Intestacy

In simple terms, intestacy means dying without a will. However, the concept can extend to partial intestacy, where a person had a will that covered only part of their assets. The remaining property is then distributed according to intestacy law.
Our attorneys at SJKP LLP guide clients through both full and partial intestate estates, ensuring no asset is left unaddressed and that court filings are handled efficiently from start to finish.

Every jurisdiction maintains a legal hierarchy of heirs—spouses and children first, followed by parents, siblings, and extended relatives. When no close family exists, property may ultimately escheat to the state. But nuances matter: for example, adopted children typically inherit equally with biological children, while stepchildren often do not unless legally adopted.
SJKP LLP advises clients on state-specific differences in community property, common law inheritance, and survivorship rules, preventing confusion and disputes over rightful heirs.

Intestacy law often struggles to reflect modern family dynamics. Unmarried partners, blended families, and same-sex couples without formal marriage recognition may face exclusion from inheritance. Our attorneys provide guidance on equitable solutions—such as settlement agreements or posthumous recognition petitions—to ensure fairness where the law may lag behind social reality.

The probate court begins by appointing an administrator—usually a spouse or close family member—to manage the estate. However, family disagreements often arise about who is best suited for the role. SJKP LLP helps clients navigate these hearings, prepare petitions, and ensure compliance with fiduciary standards once the administrator is appointed.

Administrators hold the same responsibilities as executors under a will, but with less flexibility, as they must follow statutory intestacy formulas precisely.

The administrator must compile a full inventory of all estate assets, from real estate and investments to personal property and digital accounts. This step is crucial for both tax filings and equitable distribution. Our firm coordinates professional appraisals, title reviews, and financial audits to guarantee accuracy.

Before any distribution occurs, all debts, taxes, and administrative costs must be paid. We help administrators manage estate tax (Form 706) and fiduciary income tax (Form 1041) compliance while avoiding missteps that could create personal liability.

Once obligations are satisfied, the court authorizes distribution to the rightful heirs. Every transaction is documented through formal accountings and court approval. Our attorneys ensure the process is efficient, transparent, and compliant with both state probate codes and fiduciary duties.

It is not uncommon for multiple family members to petition for the role of administrator. Conflicts often arise between surviving spouses and adult children from prior marriages. Our attorneys provide representation during contested hearings and propose compromises that protect both the estate and family relationships.

Establishing rightful heirs can be complex, especially when birth records are incomplete or when heirs live in different jurisdictions. SJKP LLP works with investigators, genealogists, and forensic specialists to verify family connections, submit heirship affidavits, and resolve disputes over legitimacy or adoption status.

Partners or dependents excluded under intestacy statutes sometimes assert equitable claims—for example, unjust enrichment or constructive trust theories. Our attorneys evaluate such claims critically, balancing compassion with legal precision to protect estate assets while honoring the decedent’s relationships.

The administrator must determine whether the estate owes federal estate tax or state inheritance tax. Many states impose their own reporting and payment requirements, which differ significantly from federal rules. SJKP LLP ensures accurate filing and valuation, minimizing tax exposure and avoiding late penalties.

While under administration, the estate may generate income from rental properties, dividends, or interest. These funds must be carefully managed and reported. Our attorneys assist in structuring estate accounts, tracking income, and maintaining proper records for court submission.

When a decedent held property in multiple states or countries, additional filings may be required. We coordinate with foreign counsel and local probate courts to harmonize procedures, ensuring lawful transfers while managing currency, taxation, and documentation differences.

A properly drafted Last Will and Testament specifies how your assets should be distributed, appoints an executor, and avoids the uncertainty of statutory formulas.
For greater control and privacy, many clients choose to establish living trusts, which allow assets to pass outside probate while maintaining flexibility during life.

Beneficiary designations on retirement accounts, life insurance, and payable-on-death accounts can override intestacy laws entirely.
SJKP LLP reviews these designations regularly to ensure they reflect your current relationships, avoiding outdated or conflicting instructions.

Beyond drafting documents, communication matters. Discussing your estate plan with family members prevents misunderstanding and aligns expectations.
We encourage periodic reviews every few years—or after major life events—to ensure your estate plan remains current and enforceable.

Inheritance depends on each state’s statutes, but typically, surviving spouses and children inherit first. If there are none, parents, siblings, or more distant relatives may inherit in that order.

Generally no.
Without formal legal recognition, partners have no automatic rights. However, they may claim jointly owned assets or petition for equitable relief in certain cases.

Children usually inherit equally, though the surviving spouse may take a larger share. SJKP LLP helps families navigate probate filings, asset valuation, and legal transfers in these circumstances.

Yes. If no heirs are found, the estate may escheat—be transferred to the state treasury. We exhaust all heirship options before allowing property to revert to the state.