorded on [date], in [ e.g., Book __, page __] of the Official Records of Santa Clara County, California, covering the property situated in [city], Santa Clara County, California, described as follows:
[Provide legal description]
Dated:
[Signature]
[Typed name]
Affiant
Subscribed and sworn to before me on
[date]
[Signature]
[Typed name]
[Seal] Notary Public for the
State of California
카운티의 부동산 등기부상의 명의를 이전하기 위해서는 사망증명서 (certified copy of the death certificate)와 사망진술서(Affidavit of Death of Joint Tenant)가 필요하다.
산타클라라카운티는 아래와 같은 사망진술서 양식을 받아들이고 있다.
(Sample Form)
AFFIDAVIT OF DEATH OF JOINT TENANT
STATE OF CALIFORNIA
COUNTY OF SANTA CLARA
I, [affiant's name], being duly sworn, say:
I am 18 years of age or over. The decedent described in the attached certified copy of Certificate of Death is the same person as [name of person who died here], who is named as one of the parties in the deed dated [date], executed by [name of grantor] to [name of decedent] and [name of surviving joint tenant], as joint tenants, recorded on [date], in [ e.g., Book __, page __] of the Official Records of Santa Clara County, California, covering the property situated in [city], Santa Clara County, California, described as follows:
[Provide legal description]
Dated:
[Signature]
[Typed name]
Affiant
Subscribed and sworn to before me on
[date]
[Signature]
[Typed name]
[Seal] Notary Public for the
State of California
Thursday, October 14, 2010
statutory advanced health care directive는 무엇이면 어떻게 작성하는가?
캘리포니아주는 의료결정권과 관련되어 advanced health care directive 의 법정양식을 마련하여 일반인들이 의료결정권의 올바른 행사를 돕고 있다. 차후 자신의 병원치료에 대한 구체적 의사결정을 미리내릴 수도 있고, 자신을 대신하여 의사결정을 할 대리인을 선임할 수도 있다. 즉 statutory advanced health care directive는 living will 과/또는 power of attorney for health care 역할을 하는 것이다.
주정부의 웹사이트에서 양식을 구할 수 있다.
주정부의 웹사이트에서 양식을 구할 수 있다.
법정위임장 (statutory power of attorney) 작성 방법은?
캘리포니아주에서 다음과 같은 법정위임장 양식을 채택하고 있다. 법정위임장은 durable power of attorney을 부여함이 원칙음을 유의하여야한다.
UNIFORM STATUTORY FORM POWER OF ATTORNEY (California Probate Code Section 4401)
NOTICE: THE POWERS GRANTED BY THIS DOCUMENT ARE BROAD AND SWEEPING. THEY ARE EXPLAINED IN THE UNIFORM STATUTORY FORM POWER OF ATTORNEY ACT (CALIFORNIA PROBATE CODE SECTIONS 4400-4465). IF YOU HAVE ANY QUESTIONS ABOUT THESE POWERS, OBTAIN COMPETENT LEGAL ADVICE. THIS DOCUMENT DOES NOT AUTHORIZE ANYONE TO MAKE MEDICAL AND OTHER HEALTH CARE DECISIONS FOR YOU. YOU MAY REVOKE THIS POWER OF ATTORNEY LATER IF YOU WISH TO DO SO.
I, _____________________________________________________ (your name and address) appoint __________________________________________________________ (name and address of the person appointed, or of each person appointed if you want to designate more than one) as my agent (attorney-in-fact) to act for me in any lawful way with respect to the following initialed subjects:
TO GRANT ALL OF THE FOLLOWING POWERS, INITIAL THE LINE MARKED WITH A (N) AND IGNORE THE LINES IN FRON OF THE OTHER POWERS.
TO GRANT ONE OR MORE, BUT FEWER THAN ALL OF THE FOLLOWING POWERS, INITIAL THE LINE IN FRONT OF EACH POWER YOU ARE GRANTING.
TO WITHHOLD A POWER, DO NOT INITIAL THE LINE IN FRONT OF IT. YOU MAY, BUT NEED NOT, CROSS OUT EACH POWER WITHHELD.
INITIAL
_________ (A) Real Property Transactions.
_________ (B) Tangible Personal Property Transactions.
_________ (C) Stock and Bond Transactions
_________ (D) Commodity and Option Transactions.
_________ (E) Banking and other Financial Institution Transactions.
_________ (F) Business Operating Transactions.
_________ (H) Estate, Trust, and other Beneficiary Transactions.
_________ (I) Claims and Litigation.
_________ (J) Personal and Family Maintenance.
_________ (K) Benefits from Social Security, Medicare, Medicaid, or other governmental programs, or civil or military service.
_________ (L) Retirement plan Transactions.
_________ (M) Tax matters.
_________ (N) ALL OF THE POWERS LISTED ABOVE.
YOU NEED NOT INITIAL ANY OTHER LINES IF YOU INITIAL LINE (N).
SPECIAL INSTRUCTIONS:
ON THE FOLLOWING LINES YOU MAY GIVE SPECIAL INSTRUCTIONS LIMITING OR EXTENDING THE POWERS GRANTED TO YOUR AGENT: ____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
UNLESS YOU DIRECT OTHERWISE ABOVE, THIS POWER OF ATTORNEY IS EFFECTIVE IMMEDIATELY AND WILL CONTINUE UNTIL IT IS REVOKED EVEN THOUGH YOU BECOME INCAPACITATED.
This power of attorney will continue to be effective even though I become incapacitated.
STRIKE THE PRECEDING SENTENCE IF YOU DO NOT WANT THIS POWER OF ATTORNEY TO CONTINUE IF YOU BECOME INCAPACITATED.
EXERCISE OF POWER OF ATTORNEY WHERE MORE THAN ONE AGENT DESIGNATED
___________________________________________
IF YOU APPOINTED MORE THAN ONE AGENT AND YOU WANT EACH AGENT TO BE ABLE TO ACT ALONE WITHOUT THE OTHER AGENT JOINING, WRITE THE WORD "SEPARATELY" IN THE BLANK SPACE ABOVE. IF YOU DO NOT INSERT ANY WORD IN THE BLANK SPACE, OR IF YOU INSERT THE WORD "JOINTLY," THEN ALL OF YOUR AGENTS MUST ACT OR SIGN TOGETHER.
I agree that any third party who receives a copy of this document may act under it. Revocation of the power of attorney is not effect as to a third party until the third party has actual knowledge of revocation. I agree to indemnify the third party for any claims that arise against the third party because of reliance on this power of attorney.
Signed this __________ day of _______________________, 19________.
__________________________________ (your signature)
___________________________________ (your social security number)
BY ACCEPTING OR ACTING UNDER THE APPOINTMENT, THE AGENT ASSUMES THE FIDUCIARY AND OTHER LEGAL RESPONSIBILITIES OF AN AGENT.
CERTIFICATE OF ACKNOWLEDGMENT OF NOTARY PUBLIC
STATE OF CALIFORNIA )
COUNTY OF _____________________ )
On _______________________, before me, ________________________________, the undersigned notary public in and for the State of California, personally appeared ____________________________________, proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument, and acknowledged to me that he/she executed the same in his/her authorized capacity, and that by his/her signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument.
WITNESS my hand and official seal.
_____________________________________ Signature of Notary Public My commission expires ___________________
UNIFORM STATUTORY FORM POWER OF ATTORNEY (California Probate Code Section 4401)
NOTICE: THE POWERS GRANTED BY THIS DOCUMENT ARE BROAD AND SWEEPING. THEY ARE EXPLAINED IN THE UNIFORM STATUTORY FORM POWER OF ATTORNEY ACT (CALIFORNIA PROBATE CODE SECTIONS 4400-4465). IF YOU HAVE ANY QUESTIONS ABOUT THESE POWERS, OBTAIN COMPETENT LEGAL ADVICE. THIS DOCUMENT DOES NOT AUTHORIZE ANYONE TO MAKE MEDICAL AND OTHER HEALTH CARE DECISIONS FOR YOU. YOU MAY REVOKE THIS POWER OF ATTORNEY LATER IF YOU WISH TO DO SO.
I, _____________________________________________________ (your name and address) appoint __________________________________________________________ (name and address of the person appointed, or of each person appointed if you want to designate more than one) as my agent (attorney-in-fact) to act for me in any lawful way with respect to the following initialed subjects:
TO GRANT ALL OF THE FOLLOWING POWERS, INITIAL THE LINE MARKED WITH A (N) AND IGNORE THE LINES IN FRON OF THE OTHER POWERS.
TO GRANT ONE OR MORE, BUT FEWER THAN ALL OF THE FOLLOWING POWERS, INITIAL THE LINE IN FRONT OF EACH POWER YOU ARE GRANTING.
TO WITHHOLD A POWER, DO NOT INITIAL THE LINE IN FRONT OF IT. YOU MAY, BUT NEED NOT, CROSS OUT EACH POWER WITHHELD.
INITIAL
_________ (A) Real Property Transactions.
_________ (B) Tangible Personal Property Transactions.
_________ (C) Stock and Bond Transactions
_________ (D) Commodity and Option Transactions.
_________ (E) Banking and other Financial Institution Transactions.
_________ (F) Business Operating Transactions.
_________ (H) Estate, Trust, and other Beneficiary Transactions.
_________ (I) Claims and Litigation.
_________ (J) Personal and Family Maintenance.
_________ (K) Benefits from Social Security, Medicare, Medicaid, or other governmental programs, or civil or military service.
_________ (L) Retirement plan Transactions.
_________ (M) Tax matters.
_________ (N) ALL OF THE POWERS LISTED ABOVE.
YOU NEED NOT INITIAL ANY OTHER LINES IF YOU INITIAL LINE (N).
SPECIAL INSTRUCTIONS:
ON THE FOLLOWING LINES YOU MAY GIVE SPECIAL INSTRUCTIONS LIMITING OR EXTENDING THE POWERS GRANTED TO YOUR AGENT: ____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
UNLESS YOU DIRECT OTHERWISE ABOVE, THIS POWER OF ATTORNEY IS EFFECTIVE IMMEDIATELY AND WILL CONTINUE UNTIL IT IS REVOKED EVEN THOUGH YOU BECOME INCAPACITATED.
This power of attorney will continue to be effective even though I become incapacitated.
STRIKE THE PRECEDING SENTENCE IF YOU DO NOT WANT THIS POWER OF ATTORNEY TO CONTINUE IF YOU BECOME INCAPACITATED.
EXERCISE OF POWER OF ATTORNEY WHERE MORE THAN ONE AGENT DESIGNATED
___________________________________________
IF YOU APPOINTED MORE THAN ONE AGENT AND YOU WANT EACH AGENT TO BE ABLE TO ACT ALONE WITHOUT THE OTHER AGENT JOINING, WRITE THE WORD "SEPARATELY" IN THE BLANK SPACE ABOVE. IF YOU DO NOT INSERT ANY WORD IN THE BLANK SPACE, OR IF YOU INSERT THE WORD "JOINTLY," THEN ALL OF YOUR AGENTS MUST ACT OR SIGN TOGETHER.
I agree that any third party who receives a copy of this document may act under it. Revocation of the power of attorney is not effect as to a third party until the third party has actual knowledge of revocation. I agree to indemnify the third party for any claims that arise against the third party because of reliance on this power of attorney.
Signed this __________ day of _______________________, 19________.
__________________________________ (your signature)
___________________________________ (your social security number)
BY ACCEPTING OR ACTING UNDER THE APPOINTMENT, THE AGENT ASSUMES THE FIDUCIARY AND OTHER LEGAL RESPONSIBILITIES OF AN AGENT.
CERTIFICATE OF ACKNOWLEDGMENT OF NOTARY PUBLIC
STATE OF CALIFORNIA )
COUNTY OF _____________________ )
On _______________________, before me, ________________________________, the undersigned notary public in and for the State of California, personally appeared ____________________________________, proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument, and acknowledged to me that he/she executed the same in his/her authorized capacity, and that by his/her signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument.
WITNESS my hand and official seal.
_____________________________________ Signature of Notary Public My commission expires ___________________
법정유언서 (statutory will) 작성 방법은?
캘리포니아주는 일반인이 스스로 유언서를 작성할 수 있도록 법정유언서 양식을 채택하였다. (Pro. Code Sec. 6240)
캘리포니아주 변호사 협회의 웹사이트에서 법정유언서 양식을 받을 수 있다.
캘리포니아주 변호사 협회의 웹사이트에서 법정유언서 양식을 받을 수 있다.
Wednesday, October 13, 2010
life insurance trust가 왜 필요한가?
생명보험금 (life insurance proceeds)은 보험가입자 사망시에 가입자에 의해 지정된 수급자 (beneficiary)에게 직접 지급된다. 법원의 검증절차 (probate)을 거치지 않는다. 그러나 상속세 (estate tax) 적용 대상이 되는 것이다. 이에 상속세 면제대상이 되게 하기 위한 수단으로 living trust를 설립하는 것이다.
irrevocable life insurance trust와 revocable life insurance trust 2 가지 종류가 있다. revocable life insurance trust인 경우에는 최소한 가입자 사망 3년전에 설립되어야한다.
수급자가 배우자인 경우에는 부부 무한공제(unlimited deduction)가 가능하기에 life insurance trust의 설립의 실익이 없는 것처럼 생각될 수 있으나, 만약 수급자-배우자가 먼저 사망한 경우에는 부부 무한공제가 적용되지 않기에 그러한 위험을 방지하기위해 부부간에도 필요하다 하겠다.
irrevocable life insurance trust와 revocable life insurance trust 2 가지 종류가 있다. revocable life insurance trust인 경우에는 최소한 가입자 사망 3년전에 설립되어야한다.
수급자가 배우자인 경우에는 부부 무한공제(unlimited deduction)가 가능하기에 life insurance trust의 설립의 실익이 없는 것처럼 생각될 수 있으나, 만약 수급자-배우자가 먼저 사망한 경우에는 부부 무한공제가 적용되지 않기에 그러한 위험을 방지하기위해 부부간에도 필요하다 하겠다.
Monday, October 11, 2010
pour-over wills이란?
유언서에서 생전에 설립한 trust에 재산을 상속하는 것을 이른다. estate planning의 수단으로 revocable trusts 설립이 일반화됨에 따른 부산물인 것이다.
revocable trust이기에 trustor-피상속인에 의한 변경이 가능하여, 피상속인의 사망시 재산처분상황이 변경가능하지만, 유언서의 형식요건을 위반하지 않는 것으로 인정된다.
trust instrument는 반드시 유언서가 작성되기 전에, 또는 적어도 유언서가 작성될 때 동시에 작성되어야만 한다. (Pro. Code Sec. 6300). 문서 작성시기에 대해서는 엄격한 요건이 적용되는 반면, 유언서 작성전에 실질적으로 trust (funded trust)가 설립될 것을 요구하지는 않는다. 즉 자산이 없는 서류상의 trust에 불과한 것이라고 무관하다.
유언서상의 재산양도를 받는 trust자체는 생전에 설립된 것으로 testamentary trust가 아니지만, 양도되는 재산자체는 probate대상이 된다. 즉 pour-over wills 도 다른 일반 유언서처럼 법원의 검증절차를 걸치는 것이다. 다만 양도되는 자산이 생명보험금 등 법원검증없이 양도가능한 경우에는 예외이다. (Pro. Code Sec. 6320)
revocable trust이기에 trustor-피상속인에 의한 변경이 가능하여, 피상속인의 사망시 재산처분상황이 변경가능하지만, 유언서의 형식요건을 위반하지 않는 것으로 인정된다.
trust instrument는 반드시 유언서가 작성되기 전에, 또는 적어도 유언서가 작성될 때 동시에 작성되어야만 한다. (Pro. Code Sec. 6300). 문서 작성시기에 대해서는 엄격한 요건이 적용되는 반면, 유언서 작성전에 실질적으로 trust (funded trust)가 설립될 것을 요구하지는 않는다. 즉 자산이 없는 서류상의 trust에 불과한 것이라고 무관하다.
유언서상의 재산양도를 받는 trust자체는 생전에 설립된 것으로 testamentary trust가 아니지만, 양도되는 재산자체는 probate대상이 된다. 즉 pour-over wills 도 다른 일반 유언서처럼 법원의 검증절차를 걸치는 것이다. 다만 양도되는 자산이 생명보험금 등 법원검증없이 양도가능한 경우에는 예외이다. (Pro. Code Sec. 6320)
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