reglab/housing_qa huggingface dataset:
NC Gen Stat § 28A-22-6 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-6 - Agreements with taxing authorities to secure benefit of federal marital deduction.

 28A-22-6. Agreements with taxing authorities to secure benefit of federal marital deduction.The executor, trustee, or other fiduciary having discretionary powers under a will or trust indenture with respect to the selection of assets to be distributed in satisfaction of a devise or transfer in trust to or for the benefit of the surviving spouse of a decedent shall be authorized to enter into agreements with the Commissioner of Internal Revenue of the United States of America, and other taxing authorities, requiring the fiduciary to exercise the fiduciary's discretion so that cash and other properties distributed in satisfaction of such devise or transfer in trust will be fairly representative of the net appreciation or depreciation in value on the date, or dates, of distribution of all property then available for distribution in satisfaction of such devise or transfer in trust. Any such fiduciary shall be authorized to enter into any other agreement not in conflict with the express terms of the will or trust indenture that may be necessary or advisable in order to secure for federal estate tax purposes the appropriate marital deduction available under the Internal Revenue Laws of the United States of America and to do and perform all acts incident to such purpose.  (1965, c. 744; 1973, c. 1329, s. 3; 2011-284, s. 18.)
NC Gen Stat § 28A-22-7 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-7 - Distribution to parent or guardian of a minor.

 28A-22-7. Distribution to parent or guardian of a minor.(a) If a devise of personal property to a person under the age of 18 has a total value of less than five thousand dollars ($5,000), and the devisee is residing in the same household with a parent or a guardian appointed prior to the decedent's death, the personal representative may distribute to the parent or guardian the devise. However, such distribution shall only be made with the prior approval of the clerk of court who issued the letters testamentary or of administration.(b) If such distribution has been made the parent or guardian shall use the property solely for the education, maintenance and support of the devisee. However, the parent or guardian shall not be required to file an accounting with the clerk of court or to the personal representative, nor shall such distribution be cause for a delay in the filing of the personal representative's final account under the provisions of Article 21 of this Chapter.(c) Repealed by Session Laws 2014-115, s. 2.3, effective August 11, 2014.(d) This section may also be applied to several devises of personal property to a single devisee having a combined total value of less than five thousand dollars ($5,000).  (1975, c. 813, s. 1; 2011-284, s. 19; 2014-115, s. 2.3; 2018-40, s. 8.1; 2019-243, s. 28(a).)
NC Gen Stat § 28A-22-8 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-8 - Executor or trustee; discretion over distributions.

 28A-22-8. Executor or trustee; discretion over distributions.Unless otherwise restricted by the terms of the will or trust, an executor or trustee shall have absolute discretion to make distributions in cash or in specific property, real or personal, or an undivided interest therein or partly in cash or partly in such property, and to do so without regard to the income tax basis for federal tax purposes of specific property allocated to any beneficiary. (1977, c. 740.)
NC Gen Stat § 28A-22-9 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-9 - Distribution to known but unlocated devisees or heirs.

 28A-22-9. Distribution to known but unlocated devisees or heirs.(a) If there are known but unlocated devisees or heirs of property held by the personal representative, the personal representative may deliver the share of such devisee or heir to the clerk of superior court immediately prior to filing of the final account. If the devisee or heir is located after the final account has been filed, the devisee or heir may present a claim for the share to the clerk. If the clerk determines that the claimant is entitled to the share, the clerk shall deliver the share to the devisee or claimant. If the clerk denies the claim, the claimant may take an appeal as in a special proceeding.(b) The clerk shall hold the share without liability for profit or interest. If no claim has been presented within a period of one year after the filing of the final account, the clerk shall deliver the share to the State Treasurer as abandoned property.(c) The clerk shall not be required to publish any notice to such devisee or heir and shall not be required to report such share to the State Treasurer. If the devisee or heir is located, the clerk shall inform the devisee or heir that the devisee or heir is entitled to file a claim with the State Treasurer for the share under the provisions of G.S. 116B-67.  (1979, 2nd Sess., c. 1311, s. 2; 2002-62, s. 1; 2011-344, s. 4.)
NC Gen Stat § 28A-22-10 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-10 - Distribution of assets of inoperative trust.

 28A-22-10. Distribution of assets of inoperative trust.When the facts at the time of distribution of property to a trust are such that the trust would be inoperative under the terms of the instrument creating the trust for any reason, including the death of a beneficiary, renunciation by a beneficiary, the exercise of a right to withdraw the property by a beneficiary, or the attainment of a stipulated age by a beneficiary, the personal representative or the trustee authorized or required to make the distribution of that property to the trust may distribute the property directly to the person or persons entitled to it under the terms of the instrument creating the trust without the interposition of the establishment of the trust. If only a portion of the trust would be inoperative, the property distributable to that portion of the trust may be distributed directly to the person or persons entitled to the property under the terms of the instrument creating the trust. (2001-413, s. 3.)
NC Gen Stat § 28A-22-11 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-11 - Agreements with heirs.

 28A-22-11. Agreements with heirs.Any agreement by an heir, unknown or known but unlocated, the primary purpose of which is to locate or recover, or assist in the recovery of, a share in a decedent's estate shall be subject to the provisions of Article 4 of Chapter 116B of the General Statutes.  (2009-312, s. 3; 2021-157, s. 2(c).)
NC Gen Stat § 28A-23-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 23 - Settlement.|§ 28A-23-1 - Settlement after final account filed.

 28A-23-1. Settlement after final account filed.When the personal representative or collector has paid or otherwise satisfied or provided for all claims against the estate, has distributed the remainder of the estate pursuant to G.S. 28A-22-1 and has filed the personal representative's or collector's final account for settlement pursuant to G.S. 28A-21-2, if the clerk of superior court, after review of the personal representative's or collector's final account, approves the same, the clerk of superior court shall enter an order discharging the personal representative or collector from further duties and liabilities as personal representative or collector, including those set forth in Article 13 of this Chapter. However, that such an order shall not include a release or discharge of liability for any breach of duty set forth in G.S. 28A-13-10(c).  (1973, c. 1329, s. 3; 1977, c. 446, s. 1; 2011-344, s. 4.)
NC Gen Stat § 28A-23-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 23 - Settlement.|§ 28A-23-2 - Payment into court of fund due minor.

 28A-23-2. Payment into court of fund due minor.When any personal representative or collector holds property due a minor without a guardian and desires to file the personal representative's or collector's petition for settlement, the personal representative or collector may deliver the property to the clerk of superior court who shall invest upon interest or otherwise manage said property for the use of the minor or the clerk may proceed to appoint a guardian for the minor pursuant to the provisions of Chapter 35A of the General Statutes and then may deliver the property of the minor to the guardian.  (1868-9, c. 113, s. 97; Code, s. 1526; 1893, c. 317; Rev., s. 151; C.S., s. 153; 1965, c. 815, s. 3; 1973, c. 1329, s. 3; 1987, c. 550, s. 17; 2011-344, s. 4.)
NC Gen Stat § 28A-23-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 23 - Settlement.|§ 28A-23-4 - Counsel fees allowable to attorneys serving as representatives.

 28A-23-4. Counsel fees allowable to attorneys serving as representatives.The clerk of superior court, in the discretion of the clerk of superior court, is authorized and empowered to allow counsel fees to an attorney serving as a personal representative, collector or public administrator (in addition to the commissions allowed the attorney as such representative, collector or public administrator) where such attorney in behalf of the estate the attorney represents renders professional services, as an attorney, which are beyond the ordinary routine of administration and of a type which would reasonably justify the retention of legal counsel by any such representative, collector or public administrator not licensed to practice law.  (1957, c. 375; 1973, c. 1329, s. 3; 1977, c. 814, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-23-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 23 - Settlement.|§ 28A-23-5 - Reopening administration.

 28A-23-5. Reopening administration.If, after an estate has been settled and the personal representative discharged, other property of the estate shall be discovered, or if it shall appear that any necessary act remains unperformed on the part of the personal representative, or for any other proper cause, the clerk of superior court, upon the petition of any person interested in the estate and without notice or upon such notice as the clerk of superior court may direct, may order that said estate be reopened. The clerk of superior court may reappoint the personal representative or appoint another personal representative to administer such property or perform such acts as may be deemed necessary. Unless the clerk of superior court shall otherwise order, the provisions of this Chapter as to an original administration shall apply to the proceedings had in the reopened administration; but no claim which is already barred can be asserted in the reopened administration.  (1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-24-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-1 - Definitions.

 28A-24-1. Definitions.In this Article:(1) "Co-owners with right of survivorship" includes joint tenants in a joint tenancy with right of survivorship, tenants by the entireties, and other co-owners of property or accounts held under circumstances that entitle one or more to the whole of the property or account on the death of the other or others.(2) "Governing instrument" means a deed, will, trust, insurance or annuity policy, account with a POD designation, pension, profit sharing, retirement, or similar benefit plan, instrument creating or exercising a power of appointment or a power of attorney, or a dispositive, appointive, or nominative instrument of any similar type.(3) "Payor" means a trustee, insurer, business entity, employer, government, governmental agency or subdivision, or any other person authorized or obligated by law or a governing instrument to make payments. (1947, c. 1016, s. 1; 1973, c. 1329, s. 3; 2007-132, s. 1.)
NC Gen Stat § 28A-24-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-2 - Requirement of survival by 120 hours.

 28A-24-2. Requirement of survival by 120 hours.(a) Except as otherwise provided in this Article, where the title to property, the devolution of property, the right to elect an interest in property, or any other right or benefit depends upon an individual's survivorship of the death of another individual, an individual who is not established by clear and convincing evidence to have survived the other individual by at least 120 hours is deemed to have predeceased the other individual.(b) If the language of the governing instrument disposes of property in such a way that two or more beneficiaries are designated to take alternatively by reason of surviving each other and it is not established by clear and convincing evidence that any such beneficiary has survived any other such beneficiary by at least 120 hours, the property shall be divided into as many equal shares as there are alternative beneficiaries, and these shares shall be distributed respectively to each such beneficiary's estate.(c) If the language of the governing instrument disposes of property in such a way that it is to be distributed to the member or members of a class who survived an individual, each member of the class will be deemed to have survived that individual by at least 120 hours unless it is established by clear and convincing evidence that the individual survived the class member or members by at least 120 hours. (1947, c. 1016, s. 2; 1973, c. 1329, s. 3; 2007-132, s. 1.)
NC Gen Stat § 28A-24-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-3 - Co-owners with right of survivorship; requirement of survival by 120 hours.

 28A-24-3. Co-owners with right of survivorship; requirement of survival by 120 hours.Except as otherwise provided in this Article:(1) If there are two or more co-owners with right of survivorship and it is not established by clear and convincing evidence that at least one of them survived the other or others by at least 120 hours, then, unless the governing instrument provides otherwise, each co-owner's pro rata interest in the property passes as if that co-owner had survived all other co-owners by at least 120 hours.(2) If there are two or more co-owners with right of survivorship and it is established by clear and convincing evidence that at least one of them survived the other or others by at least 120 hours, then, unless the governing instrument provides otherwise, the pro rata interest or interests of the deceased owner or owners who are not established by clear and convincing evidence to have survived by at least 120 hours passes to (i) the remaining owner if only one or (ii) if more than one, then to those remaining owners according to the pro rata interest of each.  (1947, c. 1016, s. 3; 1973, c. 1329, s. 3; 2007-132, s. 1; 2012-69, s. 1.)
NC Gen Stat § 28A-24-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-4 - Survival of an event; 120-hour period not applicable.

 28A-24-4. Survival of an event; 120-hour period not applicable.For purposes of a governing instrument that requires survival of an event, other than the death of another individual, the 120-hour survivorship requirement of this Article does not apply. (1947, c. 1016, s. 4; 1973, c. 1329, s. 3; 2007-132, s. 1.)
NC Gen Stat § 28A-24-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-5 - Victim deemed to survive slayer.

 28A-24-5. Victim deemed to survive slayer.Notwithstanding any other provisions of this Article, solely for the purpose of determining whether the victim is entitled to any right or benefit that depends on surviving the death of a slayer under G.S. 31A-3, the slayer is deemed to have predeceased the victim and the victim is deemed to have survived the slayer by at least 120 hours (or any greater survival period required of the victim under the slayer's will or other governing instrument) unless it is established by clear and convincing evidence that the slayer survived the victim by at least 120 hours. (1947, c. 1016, s. 6; 1973, c. 1329, s. 3; 2007-132, s. 1.)
NC Gen Stat § 28A-24-6 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-6 - Exceptions to the 120-hour survival requirement.

 28A-24-6. Exceptions to the 120-hour survival requirement.Survival by 120 hours is not required if any of the following apply:(1) The governing instrument contains language dealing explicitly with simultaneous deaths or deaths in a common disaster and the language is operable under the facts of the case.(2) The governing instrument expressly indicates that an individual is not required to survive the death of another individual by any specified period or expressly requires the individual to survive another individual for a specified period; but survival must be established by clear and convincing evidence.(3) The imposition of a 120-hour requirement of survival would cause a nonvested property interest or a power of appointment to fail to qualify for validity under G.S. 41-15; but survival must be established by clear and convincing evidence.(4) The application of a 120-hour requirement of survival to multiple governing instruments would result in an unintended failure or duplication of a disposition; but survival must be established by clear and convincing evidence.(5) The application of a 120-hour requirement of survival would deprive an individual or the estate of an individual of an otherwise available tax exemption, deduction or credit, expressly including the marital deduction, resulting in the imposition of a tax upon a donor or testator or other person (or their estate) as the transferor of any property. "Tax" includes any federal or State gift, estate or inheritance tax.(6) The application of a 120-hour requirement of survival would result in an escheat. (1947, c. 1016, s. 7; 1973, c. 1329, s. 3; 2007-132, s. 1.)
NC Gen Stat § 28A-24-7 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-7 - Evidence of death or status.

 28A-24-7. Evidence of death or status.For purposes of this Article, the following rules of evidence apply relating to the determination of death and status of a beneficiary subject to a requirement of survivorship and of the person the beneficiary must survive:(1) Death occurs when an individual is determined to be dead pursuant to G.S. 90-323 or Chapter 28C of the General Statutes.(2) A certified or authenticated copy of a death certificate purporting to be issued by an official or agency in the place where the death purportedly occurred is prima facie evidence of the fact, place, date, and time of death and the identity of the decedent. In the absence of evidence disputing the death certificate, that certificate shall be conclusive evidence of the fact, place, date, and time of death and the identity of the decedent.(3) A certified or authenticated copy of any record or report of a governmental agency, domestic or foreign, that an individual is missing, detained, dead, or alive is prima facie evidence of the status and of the dates, circumstances, and places disclosed by the record or report. The record or report is conclusive evidence of the status and of the dates, circumstances, and places disclosed by the record or report unless there is evidence to the contrary.(4) In the absence of prima facie evidence of death under subdivision (2) or (3) of this section, the fact of death may be established by clear and convincing evidence, including circumstantial evidence. (1947, c. 1016, s. 8; 1973, c. 1329, s. 3; 2007-132, s. 1.)
NC Gen Stat § 28A-24-8 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.|§ 28A-24-8 - Protection of payors, bona fide purchasers, and other third parties; personal liability of recipient.

 28A-24-8. Protection of payors, bona fide purchasers, and other third parties; personal liability of recipient.(a) A payor or other third party is not liable for having made a payment or transferred an item of property or any other benefit to a person designated in a governing instrument who, under this Article, is not entitled to the payment or item of property, or for having taken any other action in good faith reliance on the person's apparent entitlement under the terms of the governing instrument, before the payor or other third party received written notice of a claimed lack of entitlement under this Article. A payor or other third party is liable for a payment made or other action taken after the payor or other third party received written notice of a claimed lack of entitlement under this Article.Written notice of a claimed lack of entitlement under this Article must be mailed to the payor's or other third party's main office or home by registered or certified mail, return receipt requested, or served upon the payor or other third party in the same manner as a summons in a civil action. Upon receipt of written notice of a claimed lack of entitlement under this Article, a payor or other third party may pay any amount owed or transfer or deposit any item of property other than tangible personal property held by it to or with the clerk of the superior court having jurisdiction of the probate proceedings relating to the decedent's estate, or if no proceedings have been commenced, to or with the clerk of the superior court having jurisdiction of probate proceedings relating to decedents' estates located in the county of the decedent's residence. The clerk shall hold the funds or item of property and, upon the clerk's determination under this Article, shall order disbursement in accordance with the determination. Payments, transfers, or deposits made to or with the clerk discharge the payor or other third party from all claims for the value of amounts paid to or items of property transferred to or deposited with the clerk.(b) A person who purchases property for value and without notice, or who received a payment or other item of property in partial or full satisfaction of a legally enforceable obligation, is neither obligated under this Article to return the payment, item of property, or benefit, nor liable under this Article for the amount of the payment or the value of the item of property or benefit. But a person who, not for value, receives a payment, item of property, or any other benefit to which the person is not entitled under this Article is obligated to return the payment, item of property, or benefit, or is personally liable for the amount of the payment or the value of the item of property or benefit, to the person who is entitled to it under this Article. (2007-132, s. 1.)