Minnesota Decree of Descent of Omitted Property

Minnesota Decree of Descent of Omitted Property Minnesota Decree of Descent of Omitted Property

Minnesota Decree of Descent of Omitted Property – Conditions

In the situation where a Personal Representative in a Minnesota probate proceeding was either:

one of the procedures available to address the need to transfer any previously omitted Minnesota probate property is a Minnesota Decree of Descent of Omitted Property proceeding pursuant to M.S., Section 524.3-413.

Minnesota Decree of Descent of Omitted Property – Petition

A petitioner in a Minnesota Decree of Descent of Omitted Property proceeding would petition the Probate Court to modify or supplement a previous Minnesota Decree of Distribution issued in the same probate court file – without:

  • the reappointment of the original Personal Representative of the estate, or
  • the appointment of a successor Personal Representative of the estate.

Minnesota Decree of Descent of Omitted Property – Formal Proceeding

M.S., Section 524.3-413 identifies that a previous Minnesota Decree of Distribution issued by the Probate Court may be modified or amended at any time in a formal proceeding:

  • to include property that had been previously omitted from the decree, or
  • to correct a description of property previously identified in the decree,

upon the petition of any person interested in the estate, or claiming an interest in such property.

Minnesota Decree of Descent of Omitted Property – Notice

The court may issue its Minnesota Decree of Descent of Omitted Property with or without notice – which means that a hearing on the matter may or may not be required – in the Court’s discretion.

In some counties the Minnesota Decree of Descent of Omitted Property may be obtained without a hearing, and without the payment of a filing fee, upon the filing with the Court of a petition requesting the desired result.

In other counties, or in certain situations, constitutional due process requirements may cause the judge to require a hearing on the matter.

Minnesota Decree of Descent of Omitted Property – Inheritance Tax

M.S., Section 524.3-413 identifies that the Probate Court must make a finding that there is no inheritance tax due, by providing in part as follows:

No order or decree of omitted property shall be entered under this section until any inheritance taxes due are paid  or the court finds there are no taxes due.

However, Minnesota repealed its inheritance tax a number of years ago.

Nevertheless, Minnesota does have an estate tax.

Minnesota Decree of Descent of Omitted Property – Estate Tax

M.S., Section 291.27 identifies when a transferee of property may have liability for the Minnesota estate tax with respect to such property, by providing in part as follows:

M.S. 291.27 UNPAID TAX; OMITTED PROPERTY.

Any tax due and unpaid under the provisions of this chapter may be enforced and collected from any transferee of property included in the Minnesota estate by action in the court of administration of the estate of the decedent or in a court of general jurisdiction by the personal representative of any estate, the attorney general, or the commissioner in the name of the state.

Any property which for any cause is omitted from the Minnesota estate tax return so that its value is not taken into consideration in the determination of the estate tax, may be subsequently taxed against the persons receiving the same, or any part thereof, to the same effect as if included in the estate tax return, except that any personal representative of an estate discharged in the meantime shall not be liable for the payment of such tax.

When any property has been omitted in the determination of an estate tax, the tax thereon may be determined and recovered in a civil action brought by the attorney general or the commissioner, in the name of the state, in any court of general jurisdiction.

Minnesota Decree of Descent of Omitted Property – Conclusion

If you have need of a Minnesota Decree of Descent of Omitted Property in order to transfer any previously omitted Minnesota probate property, contact attorney Gary C. Dahle, at 763-780-8390, or [email protected].

Copyright 2018 – All Rights Reserved.

No claim to original U.S. government works.

Gary C. Dahle – Attorney at Law

2704 Mounds View Blvd., Mounds View, MN 55112

Phone:  763-780-8390     Fax: 763-780-1735

[email protected]

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Information provided herein is only for general informational and educational purposes. Minnesota probate law involves many complex legal issues. If you have a specific legal problem about which you are seeking advice, either consult with your own attorney, or retain an attorney of your choice.

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