{"id":374630,"date":"2016-04-11T01:23:08","date_gmt":"2016-04-11T06:23:08","guid":{"rendered":"https:\/\/ability-fl-prod.internetbrands.com\/ability-law\/state\/montana-law\/montana-probate-and-estate-tax-laws.html"},"modified":"2016-06-19T23:00:00","modified_gmt":"2016-06-20T04:00:00","slug":"montana-probate-and-estate-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/montana-law\/montana-probate-and-estate-tax-laws.html","title":{"rendered":"Montana Probate and Estate Tax Laws"},"content":{"rendered":"\n
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Montana Probate and Estate Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

When a person dies, with or without a will, their estate typically goes through probate<\/a>. Probate is the administrative process of settling a deceased person’s estate. Many states, including Montana, have adopted the Uniform Probate Code<\/a> (UPC) in an attempt to standardize and simplify the probate process. This article outlines some key provisions of Montana’s probate laws under the UPC.<\/p>\r\n

Probate proceedings determine the validity of and interpret the deceased’s will (if there is one), collect the deceased’s assets, pay any applicable debts and taxes owed by the estate, and distribute the deceased’s property. If the deceased died testate (with a valid will), then the estate is distributed according to the provisions in the will. However, if there isn’t a valid will, then the estate passes according to Montana’s laws of intestate succession.<\/p>\r\n\r\n

Code Section<\/b><\/p>\r\n<\/td>\r\n

Montana Code section 72-2-1<\/a>: Intestate Succession<\/b><\/td>\r\n<\/tr>

What Does the Surviving Spouse Receive?<\/b><\/p>\r\n

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The entire intestate estate if:<\/p>\r\n

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  • No descendant or parent of the deceased survives the deceased, or<\/li>\r\n
  • All of the deceased’s surviving descendants are also descendants of the surviving spouse and there is no other surviving descendant of the surviving spouse<\/li>\r\n<\/ul>\r\n

    The first $200,000, plus three-fourths of any balance of the intestate estate if:<\/p>\r\n

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    • No descendant of the deceased survives, but a parent of the deceased survives<\/li>\r\n<\/ul>\r\n

      The first $150,000, plus one-half of any balance of the intestate estate if:<\/p>\r\n

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      • All of the deceased’s surviving descendants are also descendants of the surviving spouse and the surviving spouse has at least one surviving descendant who isn’t a descendant of the deceased<\/li>\r\n<\/ul>\r\n

        The first $100,000, plus one-half of any balance of the intestate estate, if:<\/p>\r\n

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        • One or more of the deceased’s surviving descendants are not descendants of the surviving spouse<\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>

What Do the Other Heirs Receive?<\/b><\/p>\r\n

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Any part of the intestate estate that doesn’t pass to the deceased’s surviving spouse (or the entire estate if the deceased doesn’t have a surviving spouse) passes in the following order: