reglab/housing_qa huggingface dataset:
DC Code § 20-1108 (2021)
2021 District of Columbia Code|Title 20 - Probate and Administration of Decedents’ Estates. [Enacted title]|Chapter 11 - Special Provisions Relating to Distribution|§ 20-1108. Certain formula clauses to be construed to refer to federal estate and generation-skipping transfer tax rules applicable to estates of decedents dying on December 31, 2009

(a)(1) A will or trust of a decedent who dies after December 31, 2009 and before January 1, 2011, that contains a formula referring to the “unified credit,” “estate tax exemption,” “applicable exemption amount,” “applicable credit amount,” “applicable exclusion amount,” “generation-skipping transfer tax exemption,” “GST exemption,” “marital deduction,” “maximum marital deduction,” or “unlimited marital deduction,” or that measures a share of an estate or trust based on the amount that can pass free of Federal estate taxes or the amount that can pass free of Federal generation-skipping transfer taxes, or that is otherwise based on a similar provision of Federal estate tax or generation-skipping transfer tax law, shall be deemed to refer to the Federal estate and generation-skipping transfer tax laws as they applied with respect to estates of decedents dying on December 31, 2009. (2) This subsection shall not apply with respect to a will or trust that is executed or amended after December 31, 2009, or that manifests an intent that a contrary rule shall apply if the decedent dies on a date on which there is no then-applicable Federal estate or generation-skipping transfer tax. (3) The reference to January 1, 2011 in this subsection shall, if the Federal estate and generation-skipping transfer tax becomes effective before that date, refer instead to the first date on which the tax shall become legally effective. (b) The personal representative or any affected beneficiary under the will or other instrument may bring a proceeding to determine whether the decedent intended that the references under subsection (a) of this section be construed with respect to the law as it existed after December 31, 2009. The proceeding shall be commenced within 12 months following the death of the testator or grantor, and not thereafter.  (Sept. 24, 2010, D.C. Law 18-223, § 7102(b), 57 DCR 6242.)  Emergency Legislation For temporary (90 day) addition, see §§ 7102(b) and 7103 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542). Short Title Short title: Section 7101 of D.C. Law 18-223 provided that subtitle K of title VII of the act may be cited as the “Estate Tax Clarification Act of 2010”. Editor's Notes Section 7103 of D.C. Law 18-223 provided: “Sec. 7103. Applicability date. Section 7102 shall apply as of January 1, 2010.”
DC Code § 20-1302 (2021)
2021 District of Columbia Code|Title 20 - Probate and Administration of Decedents’ Estates. [Enacted title]|Chapter 13 - Closing the Estate|§ 20-1302. Liability of heir or legatee to creditor

After an estate has been closed, a claim not barred may be brought against one or more of the persons to whom property has been distributed. An heir or legatee shall not be liable to claimants for any amount in excess of the value of the property distributed to such heir or legatee, valued at the time of distribution or the time of filing suit, whichever is lower. An heir or legatee shall have a right of contribution against other heirs or legatees and, as between them, each shall bear the cost of satisfaction of unbarred claims as if the claim had been satisfied before distribution.  (June 24, 1980, D.C. Law 3-72, § 101, 27 DCR 2155.)  Prior Codifications 1981 Ed., § 20-1302. Section References This section is referenced in § 20-901 and § 20-1303. Cross References Claim not paid in normal course of administration, rights of recovery from distributee, see § 20-901.
DC Code § 20-1303 (2021)
2021 District of Columbia Code|Title 20 - Probate and Administration of Decedents’ Estates. [Enacted title]|Chapter 13 - Closing the Estate|§ 20-1303. Limitations

(a) Proceedings against personal representative. — Unless otherwise barred, any claim of personal liability against a personal representative, except for fraud, and except as provided in section 20-736, shall be barred one year from the date of distribution of all the assets and satisfaction of all known claims against the estate. Unless shown by the personal representative to be earlier, the date of such distribution and satisfaction in an unsupervised administration shall be deemed to be the date of the filing of the Certificate of Completion or, if none, 3 months after the termination of the appointment of the personal representative. (b) Claims against heirs and legatees. — (1) Except as otherwise provided in section 20-1302, the right of any person seeking to recover improperly distributed property or its value from any person to whom property has been distributed shall be barred one year from the date of distribution of all the assets of the estate and satisfaction of all known claims against the estate. (2) Where an action or proceeding is commenced against the personal representative within the time prescribed in subsection (a) of this section, the right of the personal representative to seek recovery pursuant to paragraph (1) of this subsection shall not be barred earlier than 3 months following the commencement of the action or proceeding. (3) Nothing in this subsection shall bar the recovery of property or its value that was received as the result of the distributee’s participation in a fraudulent distribution.  (June 24, 1980, D.C. Law 3-72, § 101, 27 DCR 2155; Mar. 21, 1995, D.C. Law 10-241, § 3(qqq), 42 DCR 63; Mar. 24, 1998, D.C. Law 12-81, § 13(h), 45 DCR 745.)  Prior Codifications 1981 Ed., § 20-1303. Section References This section is referenced in § 20-901. Cross References Claim not paid in normal course of administration, rights of recovery from distributee, see § 20-901. Editor's Notes Application of Law 10-241: See Application of Law 10-241 and Emergency act amendment notes to § 20-1301.
DC Code § 20-1304 (2021)
2021 District of Columbia Code|Title 20 - Probate and Administration of Decedents’ Estates. [Enacted title]|Chapter 13 - Closing the Estate|§ 20-1304. Subsequent administration

If property is discovered after an estate has been closed and the appointment of the personal representative has been terminated pursuant to section 20-1301 , the Court, upon petition of any interested person and upon such notice as it may direct, may appoint the same or a successor personal representative and make any other appropriate order. Any further proceedings shall be conducted pursuant to the applicable provisions of this title but no claim previously barred may be asserted in the subsequent administration.  (June 24, 1980, D.C. Law 3-72, § 101, 27 DCR 2155.)  Prior Codifications 1981 Ed., § 20-1304.
DC Code § 20-1305 (2021)
2021 District of Columbia Code|Title 20 - Probate and Administration of Decedents’ Estates. [Enacted title]|Chapter 13 - Closing the Estate|§ 20-1305. Confirmatory acts

Nothing in this title shall be deemed to affect the authority of a personal representative to perform ministerial or confirmatory acts after an estate is closed or the appointment of the personal representative is terminated.  (June 24, 1980, D.C. Law 3-72, § 101, 27 DCR 2155.)  Prior Codifications 1981 Ed., § 20-1305.
DC Code § 21-301 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-301. Definitions

For purposes of this chapter the term: (1) “Adult” means an individual who has attained the age of 18 years. (2) “Benefit plan” means an employer’s plan for the benefit of an employee or a partner. (3) “Broker” means a person lawfully engaged in the business of effecting transactions in securities or commodities for the person’s own account or for the account of others. (4) “Conservator” means a person appointed or qualified by a court to act as general, limited, or temporary guardian of a minor’s property or a person legally authorized to perform substantially the same functions. (5) “Court” means the Superior Court of the District of Columbia. (6) “Custodial property” means 1 of the following: (A) Any interest in property transferred to a custodian under this chapter; and (B) The income from and the proceeds of that interest in property. (7) “Custodian” means a person so designated under section 21-309 or a successor or substitute custodian designated under section 21-318. (8) “District” means the District of Columbia. (9) “Financial institution” means a bank, trust company, savings institution, or credit union, chartered and supervised under state or federal law. (10) “Legal representative” means an individual’s personal representative or conservator. (11) “Member of the minor’s family” means the minor’s parent, step-parent, spouse, grandparent, brother, sister, uncle, or aunt, whether of the whole or half blood or by adoption. (12) “Minor” means an individual who has not reached the age of 18 years. (13) “Person” means an individual, a corporation, an organization, or other legal entity. (14) “Personal representative” means an executor, administrator, successor personal representative, or special administrator of a decedent’s estate or a person legally authorized to perform substantially the same functions. (15) “State” includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and a territory or possession subject to the legislative authority of the United States. (16) “Transfer” means a transaction that creates custodial property under section 21-309. (17) “Transferor” means a person who makes a transfer under this act. (18) “Trust company” means a financial institution, a corporation, or other legal entity authorized to exercise general trust powers.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-301. Section References This section is referenced in § 21-322. Cross References Payment of lottery prize by or on behalf of minor, see § 3-1335. References in Text “This act”, referred to in paragraph (17), is the District of Columbia Uniform Transfers to Minors Act, D.C. Law 6-87 which is codified primarily as § 21-301 et seq. Editor's Notes Uniform Law: This section is based upon § 1 of the Uniform Transfers to Minors Act.
DC Code § 21-302 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-302. Scope and jurisdiction

(a) This chapter applies to a transfer that refers to this act in the designation under section 21-309(a) by which the transfer is made if at the time of the transfer, the transferor, the minor, or the custodian is a resident of the District or the custodial property is located in the District. The custodianship so created remains subject to this chapter despite a subsequent change in residence of a transferor, the minor or the custodian, or despite the removal of custodial property from the District. (b) A person designated as custodian under this chapter is subject to personal jurisdiction in the District with respect to any matter relating to the custodianship. (c) A transfer that purports to be made and which is valid under the Uniform Transfers to Minors Act, the Uniform Gifts to Minors Act, or a substantially similar act, of another state is governed by the law of the designated state and may be executed and is enforceable in the District if, at the time of the transfer, the transferor, the minor, or the custodian is a resident of the designated state or the custodial property is located in the designated state.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278; Apr. 30, 1988, D.C. Law 7-104, § 6(a), 35 DCR 147; Mar. 24, 1998, D.C. Law 12-81, § 14(a), 45 DCR 745.)  Prior Codifications 1981 Ed., § 21-302. Section References This section is referenced in § 21-321. References in Text “This act,” referred to in the first sentence of subsection (a) of this section, is the District of Columbia Uniform Transfers to Minors Act, D.C. Law 6-87 which is codified primarily as § 21-301 et seq. Editor's Notes Uniform Law: This section is based upon § 2 of the Uniform Transfers to Minors Act.
DC Code § 21-303 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-303. Nomination of custodian

A person having the right to designate the recipient of property transferable upon the occurrence of a future event may revocably nominate a custodian to receive the property for a minor beneficiary upon the occurrence of the event by naming the custodian followed in substance by the words: “as custodian for ____________ [name of minor] under the District of Columbia Uniform Transfers to Minors Act.” The nomination may name 1 or more persons as substituted custodians to whom the property must be transferred, in the order named, if the first nominated custodian dies before the transfer or is unable, declines, or is ineligible to serve. The nomination may be made in a will, a trust, a deed, an instrument exercising a power of appointment, or in a writing designating a beneficiary of contractual rights which is registered with or delivered to the payor, the issuer, or other obligor of the contractual rights. (b) A custodian nominated under this section must be a person to whom a transfer of property of that kind may be made under section 21-309(a). (c) The nomination of a custodian under this section does not create custodial property until the nominating instrument becomes irrevocable or a transfer to the nominated custodian is completed under section 21-309. Unless the nomination of a custodian has been revoked, upon the occurrence of the future event the custodianship becomes effective and the custodian shall enforce a transfer of the custodial property pursuant to section 21-309.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-303. Section References This section is referenced in § 21-305, § 21-307, § 21-311, and § 21-318. Editor's Notes Uniform Law: This section is based upon § 3 of the Uniform Transfers to Minors Act.
DC Code § 21-304 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-304. Transfer by gift or exercise of power of appointment

A person may make a transfer by irrevocable gift to, or the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor pursuant to section 21-309 .  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-304. Section References This section is referenced in § 21-309, § 21-315, § 21-318, and § 21-320. Editor's Notes Uniform Law: This section is based upon § 4 of the Uniform Transfers to Minors Act.
DC Code § 21-305 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-305. Transfer authorized by will or trust

(a) A personal representative or trustee may make an irrevocable transfer pursuant to section 21-309 to a custodian for the benefit of a minor as authorized in the governing will or trust, subject to the authority of the court under section 20-1106. (b) If the testator or the settlor has nominated a custodian under section 21-303 to receive the custodial property, the transfer must be made to that person. (c) If the testator or the settlor has not nominated a custodian under section 21-303 or if all persons so nominated die before the transfer or are unable, decline, or are ineligible to serve, the personal representative or the trustee shall designate a custodian from among those eligible to serve as custodian for property of that kind under section 21-309(a).  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-305. Section References This section is referenced in § 21-307, § 21-309, and § 21-320. Editor's Notes Uniform Law: This section is based upon § 5 of the Uniform Transfers to Minors Act.
DC Code § 21-306 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-306. Other transfers by fiduciary

(a) Subject to subsection (c) of this section, a personal representative or trustee may make an irrevocable transfer to another adult or to a trust company, as custodian, for the benefit of a minor pursuant to section 21-309, in the absence of a will or under a will or trust that does not contain an authorization to do so. (b) Subject to subsection (c) of this section, a conservator may make an irrevocable transfer to another adult or to a trust company, as custodian, for the benefit of the minor pursuant to section 21-309. (c) A transfer under subsection (a) or (b) of this section may be made only if the following occur: (1) The personal representative, the trustee, or the conservator considers the transfer to be in the best interests of the minor; (2) The transfer is not prohibited by or inconsistent with the provisions of the applicable will, trust agreement, or other governing instrument; and (3) The transfer is authorized by the court if it exceeds $10,000 in value.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-306. Section References This section is referenced in § 21-307 and § 21-320. Editor's Notes Uniform Law: This section is based upon § 6 of the Uniform Transfers to Minors Act.
DC Code § 21-307 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-307. Transfer by obligor

(a) Subject to subsection (b) and (c) of this section, a person not subject to section 21-305 or 21-306 and who holds property of or owes a liquidated debt to a minor not having a conservator may make an irrevocable transfer to a custodian for the benefit of the minor pursuant to section 21-309. (b) If a person having the right to do so under section 21-303 has nominated a custodian under that section to receive the custodial property, then the transfer must be made to that person. (c) With the exception of section 21-120, if no custodian has been nominated under section 21-303, or if all persons so nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, then a transfer under this section may be made to an adult member of the minor’s family or to a trust company unless the property exceeds $10,000 in value.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278; Apr. 30, 1988, D.C. Law 7-104, § 6(b), 35 DCR 147; Feb. 5, 1994, D.C. Law 10-68, § 21, 40 DCR 6311.)  Prior Codifications 1981 Ed., § 21-307. Section References This section is referenced in § 21-320. Editor's Notes Uniform Law: This section is based upon § 7 of the Uniform Transfers to Minors Act.
DC Code § 21-308 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-308. Receipt for custodial property

A written acknowledgement of delivery by a custodian constitutes a sufficient receipt and discharge for custodial property transferred under this act.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-308. References in Text “This act”, referred to at the end of the section, is the District of Columbia Uniform Transfers to Minors Act, D.C. Law 6-87 which is codified primarily as § 21-301 et seq. Editor's Notes Uniform Law: This section is based upon § 8 of the Uniform Transfers to Minors Act.
DC Code § 21-310 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-310. Single custodianship

A transfer shall be made only for 1 minor, and only 1 person may be the custodian. All custodial property held under this chapter by the same custodian for the benefit of the same minor constitutes a single custodianship.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-310. Editor's Notes Uniform Law: This section is based upon § 10 of the Uniform Transfers to Minors Act.
DC Code § 21-311 (2021)
2021 District of Columbia Code|Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]|Chapter 3 - Transfers to Minors; Uniform Law|§ 21-311. Validity and effect of transfer

(a) The validity of a transfer made in a manner prescribed in this act is not affected by the following: (1) Failure of the transferor to comply with section 21-309(c) concerning possession and control; (2) Designation of an ineligible custodian, except designation of the transferor in the case of property, over which the transferor is ineligible to serve as custodian under section 21-309(a); or (3) Death or incapacity of a person nominated under section 21-303 or designated under section 21-309 as custodian or the disclaimer of the office by that person. (b) A transfer made pursuant to section 21-309 is irrevocable, and the custodial property is indefeasibly vested in the minor, but the custodian has all the rights, the powers, the duties, and the authority provided in this chapter, and neither the minor nor the minor’s legal representative has a right, power, duty, or authority with respect to the custodial property except as provided in this chapter. (c) By making a transfer, the transferor incorporates in the disposition the provisions of this chapter and grants to the custodian, and to a third person dealing with a person designated custodian, the respective powers, rights, and immunities provided in this chapter.  (Mar. 12, 1986, D.C. Law 6-87, § 2(a), 33 DCR 278.)  Prior Codifications 1981 Ed., § 21-311. References in Text “This act,” referred to in the introductory language of subsection (a) of this section, is the District of Columbia Uniform Transfers to Minors Act, D.C. Law 6-87 which is codified primarily as § 21-301 et seq. Editor's Notes Uniform Law: This section is based upon § 11 of the Uniform Transfers to Minors Act.