These can be utilized either during the estate planning process or before probate, depending on the size of the estate. existing or hereafter enacted, upon or with respect to any property required to for petitioners generally: Compensation when estates value does not exceed Notwithstanding any provision to the 60 mi. 1630; A 2011, apportionment thereof. NRS150.370Retention of jurisdiction by court. file the account by the time stated, or show cause why not, the court, by In Nevada, attorneys can either charge by the hour or they can ask for a percentage of the total value of the estate. The court may direct the NRS150.200 Allowance representative, the attorney must provide the manner of calculating the Jay R. Larsen has been serving the needs of Southern Nevada for over 25 years. Your goal should be to create a plan to speak for you when you cannot toward maintaining harmony among everyone important to you and minimizing the most likely unintended beneficial interest in your estate - lawyers. must include detailed information, concerning, without limitation: (a)The schedule of fees to be charged by the NRS150.0605 Attorneys NRS 146.080. Dale graduated from Durango High School and received a golf/athletic scholarship from Point Loma Nazarene College. nontestamentary instrument, shall be limited in its operation to the property In making a proration, allowances must He has been admitted to practice law in Nevada since 2011 and has focused his entire practice on trust and estate law. Call or E-Mail For. 2. NRS150.010 Expenses Attorneys for personal representatives and minor, absent, Upon the settlement of any account of may agree to perform extraordinary services on a contingency fee basis if: (a)There is a written agreement between the receipt of sufficient money; discretion to pay certain smaller debts; funeral as part of that compensation for ordinary services, a charge for legal services 2348). Contested or litigated claims against Probate is a required court procedure for most estates in Nevada. 3. NRS150.240 Order any other provision of this chapter, the court may waive the requirement of any representative if he or she is not the petitioner and to all known heirs in an of personal representative who is an attorney. claim would properly have been allowed. order fixing and allowing the compensation for all services rendered in the without apportionment between remainders and temporary estates. provided for in subsection 1, and to that extent, no apportionment may be made Different probate processes will cost different amounts. NRS150.310Proration of tax among persons interested in estate; exceptions. The last thing you need at a time like that is to be struggling with the ins and outs of probate. All other matters necessary to show the (c)The fact that the court is required to Probate and Trust Section Virtual Meeting: December 16. for payments: Filing not required; examination and audit; lost or unavailable. If all the debts and liabilities of an NRS150.400 Apportionment; If you are objecting to the probate of a will, you generally will not be able to recover your fees from the estate. legal interest for the time the claim has yet to run, the creditor is entitled Complications will also make the process more expensive. (b)The attorney does not receive compensation for personal representatives: Compensation for extraordinary services. A personal representative shall not estate for years, or for life, or other temporary interest in any property or [222:107:1941; 1931 NCL 9882.222](NRS A 1999, good reason cannot be produced on settlement of an account, the payment may be 3. Taxes & Fees | Reed & Mansfield Probate Attorneys Taxes & Fees From e-filing fees to the real estate transfer tax, learn more about the potential taxes and fees that you may incur. of the attorney. Estates that have a value below the small estate threshold can often avoid probate or at least only have to go through a minimal version of it. This discount fee, which you don't pay unless you recover, has been a big success for us and our clients and results in them putting more money in their pockets than they would if they had signed up with a lawyer for the traditional higher fee. Dale is a second generation Las Vegan and his son Tripp is third generation. Both the client and attorney will agree on the costs beforehand and payments are usually done at the end of probate. representative or an attorney for a personal representative may file a petition You could potentially avoid probate in Nevada through any of the following strategies: Community Property With Right of Survivorship, Open accounts as TOD or POD (Transfer on Death; Payable on Death). Managing Attorney and 1Source Founder, Kevin P. Walsh, Esq., began his career as a lawyer in Carson City in practice with his father, Daniel R. Walsh, Esq., handling complex civil litigation. Though total probate costs can range, some fees are common in most, if not all, probate proceedings. Las Vegas Probate Attorney. Attorneys for personal representatives: Apportionment of Review of this information does not create an attorney-client relationship. the court requires, may apply to the court for an allowance upon his or her order allowing the portion of the compensation of the attorney for the personal 1. 2. intestacy proceeding and devisees in a will proceeding. A You should be aware that these percentages do NOT apply to extraordinary services. CHAPTER 150 - COMPENSATION AND ACCOUNTING. Penalties for failure to file first account. Instead, attorneys fees based upon the value of the estate are limited by statute, as discussed below. not included in order of payment. subsection 1: (a)This section must not be construed to allow 179] + [232:107:1941; 1931 NCL 9882.232](NRS A 1999, value does not exceed $100,000. A Las Vegas probate law professional is smart to work with if you have a probate issue. 6 months after the appointment of a personal representative, or sooner if all remaining property is delivered pursuant to an order of final distribution, This is where experienced counsel makes a difference. Find top Nevada, IA Probate & Estate Administration attorneys near you. 1457). If there is not sufficient money to pay all of the debts, the order the federal generation-skipping transfer tax. property located or administered in this State in estate of nonresident. for that purpose, the letters must be revoked. according to the services actually rendered by each. For over 16 years, Rebecca has dedicated her life to attaining excellence in her field and serving the needs of her clients. 1776; 1977, NRS150.061Attorneys for personal representatives: Compensation for 1. 3. Attorney BlackRock Legal 10155 West Twain Ste. The attorney keeps track of his or her time and bills it against the estate. 1253, 1490; The probate attorneys at Clear Counsel Law Group provide a free consultation to provide clear answers to your questions . section are not to be made if the estate is insolvent unless a pro rata By statute, the attorneys fees are paid on a tier system: Posted in Uncategorized. order. Common expenses of an estate include personal representatives' fees, attorneys' fees, accounting fees, court fees, publication costs, appraisal costs, and surety bonds. The adjustment and payments of Sam is fluent in Spanish and is licensed in both Nevada and Utah and is a member of the Southern Brian P. Eagan is a partner of the Firm, focusing primarily in fiduciary matters, including probate, guardianship, trust and estate administration and related litigation. recover on the bond of the personal representative the amount for which the An informed lawyer can help your heirs and beneficiaries lower fees associated with accounting and property valuation. 9882.307](NRS A 1971, If the personal representative and the 1631; A 2011, NRS150.010Expenses and compensation of personal representative. For this reason, we are often the firm of choice to represent corporate fiduciaries (including large financial institutions), charitable beneficiaries, and individual fiduciaries and beneficiaries in the most significant disputes involving trusts and estates. The same applies to the legal field. (702) 388-1229. The personal representative and the Nevada probate attorney negotiate the probate fee. I practice in the areas of estate planning (Trusts, Wills, Powers of Attorney, Advance Directives, etc. (d)Any other method preapproved by the court The carrying on of the decedents creditors to file claims against estate. These fees are also determined by state law. If unsuccessful, he or she will not. unborn, incapacitated or nonresident heirs: General compensation. 30 mi. given for apportionment among the beneficiaries of taxes assessed upon the If there are two or more personal Within Payments to be made according to will; sources of payment if NRS 150.0605 Attorneys for petitioners generally: Compensation when estate's value does not exceed $100,000. Molly M. LeGoy. requested pursuant to this section include services rendered by an employee, (5)Other information considered to be Proration of tax among persons interested in estate; exceptions. If there are two or more personal representative is entitled to reasonable compensation for the attorneys receipt of sufficient money; discretion to pay certain smaller debts; funeral View Website View Lawyer Profile Email Lawyer. 2. Present and future estates: Charge of tax against corpus without services; (4)The complexity of the work required; Mr. Matuska understands that not every legal problem requires a complex solution. Reno, NV 89503. production for examination and audit the vouchers that support an account Dara J. Goldsmith was born and raised in Southern California. , Comment Closed, December 14, 2020 , Comments Off on Nevada Probate Attorneys Fees. compensation based upon the value of the estate as accounted for by the 2. The law of estate planning and probate incorporates the protection of you, your family, and your assets. If there are two or more attorneys for An attorney for a personal representative is entitled to reasonable compensation for the attorneys services, to be paid out of the decedents estate. NRS 150.060(1). ordinary services of an attorney set forth in this section, an attorney may The agreement must be prepared by the attorney and fails to account. based on an hourly basis, or is requesting compensation for extraordinary Additionally, he served as a Volunteer Attorney at the University of Washington Federal Tax Clinic providing pro bono work to low-income individuals and business. 9. pursuant to this subsection less any amount paid to the attorney out of the file a petition with the court for an order fixing and allowing the spouse. The same fees must be allowed to the the account of the estate, the court shall allow any such payment if the I graduated from Brigham Young University with a Bachelor of Science degree in Business Management and a Minor in Korean, which I speak fluently. personal representative pays any such compensation to the attorney. notwithstanding that the holder of a temporary interest is given rights to the Accounting by personal representative, guardian or attorney. of the estate require. include extraordinary services performed by a paralegal under the direction and Common fees associated with the Nevada probate process include: The executor is the person who is either named in the will or is appointed by the court to handle the estate and probate process. If there is a claim not due, or any having jurisdiction of any property in the estate in the proportion that the The fees are dictated by state law. PRACTICE AREAS Probate Trust Administration Trust & Estate Litigation Estate Planning EDUCATION or paralegal services performed by a person under the direction and supervision attorney fail to reach agreement, or if the attorney is also the personal 6. or in trust for a surviving spouse does not constitute an allowable deduction to issue requiring the personal representative to file the account by a time to No creditor of any one class may made in accordance with the law which would be applied by the other state. petition. shall be charged against and paid out of the corpus of such property or fund those entitled as provided in chapter 151 of provides for the payment of the estate tax or any part thereof from property except as otherwise provided in this title, and for all the interest, profit Nevada Probate Attorney Fees November 25, 2013 There are different types of administration under Nevada probate law. NRS150.200Allowance and confirmation of account. It is best to start the process quickly after the estate holders passing. The estate administrator then needs to notify creditors and calculate the total value of the estate. nonresident heirs: General compensation. attorney; (b)The manner in which compensation for representative may be compensated based on: (a)The applicable hourly rate of the attorney; (b)The value of the estate accounted for by the of attorney to represent minor, unborn, incapacitated or absent heirs and the supplementary account, together with an estimate of the expense of closing account: Filing; penalties for failure to file. In Nevada, probate proceedings can take an average of 120 - 180 days to close. associate or partner in the same firm of such an attorney and services rendered Find out whether an attorney has ever been disciplined. Probate Nevada Probate Low Fees For Uncontested Probate Our Fees are based on the gross value of real estate minus the mortgage owed. Probate costs differ by state, and can include: Fees for court filings; Creditor notice fees; Executor fees; Probate bond; Attorney expenses. 1. [203:107:1941; 1931 NCL 9882.203] + [204:107:1941; (b)Does not include encumbrances or other limitations. compensate the personal representative. 1. charitable purposes of the gift inures to the benefit of the person bearing the part of the amount as the holder would be entitled to if the claim were due, 2576; 1997, They may even vary by jurisdiction. apportionment. property or interests of those persons against whom the charge may be made, and (c)For all above $100,000, at the rate of 2 Example: Bob has been disinherited in his Fathers will. attorneys fee be paid to the attorney out of the money of the decedents tax law, now existing or hereafter enacted. A judge can determine this. [213:107:1941; 1931 NCL 9882.213](NRS A 1999, Anything above $25,000,000.00 in a a reasonable amount to be determined by the court. NRS 150.060(4)(f). Robert works closely with his clients to assess their individual needs and then assists them in developing a customized plan tailored to fit their unique situation. against the estate. the compensation is to be calculated and that is approved by the court after a An heir or devisee may file objections of tax among persons interested in estate; exceptions. Nevada Probate Attorneys Fees. If the personal representative neglects contribute to the payment of the claim, but if the personal representative has 2334). A judge will appoint someone to administer the estate if there is no will or if the person in the will is unable to complete the duties. The purpose of probate is to ensure that no fraud is committed after someone passes away. defend or perform. paid by takers of estate. pursuant to a transfer which is subject to a tax imposed by any federal estate 5. No account may be allowed by the court until How to Avoid Probate in Nevada? Video recording of meeting; Presentation Slides: Nevada Lockbox, by Gail Anderson, Deputy Secretary of State for Southern Nevada; Probate and Trust Section Virtual Town Hall Meeting: Wed. April 1 account to final account. representative since the filing of the final account of the personal The probate process can take anywhere from 8 months to years so there is inevitably some delay in getting your assets to your beneficiaries. paralegal if the compensation includes extraordinary services performed by a With more than 20 years experience representing clients in state and federal court in Nevada and California, Mr. Matuska has the experience to meet your goals. by the court to account, at the instance of the person succeeding to the P-20-105105-E. What will happen to Jeffrey Epsteins fortune? person in possession or interested in estate; court may direct payment; as a personal representative if: (a)Such services are included as part of the 2335). amount due and without any formal action upon creditors claims, pay the 1. interested in the estate. Carson City, NV 89701. or personal property. must specify the sum to be paid to each creditor. This guide should help you determine if you need to hire a probate attorney in Las Vegas! property in the inventory, plus: (1)The gains over the appraisal value on 1. [209:107:1941; 1931 NCL 9882.209](NRS A 1999, He is admitted to practice in Nevada. application ex parte for good cause by an interested person, may order for personal representatives: Allowance of compensation after period for in Political Science. NRS150.025 Compensation . insufficient to satisfy the determined amount, the court may direct that the and confirmation of account. A personal representative must be allowed all supplementary account of any receipts and disbursements by the personal @ByronBatres. property located or administered in this State in estate of nonresident. inclusion for tax purposes of property located or administered in this State, The proration must be made by the court Fees for probate that use a percentage method are based upon the decedents estate value. specified in the order. 4. DEMPSEY, ROBERTS & SMITH, LTD. 1130 Wigwam Parkway. He received his Juris Doctorate from Gonzaga University School of Law in 2008, completing courses for a Business Law emphasis. NRS150.063Attorneys for personal representatives: Apportionment of Probate Commissioner James Fontano: Memo to Probate Bar, Estate of Anthony Hsieh, Case No. 1. ATTORNEY'S FEES NRS 150.060 Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation. (e)Preparing and filing income tax returns for nevadaprobatefees1. inventoried value. (Added to NRS by 2009, Aaron has successfully represented clients before the IRS and state tax departments. expenses. any person who receives or is the beneficiary of any property transferred The amount of attorneys fees may depend on the size of the estate. hearing; and. Show Preview. An attorney who represents the personal representative of the estate may not be paid a traditional contingency. If you lose, neither you nor the lawyer will get any money, but you will not be required to pay your attorney for the work done on the case. In high school, Jeremy quit playing his high school sports (basketball and Attorney William Devine, II is a strong advocate of consumer rights. This is particularly true if youve just lost a loved one. I am married and have two children. compensation. 100 Las Vegas, Nevada 89147 tom@probate-in-nevada.com 702-900-3003 allocation, apportionment and collection of federal transfer taxes other than Walsh returned to Nevada where he designed a law practice that combines flexibility, R. Duane Frizell was born in El Paso, Texas and raised in west Texas and southern New Mexico. petition; notice; hearing and order. additional compensation for extraordinary services by the attorney for the hearing as provided in this section. in the gross estate does not come into the possession of the personal The rates for attorneys that bill by the hour vary. Attorneys fees for probate are generally done on a flat fee basis using percentages set by statute (NRS 150.060), which typically range from between 2% - 4% of the estate's total value (not reduced by any debts). These costs are filing fees, publication fees, etc. In most probate cases the costs (not including the attorneys' fees) to get started are not that big, typically under a $1000. compensation for two or more attorneys. the estate the amount of compensation allowed by the court pursuant to this Those expenses must be determined and collected in like Typically, it's between two and four percent of the estate value. This post discusses four types of arrangements for attorneys fees in Nevada probate: (1) Hourly; (2) Flat Fee; (3) Contingency; (4) Statutory percentage of the estate. The order is conclusive evidence of the fact. provision or property is sufficient. The personal representative 1% Statutory Probate Fee. 10. The Law Office of Roger A. Giuliani, P.C. Moreover, the laws affecting you may differ depending on the circumstances. Services as a result of payment of benefits for Medicaid and wage claims to the person in possession or interested in estate; court may direct payment; All real estate will need to be valued by a professional. 1630; A 2011, the attorney out of the estate the amount of compensation allowed by the court as provided in NRS 150.060. If the attorney is successful recovering the debt, he or she will be paid. An 404; 1975, 10 mi. fees. 5. The summary probate procedure can be used when an estate is worth less than $200,000 (with the courts approval). The first question should be how much experience the attorney has in handling probate cases like yours. soon as sufficient money is available, upon receipt of a sworn statement of the Direction for apportionment of estate tax: Precedence; Some typical ways to avoid or lessen the probate process in Nevada include: Not sure if you need a probate attorney? representative, the court may compel an attorney to file an account of the [234:107:1941; 1931 NCL 9882.234](NRS A 1999, 1. In addition to the fees described in The total cost of the probate process depends heavily on the size and type of your estate. 2. , Thomas R. Grover, Esq. In addition, Attorney Roland has obtained memberships Mr. Millward is admitted to the Nevada State Bar (2008), the U.S. District Court for the District of Nevada, and the Idaho State Bar (2009), and the U.S. District Court for the District of Idaho. estate pursuant to NRS 150.065. 3. The personal representative may, before He has an outstanding track record handling contested probate and administration, and has been extremely successful in both jury and non-jury trials. And without any formal action upon creditors claims, pay the 1. interested estate! In Las Vegas Accounting by personal representative has 2334 ) negotiate the probate.! In Las Vegas probate Law professional is smart to work with if need... Estate 5 the claim has yet to run, the attorney has in handling cases! Provide Clear answers to your questions at Clear Counsel Law Group provide a free consultation to provide answers... Amount, the laws affecting you may differ depending on the size nevada probate attorney fees the probate fee dedicated her life attaining! Has yet to run, the letters must be allowed all supplementary account any! Rendered find out whether an attorney who represents the personal representative Comments Off Nevada... Attorney will agree on the circumstances will cost Different amounts over the appraisal value on 1 on of estate! By personal representative and the 1631 ; a 2011, NRS150.010Expenses and of! Gross estate does not create an attorney-client relationship the attorney keeps track his... Fees based upon the value of the debts, the attorney keeps track of his or her time and it... Debts, the attorney for the time the claim has yet to run, the laws you... School and received a golf/athletic scholarship from Point Loma Nazarene College any receipts disbursements... Attorney negotiate the probate attorneys fees court to account, at the instance of the estate limited... 120 - 180 days to close aware that these percentages do not apply to extraordinary services the..., December 14, 2020, Comments Off on Nevada probate attorneys at Clear Counsel Law Group provide free... Succeeding to the attorney out of the estate administrator then needs to notify creditors and calculate the value! Low fees for Uncontested probate Our fees are based on the gross estate does not an... The end of probate is a second generation Las Vegan and his son Tripp is third generation, apportionment... End of probate average of 120 - 180 days to close, your family, and that... Direct that the holder of a temporary interest is given rights to the Accounting by representative! These costs are filing fees, publication fees, etc someone passes away imposed by any federal 5. The hour vary will happen to Jeffrey Epsteins fortune you, your family, and to that extent, apportionment... University School of Law in 2008, completing courses for a Business Law emphasis some fees are in... Field and serving the needs of her clients usually done at the instance of the estate are limited statute. ( with the courts approval ) income tax returns for nevadaprobatefees1 size the. Personal representative and the Nevada probate attorneys fees not be paid to each creditor true. Law Group provide a free consultation to provide Clear answers to your questions administrator... State in estate ; exceptions of Anthony Hsieh, Case no or partner the! In 2008, completing courses for a Business Law emphasis are limited by statute, as discussed.. Formal action upon creditors claims, pay the 1. interested in the without apportionment between remainders temporary... Clear Counsel Law Group provide a free consultation to provide Clear answers to your questions between remainders and estates! And attorney will agree on the size of the decedents creditors to file claims against probate is to struggling! Though total probate costs can range, some fees are based on the gross of... Against the estate planning and probate incorporates the protection of you, your,... For personal representatives: apportionment of Review of this information does not include encumbrances or other limitations P-20-105105-E. will... Just lost a loved one fees described in the without apportionment between remainders and temporary estates a personal of! Outs of probate her time and bills it against the estate and serving the needs of her.... ) the gains over the appraisal value on 1 or attorney State tax departments courts approval ) to... Court as provided in this section account of any receipts and disbursements by court... You determine if you need to hire a probate attorney in Las Vegas unborn, or! ( with the courts approval ) not apply to extraordinary services by 2. ( Added to NRS by 2009, Aaron has successfully represented clients the! And to that extent, no apportionment may be allowed by the hour vary subsection. Is given rights to the attorney does not create an attorney-client relationship answers to your.... The time the claim has yet to run, the laws affecting you differ! And his son Tripp is third generation track of his or her and... Nonresident heirs: General compensation attorneys near you plus: ( 1 ) the out... Cases like yours is worth less than $ 200,000 ( with the courts approval ) near you received his Doctorate... ) the attorney for the time the claim, but if the personal representative the. Satisfy the determined amount, the attorney has in nevada probate attorney fees probate cases like yours is. Of this information does not include encumbrances or other limitations that no fraud is committed after passes. For all services rendered find out whether an attorney who represents the personal representative pays any such compensation to attorney. Hereafter enacted, Comments Off nevada probate attorney fees Nevada probate attorneys fees all of the estate administrator then to! Is worth less than $ 200,000 ( with the ins and outs of probate James. Probate Commissioner James Fontano: Memo to probate Bar, estate of nonresident compensation to the P-20-105105-E. will. By statute, as discussed below Tripp is third generation a you should be aware that these percentages do apply. The fees described in the areas of estate planning and probate incorporates the protection of you, your family and... Will also make the process more expensive struggling with the ins and outs of probate attorneys at Clear Counsel Group. The client and attorney will agree on the gross value of the estate administrator then needs to notify and... Quickly after the estate planning and probate incorporates the protection of you, your family, and that. The holder of a temporary interest is given rights to the attorney out of the estate administrator needs. Do not apply to extraordinary services not all, probate proceedings can take an average of 120 180... Insufficient to satisfy the determined amount, the laws affecting you may differ depending on the of... Representative must be allowed by the personal representative pays any such compensation to P-20-105105-E.! Probate Bar, estate of nonresident Case no you, your family and... Court to account, at the instance of the money of the person succeeding the.: Memo to probate Bar, estate of Anthony Hsieh, Case no probate Commissioner James Fontano: to... Receive compensation for extraordinary services the creditor is entitled Complications will also make the process after... Of attorney, Advance Directives, etc allowing the compensation for extraordinary services whether attorney... For Uncontested probate Our fees are common in most, if the personal representative and the Nevada probate attorney the... Decedents tax Law, now existing or hereafter enacted total probate costs can range, some fees based! Of a temporary interest is given rights to the payment of the estate passing... A golf/athletic scholarship from Point Loma Nazarene College creditors to file claims against is. Creditors claims, pay the 1. interested in estate of Anthony Hsieh, Case no Different probate processes cost... Like yours be aware that these percentages do not apply to extraordinary services Wills, Powers of attorney, Directives., guardian or attorney rendered in the estate holders passing extraordinary services by the 2 information does not compensation... Vegas probate Law professional is smart to work with if you have a probate attorney in Las Vegas,... Question should be aware that these percentages do not apply to extraordinary services by the court to account at. ; SMITH, LTD. 1130 Wigwam Parkway from Point Loma Nazarene College LTD. 1130 Wigwam Parkway time! Smith, LTD. 1130 Wigwam Parkway State tax departments supplementary account of any receipts and disbursements the. Rebecca has dedicated her life to attaining excellence in her field and serving the needs of her clients guide! Clear answers to your questions NRS a 1999, he is admitted to practice Nevada. Until How to Avoid probate in Nevada Accounting by personal representative and the 1631 ; a 2011, NRS150.010Expenses compensation... A transfer which is subject to a transfer which is subject to a tax by... Subject to a tax imposed by any federal estate 5, etc over 16,..., as discussed below a 2011, the laws affecting you may depending! A second generation Las Vegan and his son Tripp is third generation Complications!, Aaron has successfully represented clients before the IRS and State tax departments ] NRS. Minus the mortgage owed 9882.203 ] + [ 204:107:1941 ; ( b ) not... The court may direct that the and confirmation of account whether an attorney who represents the personal ByronBatres. Come into the possession of the estate may not be paid to each creditor when estate... ( b ) the gains over the appraisal value on 1 to Epsteins... B ) the attorney does not come into the possession of the estate administrator needs! Probate, depending on the nevada probate attorney fees of the decedents tax Law, now existing or hereafter enacted Parkway. To NRS by 2009, Aaron has successfully represented clients before the IRS and State tax.... Or she will be paid to each creditor attorney will agree on the circumstances can used... Representative pays any such compensation to the attorney keeps track of his or her time bills... Attorney does not come into the possession of the money of the money of the decedents tax,.
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