reglab/housing_qa huggingface dataset:
TX Est Code § 310.003 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle G - Initial Appointment of Personal Representative and Opening of Administration|Chapter 310 - Allocation of Estate Income and Expenses|Section 310.003. Allocation of Expenses

Sec. 310.003.  ALLOCATION OF EXPENSES.  (a)  Except as provided by Section 310.004(a) and unless the will provides otherwise, all expenses incurred in connection with the settlement of a decedent's estate shall be charged against the principal of the estate, including:(1)  debts;(2)  funeral expenses;(3)  estate taxes and penalties relating to estate taxes; and(4)  family allowances.(b)  Fees and expenses of an attorney, accountant, or other professional advisor, commissions and expenses of a personal representative, court costs, and all other similar fees or expenses relating to the administration of the estate and interest relating to estate taxes shall be allocated between the income and principal of the estate as the executor determines in the executor's discretion to be just and equitable.|Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.|
TX Est Code § 310.004 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle G - Initial Appointment of Personal Representative and Opening of Administration|Chapter 310 - Allocation of Estate Income and Expenses|Section 310.004. Income Determination and Distribution

Sec. 310.004.  INCOME DETERMINATION AND DISTRIBUTION.  (a)  Unless a will provides otherwise, income from the assets of a decedent's estate that accrues after the death of the testator and before distribution, including income from property used to discharge liabilities, shall be:(1)  determined according to the rules applicable to a trustee under the Texas Trust Code (Subtitle B, Title 9, Property Code); and(2)  distributed as provided by Subsections (b) and (c) and by Chapter 116, Property Code.(b)  Income from property devised to a specific devisee shall be distributed to the devisee after reduction for:(1)  property taxes;(2)  other taxes, including taxes imposed on income that accrues during the period of administration and that is payable to the devisee;(3)  ordinary repairs;(4)  insurance premiums;(5)  interest accrued after the testator's death; and(6)  other expenses of management and operation of the property.(c)  The balance of the net income shall be distributed to all other devisees after reduction for the balance of property taxes, ordinary repairs, insurance premiums, interest accrued, other expenses of management and operation of all property from which the estate is entitled to income, and taxes imposed on income that accrues during the period of administration and that is payable or allocable to the devisees, in proportion to the devisees' respective interests in the undistributed assets of the estate.|Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.|
TX Est Code § 310.005 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle G - Initial Appointment of Personal Representative and Opening of Administration|Chapter 310 - Allocation of Estate Income and Expenses|Section 310.005. Treatment of Income Received by Trustee

Sec. 310.005.  TREATMENT OF INCOME RECEIVED BY TRUSTEE.  Income received by a trustee under this chapter shall be treated as income of the trust as provided by Section 116.101, Property Code.|Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.|
TX Est Code § 310.006 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle G - Initial Appointment of Personal Representative and Opening of Administration|Chapter 310 - Allocation of Estate Income and Expenses|Section 310.006. Frequency and Method of Determining Interests in Certain Estate Assets

Sec. 310.006.  FREQUENCY AND METHOD OF DETERMINING INTERESTS IN CERTAIN ESTATE ASSETS.  Except as required by Sections 2055 and 2056, Internal Revenue Code of 1986 (26 U.S.C. Sections 2055 and 2056), the frequency and method of determining the distributees' respective interests in the undistributed assets of an estate are in the sole and absolute discretion of the executor of the estate.  The executor may consider all relevant factors, including administrative convenience and expense and the interests of the various distributees of the estate, to reach a fair and equitable result among distributees.|Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.Amended by: Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 28, eff. September 1, 2017.|
TX Est Code § 401.001 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.001. Expression of Testator's Intent in Will

Sec. 401.001.  EXPRESSION OF TESTATOR'S INTENT IN WILL.  (a)  Any person capable of making a will may provide in the person's will that no other action shall be had in the probate court in relation to the settlement of the person's estate than the probating and recording of the will and the return of any required inventory, appraisement, and list of claims of the person's estate.(b)  Any person capable of making a will may provide in the person's will that no independent administration of his or her estate may be allowed.  In such case the person's estate, if administered, shall be administered and settled under the direction of the probate court as other estates are required to be settled and not as an independent administration.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 50, eff. January 1, 2014.|
TX Est Code § 401.002 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.002. Creation in Testate Estate by Agreement

Sec. 401.002.  CREATION IN TESTATE ESTATE BY AGREEMENT.  (a)  Except as provided in Section 401.001(b), if a decedent's will names an executor but the will does not provide for independent administration as provided in Section 401.001(a), all of the distributees of the decedent may agree on the advisability of having an independent administration and collectively designate in the application for probate of the decedent's will, or in one or more separate documents consenting to the application for probate of the decedent's will, the executor named in the will to serve as independent executor and request that no other action shall be had in the probate court in relation to the settlement of the decedent's estate other than the probating and recording of the decedent's will and the return of an inventory, appraisement, and list of claims of the decedent's estate.  In such case the probate court shall enter an order granting independent administration and appointing the person, firm, or corporation designated by the distributees as independent executor, unless the court finds that it would not be in the best interest of the estate to do so.(b)  Except as provided in Section 401.001(b), in situations where no executor is named in the decedent's will, or in situations where each executor named in the will is deceased or is disqualified to serve as executor or indicates by affidavit filed with the application for administration of the decedent's estate the executor's inability or unwillingness to serve as executor, all of the distributees of the decedent may agree on the advisability of having an independent administration and collectively designate in the application for probate of the decedent's will, or in one or more separate documents consenting to the application for probate of the decedent's will, a qualified person, firm, or corporation to serve as independent administrator and request that no other action shall be had in the probate court in relation to the settlement of the decedent's estate other than the probating and recording of the decedent's will and the return of an inventory, appraisement, and list of claims of the decedent's estate.  In such case the probate court shall enter an order granting independent administration and appointing the person, firm, or corporation designated by the distributees as independent administrator, unless the court finds that it would not be in the best interest of the estate to do so.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 40, eff. September 1, 2015.|
TX Est Code § 401.003 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.003. Creation in Intestate Estate by Agreement

Sec. 401.003.  CREATION IN INTESTATE ESTATE BY AGREEMENT.  (a)  All of the distributees of a decedent dying intestate may agree on the advisability of having an independent administration and collectively designate in the application for administration of the decedent's estate, or in one or more documents consenting to the application for administration of the decedent's estate, a qualified person, firm, or corporation to serve as independent administrator and request that no other action shall be had in the probate court in relation to the settlement of the decedent's estate other than the return of an inventory, appraisement, and list of claims of the decedent's estate.  In such case the probate court shall enter an order granting independent administration and appointing the person, firm, or corporation designated by the distributees as independent administrator, unless the court finds that it would not be in the best interest of the estate to do so.(b)  The court may not appoint an independent administrator to serve in an intestate administration unless and until the parties seeking appointment of the independent administrator have been determined, through a proceeding to declare heirship under Chapter 202, to constitute all of the decedent's heirs.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 41, eff. September 1, 2015.|
TX Est Code § 401.005 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.005. Bond; Waiver of Bond

Sec. 401.005.  BOND; WAIVER OF BOND.  (a)  If an independent administration of a decedent's estate is created under Section 401.002 or 401.003, then, unless the probate court waives bond on application for waiver, the independent executor shall be required to enter into bond payable to and to be approved by the judge and the judge's successors in a sum that is found by the judge to be adequate under all circumstances, or a bond with one surety in a sum that is found by the judge to be adequate under all circumstances, if the surety is an authorized corporate surety.(a-1)  If a decedent's will does not contain language directing that no bond or security be required of a person named as executor, unless the court finds that it would not be in the best interest of the estate, the court may waive the requirement of a bond if all of the distributees of the decedent agree to the waiver of bond in:(1)  the application for probate of the decedent's will; or(2)  one or more separate documents consenting to the application for probate of the decedent's will.(b)  This section does not repeal any other section of this title.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1141 (H.B. 2782), Sec. 40, eff. September 1, 2019.|
TX Est Code § 401.006 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.006. Granting Power of Sale by Agreement

Sec. 401.006.  GRANTING POWER OF SALE BY AGREEMENT.  In a situation in which a decedent does not have a will, or a decedent's will does not contain language authorizing the personal representative to sell property or contains language that is not sufficient to grant the representative that authority, the court may include in an order appointing an independent executor any general or specific authority regarding the power of the independent executor to sell property that may be consented to by the distributees who are to receive any interest in the property in the application for independent administration or for the appointment of an independent executor or in their consents to the independent administration or to the appointment of an independent executor.  The independent executor, in such event, may sell the property under the authority granted in the court order without the further consent of those distributees.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 52, eff. January 1, 2014.Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 43, eff. September 1, 2015.Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 32, eff. September 1, 2017.|
TX Est Code § 401.007 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.007. No Liability of Judge

Sec. 401.007.  NO LIABILITY OF JUDGE.  Absent proof of fraud or collusion on the part of a judge, no judge may be held civilly liable for the commission of misdeeds or the omission of any required act of any person, firm, or corporation designated as an independent executor under Section 401.002 or 401.003.  Section 351.354 does not apply to the appointment of an independent executor under Section 401.002 or 401.003.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.|
TX Est Code § 401.008 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 401 - Creation|Section 401.008. Person Declining to Serve

Sec. 401.008.  PERSON DECLINING TO SERVE.  A person who declines to serve or resigns as independent executor of a decedent's estate may be appointed an executor or administrator of the estate if the estate will be administered and settled under the direction of the court.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.|
TX Est Code § 404.001 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 404 - Accountings, Successors, and Other Remedies|Section 404.001. Accounting

Sec. 404.001.  ACCOUNTING.  (a)  At any time after the expiration of 15 months after the date that the court clerk first issues letters testamentary or of administration to any personal representative of an estate, any person interested in the estate may demand an accounting from the independent executor.  The independent executor shall furnish to the person or persons making the demand an exhibit in writing, sworn and subscribed by the independent executor, setting forth in detail:(1)  the property belonging to the estate that has come into the executor's possession as executor;(2)  the disposition that has been made of the property described by Subdivision (1);(3)  the debts that have been paid;(4)  the debts and expenses, if any, still owing by the estate;(5)  the property of the estate, if any, still remaining in the executor's possession;(6)  other facts as may be necessary to a full and definite understanding of the exact condition of the estate; and(7)  the facts, if any, that show why the administration should not be closed and the estate distributed.(a-1)  Any other interested person shall, on demand, be entitled to a copy of any exhibit or accounting that has been made by an independent executor in compliance with this section.(b)  Should the independent executor not comply with a demand for an accounting authorized by this section within 60 days after receipt of the demand, the person making the demand may compel compliance by an action in the probate court.  After a hearing, the court shall enter an order requiring the accounting to be made at such time as it considers proper under the circumstances.(c)  After an initial accounting has been given by an independent executor, any person interested in an estate may demand subsequent periodic accountings at intervals of not less than 12 months, and such subsequent demands may be enforced in the same manner as an initial demand.(d)  The right to an accounting accorded by this section is cumulative of any other remedies which persons interested in an estate may have against the independent executor of the estate.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 55, eff. January 1, 2014.|
TX Est Code § 404.002 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 404 - Accountings, Successors, and Other Remedies|Section 404.002. Requiring Independent Executor to Give Bond

Sec. 404.002.  REQUIRING INDEPENDENT EXECUTOR TO GIVE BOND.  When it has been provided by will, regularly probated, that an independent executor appointed by the will shall not be required to give bond for the management of the estate devised by the will, or the independent executor is not required to give bond because bond has been waived by court order as authorized under Section 401.005, then the independent executor may be required to give bond, on proper proceedings had for that purpose as in the case of personal representatives in a supervised administration, if it be made to appear at any time that the independent executor is mismanaging the property, or has betrayed or is about to betray the independent executor's trust, or has in some other way become disqualified.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.|
TX Est Code § 404.003 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 404 - Accountings, Successors, and Other Remedies|Section 404.003. Removal of Independent Executor Without Notice

Sec. 404.003.  REMOVAL OF INDEPENDENT EXECUTOR WITHOUT NOTICE. The probate court, on the court's own motion or on the motion of any interested person, and without notice, may remove an independent executor appointed under this subtitle when:(1)  the independent executor cannot be served with notice or other processes because:(A)  the independent executor's whereabouts are unknown;(B)  the independent executor is eluding service; or(C)  the independent executor is a nonresident of this state without a designated resident agent; or(2)  sufficient grounds appear to support a belief that the independent executor has misapplied or embezzled, or is about to misapply or embezzle, all or part of the property committed to the independent executor's care.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.53, eff. January 1, 2014.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 56, eff. January 1, 2014.|
TX Est Code § 404.0035 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 404 - Accountings, Successors, and Other Remedies|Section 404.0035. Removal of Independent Executor With Notice

Sec. 404.0035.  REMOVAL OF INDEPENDENT EXECUTOR WITH NOTICE.  (a)  The probate court, on the court's own motion, may remove an independent executor appointed under this subtitle after providing 30 days' written notice of the court's intention to the independent executor, requiring answering at a time and place set in the notice, by certified mail, return receipt requested, to the independent executor's last known address and to the last known address of the independent executor's attorney of record, if the independent executor:(1)  neglects to qualify in the manner and time required by law;(2)  fails to return, before the 91st day after the date the independent executor qualifies, either an inventory of the estate property and a list of claims that have come to the independent executor's knowledge or an affidavit in lieu of the inventory, appraisement, and list of claims, unless that deadline is extended by court order; or(3)  fails to timely file the affidavit or certificate required by Section 308.004.(b)  The probate court, on its own motion or on motion of any interested person, after the independent executor has been cited by personal service to answer at a time and place set in the notice, may remove an independent executor when:(1)  the independent executor fails to make an accounting which is required by law to be made;(2)  the independent executor is proved to have been guilty of gross misconduct or gross mismanagement in the performance of the independent executor's duties;(3)  the independent executor becomes an incapacitated person, or is sentenced to the penitentiary, or from any other cause becomes legally incapacitated from properly performing the independent executor's fiduciary duties; or(4)  the independent executor becomes incapable of properly performing the independent executor's fiduciary duties due to a material conflict of interest.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 56, eff. January 1, 2014.Amended by: Acts 2017, 85th Leg., R.S., Ch. 514 (S.B. 39), Sec. 1(b), eff. September 1, 2017.|
TX Est Code § 404.0036 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 404 - Accountings, Successors, and Other Remedies|Section 404.0036. Removal Order

Sec. 404.0036.  REMOVAL ORDER.  (a)  The order of removal of an independent executor shall state the cause of removal and shall direct by order the disposition of the assets remaining in the name or under the control of the removed independent executor.  The order of removal shall require that letters issued to the removed independent executor shall be surrendered and that all letters shall be canceled of record.  (b)  If an independent executor is removed by the court under Section 404.003 or 404.0035, the court may, on application, appoint a successor independent administrator as provided by Section 404.005.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 56, eff. January 1, 2014.Amended by: Acts 2021, 87th Leg., R.S., Ch. 521 (S.B. 626), Sec. 8, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 576 (S.B. 615), Sec. 8, eff. September 1, 2021.|
TX Est Code § 404.0037 (2021)
2021 Texas Statutes|Estates Code|Title 2 - Estates of Decedents; Durable Powers of Attorney|Subtitle I - Independent Administration|Chapter 404 - Accountings, Successors, and Other Remedies|Section 404.0037. Costs and Expenses Related to Removal of Independent Executor

Sec. 404.0037.  COSTS AND EXPENSES RELATED TO REMOVAL OF INDEPENDENT EXECUTOR.  (a)  An independent executor who defends an action for the independent executor's removal in good faith, whether successful or not, shall be allowed out of the estate the independent executor's necessary expenses and disbursements, including reasonable attorney's fees, in the removal proceedings.(b)  Costs and expenses incurred by the party seeking removal that are incident to removal of an independent executor appointed without bond, including reasonable attorney's fees and expenses, may be paid out of the estate.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 56, eff. January 1, 2014.|