Among the inescapable facts in life, something which everyone shares regardless of status, race, sex or creed, is death. A person may leave properties (or liabilities) upon death, so a discussion on the basic concepts on estate proceedings is in order.

• Inheritance – Inheritance includes all the property, rights and obligations of a person which are not extinguished by his death. (Civil Code, Art. 776)

• Testate Estate – An estate of a deceased person which is settled or to be settled with a valid last will and testament.

• Intestate Estate – An estate of a deceased person without a will. [See Extrajudicial Settlement of Estate]

• Will – An act whereby a person is permitted, with the formalities prescribed by law, to control to a certain degree the disposition of his estate. (Civil Code, Art. 783) [See Basic concepts in last will and testament; Notarial wills; and Holographic wills]

• Testator – The deceased person who made a last will and testament. (Civil Code, Art. 775)

• Probate – A special proceeding to establish the validity of a will. Probate is mandatory, which means that no will passes either real or personal property unless it is proved and allowed in a proper court.

• Reprobate – A special proceeding to establish the validity of a will previously proved in a foreign country.

• Legatee – One who is given personal property through a will. (Civil Code, Art. 782)

• Devisee – One who is given real property in a will. (Civil Code, Art. 782)

• Executor – The person named in the will who is entrusted to implement its provisions. (Rules of Court, Rule 78)

• Executrix – A female executor.

• Administrator – The person entrusted with the care, custody and management of the estate of a decedent until the estate is partitioned and distributed to the heirs, legatees and devisees, if any. (Rules of Court, Rule 78)

• Administratrix – A female administrator.

• Special proceedings – A remedy by which a party seeks to establish a status, a right, or a particular fact. (Rules of Court, Rule 1, Sec. 3 [c]). Among the subject matters of special proceedings are escheat and settlement of estate of deceased persons. (Rules of Court, Rule 72, Sec. 1)

• Escheat – A proceeding whereby the state, by virtue of its sovereignty, steps in and claims the real or personal property of a person who dies intestate leaving no heir. In the absence of a lawful owner, a property is claimed by the state to forestall an open “invitation to self-service by the first comers”. (Republic vs. CA, G.R. No. 143483)

• Estate tax – A tax on the transfer of the net estate of the decedent. (Tax Reform Act of 1997, Sec. 84)

• Gross estate – The total value of all property belonging to the decedent at the time of death, wherever situated.

• Net estate – Gross estate less allowable deductions and exemptions.
  

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Atty.Fred

Atty. Fred Pamaos is a member of P&L Law (click on photo/name for profile). No legal advice is given in this forum. For other questions, use the "Contact Us" link.

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