Utah (§ 2-102)
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California (§ 6401)
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Situation – D dies with
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SS Share
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Prop.Type
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Situation – D leaves
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SS Share
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NO living descendants OR all living descendants are also SS’s descendants
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Entire intestate estate (all property that passes through rules of intestacy)
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CP
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ALL the CP (keeps her ½ and receives D’s ½)
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Living descendants are NOT also SS’s descendants
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$75K off the top + ½ of any balance that passes through rules of intestacy
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SP
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NO issue, parents, OR issue of parents (e.g., siblings, issue of deceased siblings)
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ALL D’s SP
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NOTE: SS Share = function of whether D had issue who are not SS’s issue
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NOTE: property subject to rules of intestate distribution = property titled/held in D’s name
FLAW in stat: SS might get probate transfer
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Issue through more than one line (NOTE: doesn’t matter if living issue is also issue of SS different than UT)
D leaves more than 1 child; OR
D leaves 1 child AND issue of 1 or more deceased children; OR
D leaves issue of 2 or more deceased children
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1/3 D’s SP
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HOTCHPOT
(§ 2-102(2), § 2-109)
for non-probate transfers (retirement/life insurance)
Calculate probate estate
Add NPT (non-probate transfers) received to create hypo Hotchpot est
Calculate SS’s intestate share of Hotchpot estate
Deduct NPT (this is SS’s share of intestate estate)
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Hotchpot Example:
Probate Estate = $325K
Retirement Plan =$50K
Hotchpot Estate=$375K
SS Share Hotchpot ($75K+ ½ bal) = $225K
SS Share –NPT=$175K
NOTE: SS keeps NPT but it is deducted from total amount of intestate share SS still ends up with $225K
NOTE: Only add in NPTs given to SS (or heir you’re calculating for)
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All other situations (NOTE: does not matter if living issue is also issue of SS different than UT)
D leaves only 1 child OR issue of 1 deceased child; OR
D leaves NO issue but leaves parent(s) or issue of parent(s)
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½ D’s SP
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