reglab/statecodes huggingface dataset:
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter A. General Provisions › Section 121.001. Applicability of Chapter

Sec. 121.001.  APPLICABILITY OF CHAPTER.  This chapter does not apply if provision has been made by will, living trust, deed, or insurance contract, or in any other manner, for a disposition of property that is different from the disposition of the property that would be made if the provisions of this chapter applied.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter B. Survival Requirement for Intestate Succession and Certain Other Purposes › Section 121.051. Applicability of Subchapter

Sec. 121.051.  APPLICABILITY OF SUBCHAPTER.  This subchapter does not apply if the application of this subchapter would result in the escheat of an intestate estate.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter B. Survival Requirement for Intestate Succession and Certain Other Purposes › Section 121.052. Required Period of Survival for Intestate Succession and Certain Other Purposes

Sec. 121.052.  REQUIRED PERIOD OF SURVIVAL FOR INTESTATE SUCCESSION AND CERTAIN OTHER PURPOSES.  A person who does not survive a decedent by 120 hours is considered to have predeceased the decedent for purposes of the homestead allowance, exempt property, and intestate succession, and the decedent's heirs are determined accordingly, except as otherwise provided by this chapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter B. Survival Requirement for Intestate Succession and Certain Other Purposes › Section 121.053. Intestate Succession: Failure to Survive Presumed Under Certain Circumstances

Sec. 121.053.  INTESTATE SUCCESSION:  FAILURE TO SURVIVE PRESUMED UNDER CERTAIN CIRCUMSTANCES.  A person who, if the person survived a decedent by 120 hours, would be the decedent's heir is considered not to have survived the decedent for the required period if:
(1)  the time of death of the decedent or of the person, or the times of death of both, cannot be determined; and
(2)  the person's survival for the required period after the decedent's death cannot be established.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter C. Survival Requirements for Certain Beneficiaries › Section 121.101. Required Period of Survival for Devisee

Sec. 121.101.  REQUIRED PERIOD OF SURVIVAL FOR DEVISEE.  A devisee who does not survive the testator by 120 hours is treated as if the devisee predeceased the testator unless the testator's will contains some language that:
(1)  deals explicitly with simultaneous death or deaths in a common disaster; or
(2)  requires the devisee to survive the testator, or to survive the testator for a stated period, to take under the will.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter C. Survival Requirements for Certain Beneficiaries › Section 121.102. Required Period of Survival for Contingent Beneficiary

Sec. 121.102.  REQUIRED PERIOD OF SURVIVAL FOR CONTINGENT BENEFICIARY.  (a)  If property is disposed of in a manner that conditions the right of a beneficiary to succeed to an interest in the property on the beneficiary surviving another person, the beneficiary is considered not to have survived the other person unless the beneficiary survives the person by 120 hours, except as provided by Subsection (b).
(b)  If an interest in property is given alternatively to one of two or more beneficiaries, with the right of each beneficiary to take being dependent on that beneficiary surviving the other beneficiary or beneficiaries, and all of the beneficiaries die within a period of less than 120 hours, the property shall be divided into as many equal portions as there are beneficiaries.  The portions shall be distributed respectively to those who would have taken if each beneficiary had survived.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter D. Distribution of Certain Property on Person's Failure to Survive for Required Period › Section 121.151. Distribution of Community Property

Sec. 121.151.  DISTRIBUTION OF COMMUNITY PROPERTY.  (a)  This section applies to community property, including the proceeds of life or accident insurance that are community property and become payable to the estate of either the husband or wife.
(b)  If a husband and wife die leaving community property but neither survives the other by 120 hours, one-half of all community property shall be distributed as if the husband had survived, and the other one-half shall be distributed as if the wife had survived.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter D. Distribution of Certain Property on Person's Failure to Survive for Required Period › Section 121.152. Distribution of Property Owned by Joint Owners

Sec. 121.152.  DISTRIBUTION OF PROPERTY OWNED BY JOINT OWNERS.  If property, including community property with a right of survivorship, is owned so that one of two joint owners is entitled to the whole of the property on the death of the other, but neither survives the other by 120 hours, one-half of the property shall be distributed as if one joint owner had survived, and the other one-half shall be distributed as if the other joint owner had survived.  If there are more than two joint owners and all of the joint owners die within a period of less than 120 hours, the property shall be divided into as many equal portions as there are joint owners and the portions shall be distributed respectively to those who would have taken if each joint owner survived.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 121 - Survival Requirements › Subchapter D. Distribution of Certain Property on Person's Failure to Survive for Required Period › Section 121.153. Distribution of Certain Insurance Proceeds

Sec. 121.153.  DISTRIBUTION OF CERTAIN INSURANCE PROCEEDS.  (a)  If the insured under a life or accident insurance policy and a beneficiary of the proceeds of that policy die within a period of less than 120 hours, the insured is considered to have survived the beneficiary for the purpose of determining the rights under the policy of the beneficiary or beneficiaries as such.
(b)  This section does not prevent the applicability of Section 121.151 to proceeds of life or accident insurance that are community property.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter A. Disclaimer of Interest or Power › Section 122.001. Definitions

Sec. 122.001.  DEFINITIONS.  In this subchapter:
(1)  "Beneficiary" includes a person who would have been entitled, if the person had not made a disclaimer, to receive property as a result of the death of another person:
(A)  by inheritance;
(B)  under a will;
(C)  by an agreement between spouses for community property with a right of survivorship;
(D)  by a joint tenancy with a right of survivorship;
(E)  by a survivorship agreement, account, or interest in which the interest of the decedent passes to a surviving beneficiary;
(F)  by an insurance, annuity, endowment, employment, deferred compensation, or other contract or arrangement;
(G)  under a pension, profit sharing, thrift, stock bonus, life insurance, survivor income, incentive, or other plan or program providing retirement, welfare, or fringe benefits with respect to an employee or a self-employed individual;
(H)  by a transfer on death deed; or
(I)  by a beneficiary designation as defined by Section 115.001.
(2)  "Disclaim" and "disclaimer" have the meanings assigned by Section 240.002, Property Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 3, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 841 (S.B. 462), Sec. 3, eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 586 (S.B. 869), Sec. 2, eff. September 1, 2017.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter A. Disclaimer of Interest or Power › Section 122.002. Disclaimer

Sec. 122.002.  DISCLAIMER.   A person who may be entitled to receive property as a beneficiary may disclaim the person's interest in or power over the property in accordance with Chapter 240, Property Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 3, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter E. Assignment of Interest › Section 122.201. Assignment; When Assignment Ineffective or Limited

Sec. 122.201.  ASSIGNMENT; WHEN ASSIGNMENT INEFFECTIVE OR LIMITED.  (a)  Except as provided by Subsection (b), a person who is entitled to receive property or an interest in property from a decedent under a will, by inheritance, or as a beneficiary under a life insurance contract, and does not disclaim the property under Chapter 240, Property Code, may assign the property or interest in property to any person.
(b)  An assignment of property or an interest in property under Subsection (a) by a child support obligor does not take effect to the extent the assigned property or interest in property could be applied to satisfy a support obligation of the obligor that has been:
(1)  administratively determined as evidence by a certified child support payment record produced by the Title IV-D agency in a Title IV-D case; or
(2)  confirmed and reduced to judgment as provided by Section 157.263, Family Code.
(c)  In this section:
(1)  "Title IV-D agency" has the meaning assigned by Section 101.033, Family Code.
(2)  "Title IV-D case" has the meaning assigned by Section 101.034, Family Code.
(d)  If Subsection (b) applies, the child support obligee to whom child support arrearages are owed may enforce the child support obligation against the obligor as to the assigned property or interest in property by a lien or by any other remedy provided by law.
(e)  Unless the personal representative of a decedent's estate has actual notice of a claim that an assignment of property or an interest in property under Subsection (a) does not take effect under Subsection (b), the personal representative is not liable for transferring property pursuant to such assignment.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 4, eff. September 1, 2015.
Acts 2023, 88th Leg., R.S., Ch. 151 (S.B. 869), Sec. 1, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter E. Assignment of Interest › Section 122.202. Filing of Assignment

Sec. 122.202.  FILING OF ASSIGNMENT.  An assignment may, at the request of the assignor, be delivered or filed as provided for the delivery or filing of a disclaimer under Subchapter C, Chapter 240, Property Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 5, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter E. Assignment of Interest › Section 122.204. Failure to Comply

Sec. 122.204.  FAILURE TO COMPLY.  Failure to comply with Chapter 240, Property Code, does not affect an assignment.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 6, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter E. Assignment of Interest › Section 122.205. Gift

Sec. 122.205.  GIFT.  An assignment under this subchapter is a gift to the assignee and is not a disclaimer under Chapter 240, Property Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 7, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 122 - Disclaimers and Assignments › Subchapter E. Assignment of Interest › Section 122.206. Spendthrift Provision

Sec. 122.206.  SPENDTHRIFT PROVISION.  An assignment of property or interest that would defeat a spendthrift provision imposed in a trust may not be made under this subchapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter A. Effect of Dissolution of Marriage on Will › Section 123.001. Will Provisions Made Before Dissolution of Marriage

Sec. 123.001.  WILL PROVISIONS MADE BEFORE DISSOLUTION OF MARRIAGE.  (a)  In this section:
(1)  "Irrevocable trust" means a trust:
(A)  for which the trust instrument was executed before the dissolution of a testator's marriage; and
(B)  that the testator was not solely empowered by law or by the trust instrument to revoke.
(2)  "Relative" means an individual related to another individual by:
(A)  consanguinity, as determined under Section 573.022, Government Code; or
(B)  affinity, as determined under Section 573.024, Government Code.
(b)  If, after the testator makes a will, the testator's marriage is dissolved by divorce, annulment, or a declaration that the marriage is void, unless the will expressly provides otherwise:
(1)  all provisions in the will, including all fiduciary appointments, shall be read as if the former spouse and each relative of the former spouse who is not a relative of the testator had failed to survive the testator; and
(2)  all provisions in the will disposing of property to an irrevocable trust in which a former spouse or a relative of a former spouse who is not a relative of the testator is a beneficiary or is nominated to serve as trustee or in another fiduciary capacity or that confers a general or special power of appointment on a former spouse or a relative of a former spouse who is not a relative of the testator shall be read to instead dispose of the property to a trust the provisions of which are identical to the irrevocable trust, except any provision in the irrevocable trust:
(A)  conferring a beneficial interest or a general or special power of appointment to the former spouse or a relative of the former spouse who is not a relative of the testator shall be treated as if the former spouse and each relative of the former spouse who is not a relative of the testator had disclaimed the interest granted in the provision; and
(B)  nominating the former spouse or a relative of the former spouse who is not a relative of the testator to serve as trustee or in another fiduciary capacity shall be treated as if the former spouse and each relative of the former spouse who is not a relative of the testator had died immediately before the dissolution of the marriage.
(c)  Subsection (b)(2) does not apply if one of the following provides otherwise:
(1)  a court order; or
(2)  an express provision of a contract relating to the division of the marital estate entered into between the testator and the testator's former spouse before, during, or after the marriage.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 3, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter A. Effect of Dissolution of Marriage on Will › Section 123.002. Treatment of Decedent's Former Spouse

Sec. 123.002.  TREATMENT OF DECEDENT'S FORMER SPOUSE.  A person is not a surviving spouse of a decedent if the person's marriage to the decedent has been dissolved by divorce, annulment, or a declaration that the marriage is void, unless:
(1)  as the result of a subsequent marriage, the person is married to the decedent at the time of death; and
(2)  the subsequent marriage is not declared void under Subchapter C.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers › Section 123.051. Definitions

Sec. 123.051.  DEFINITIONS.  In this subchapter:
(1)  "Disposition or appointment of property" includes a transfer of property to or a provision of another benefit to a beneficiary under a trust instrument.
(2)  "Divorced individual" means an individual whose marriage has been dissolved by divorce, annulment, or a declaration that the marriage is void.
(2-a)  "Relative" means an individual who is related to another individual by consanguinity or affinity, as determined under Sections 573.022 and 573.024, Government Code, respectively.
(3)  "Revocable," with respect to a disposition, appointment, provision, or nomination, means a disposition to, appointment of, provision in favor of, or nomination of an individual's spouse that is contained in a trust instrument executed by the individual before the dissolution of the individual's marriage to the spouse and that the individual was solely empowered by law or by the trust instrument to revoke regardless of whether the individual had the capacity to exercise the power at that time.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.13, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers › Section 123.052. Revocation of Certain Nontestamentary Transfers; Treatment of Former Spouse as Beneficiary Under Certain Policies or Plans

Sec. 123.052.  REVOCATION OF CERTAIN NONTESTAMENTARY TRANSFERS; TREATMENT OF FORMER SPOUSE AS BENEFICIARY UNDER CERTAIN POLICIES OR PLANS.  (a)  The dissolution of the marriage revokes a provision in a trust instrument that was executed by a divorced individual as settlor before the divorced individual's marriage was dissolved and that:
(1)  is a revocable disposition or appointment of property made to the divorced individual's former spouse or any relative of the former spouse who is not a relative of the divorced individual;
(2)  revocably confers a general or special power of appointment on the divorced individual's former spouse or any relative of the former spouse who is not a relative of the divorced individual; or
(3)  revocably nominates the divorced individual's former spouse or any relative of the former spouse who is not a relative of the divorced individual to serve:
(A)  as a personal representative, trustee, conservator, agent, or guardian; or
(B)  in another fiduciary or representative capacity.
(b)  Subsection (a) does not apply if one of the following provides otherwise:
(1)  a court order;
(2)  the express terms of a trust instrument executed by the divorced individual before the individual's marriage was dissolved; or
(3)  an express provision of a contract relating to the division of the marital estate entered into between the divorced individual and the individual's former spouse before, during, or after the marriage.
(c)  Sections 9.301 and 9.302, Family Code, govern the designation of a former spouse as a beneficiary of certain life insurance policies or as a beneficiary under certain retirement benefit plans or other financial plans.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.14, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 4, eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 5, eff. September 1, 2017.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers › Section 123.053. Effect of Revocation

Sec. 123.053.  EFFECT OF REVOCATION.  (a)  An interest granted in a provision of a trust instrument that is revoked under Section 123.052(a)(1) or (2) passes as if the former spouse of the divorced individual who executed the trust instrument and each relative of the former spouse who is not a relative of the divorced individual disclaimed the interest granted in the provision.
(b)  An interest granted in a provision of a trust instrument that is revoked under Section 123.052(a)(3) passes as if the former spouse and each relative of the former spouse who is not a relative of the divorced individual died immediately before the dissolution of the marriage.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.15, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers › Section 123.054. Liability of Certain Purchasers or Recipients of Certain Payments, Benefits, or Property

Sec. 123.054.  LIABILITY OF CERTAIN PURCHASERS OR RECIPIENTS OF CERTAIN PAYMENTS, BENEFITS, OR PROPERTY.  A bona fide purchaser of property from a divorced individual's former spouse or any relative of the former spouse who is not a relative of the divorced individual or a person who receives from the former spouse or any relative of the former spouse who is not a relative of the divorced individual a payment, benefit, or property in partial or full satisfaction of an enforceable obligation:
(1)  is not required by this subchapter to return the payment, benefit, or property; and
(2)  is not liable under this subchapter for the amount of the payment or the value of the property or benefit.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.16, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers › Section 123.055. Liability of Former Spouse for Certain Payments, Benefits, or Property

Sec. 123.055.  LIABILITY OF FORMER SPOUSE FOR CERTAIN PAYMENTS, BENEFITS, OR PROPERTY.  A divorced individual's former spouse or any relative of the former spouse who is not a relative of the divorced individual who, not for value, receives a payment, benefit, or property to which the former spouse or the relative of the former spouse who is not a relative of the divorced individual is not entitled as a result of Sections 123.052(a) and (b):
(1)  shall return the payment, benefit, or property to the person who is entitled to the payment, benefit, or property under this subchapter; or
(2)  is personally liable to the person described by Subdivision (1) for the amount of the payment or the value of the benefit or property received, as applicable.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1338 (S.B. 1198), Sec. 2.17, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers › Section 123.056. Certain Trusts With Divorced Individuals as Joint Settlors

Sec. 123.056.  CERTAIN TRUSTS WITH DIVORCED INDIVIDUALS AS JOINT SETTLORS.  (a)  This section applies only to a trust created under a trust instrument that:
(1)  was executed by two married individuals as settlors whose marriage to each other is subsequently dissolved; and
(2)  includes a provision described by Section 123.052(a).
(b)  On the death of one of the divorced individuals who is a settlor of a trust to which this section applies, the trustee shall divide the trust into two trusts, each of which shall be composed of the property attributable to the contributions of only one of the divorced individuals.
(c)  An action authorized in a trust instrument described by Subsection (a) that requires the actions of both divorced individuals may be taken with respect to a trust established in accordance with Subsection (b) from the surviving divorced individual's contributions solely by that divorced individual.
(d)  The provisions of this subchapter apply independently to each trust established in accordance with Subsection (b) as if the divorced individual from whose contributions the trust was established had been the only settlor to execute the trust instrument described by Subsection (a).
(e)  This section does not apply if one of the following provides otherwise:
(1)  a court order;
(2)  the express terms of a trust instrument executed by the two divorced individuals before their marriage was dissolved; or
(3)  an express provision of a contract relating to the division of the marital estate entered into between the two divorced individuals before, during, or after their marriage.
Added by Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 6, eff. September 1, 2017.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter C. Certain Marriages Voidable After Death › Section 123.101. Proceeding to Void Marriage Based on Mental Capacity Pending at Time of Death

Sec. 123.101.  PROCEEDING TO VOID MARRIAGE BASED ON MENTAL CAPACITY PENDING AT TIME OF DEATH.  (a)  If a proceeding under Chapter 6, Family Code, to declare a marriage void based on the lack of mental capacity of one of the parties to the marriage is pending on the date of death of one of those parties, or if a guardianship proceeding in which a court is requested under Chapter 6, Family Code, to declare a ward's or proposed ward's marriage void based on the lack of mental capacity of the ward or proposed ward is pending on the date of the ward's or proposed ward's death, the court may make the determination and declare the marriage void after the decedent's death.
(b)  In making a determination described by Subsection (a), the court shall apply the standards for an annulment prescribed by Section 6.108(a), Family Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter C. Certain Marriages Voidable After Death › Section 123.102. Application to Void Marriage After Death

Sec. 123.102.  APPLICATION TO VOID MARRIAGE AFTER DEATH.  (a)  Subject to Subsection (c), if a proceeding described by Section 123.101(a) is not pending on the date of a decedent's death, an interested person may file an application with the court requesting that the court void the marriage of the decedent if:
(1)  on the date of the decedent's death, the decedent was married; and
(2)  that marriage commenced not earlier than three years before the date of the decedent's death.
(b)  The notice applicable to a proceeding for a declaratory judgment under Chapter 37, Civil Practice and Remedies Code, applies to a proceeding under Subsection (a).
(c)  An application authorized by Subsection (a) may not be filed after the first anniversary of the date of the decedent's death.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter C. Certain Marriages Voidable After Death › Section 123.103. Action on Application to Void Marriage After Death

Sec. 123.103.  ACTION ON APPLICATION TO VOID MARRIAGE AFTER DEATH.  (a)  Except as provided by Subsection (b), in a proceeding brought under Section 123.102, the court shall declare the decedent's marriage void if the court finds that, on the date the marriage occurred, the decedent did not have the mental capacity to:
(1)  consent to the marriage;  and
(2)  understand the nature of the marriage ceremony, if a ceremony occurred.
(b)  A court that makes a finding described by Subsection (a) may not declare the decedent's marriage void if the court finds that, after the date the marriage occurred, the decedent:
(1)  gained the mental capacity to recognize the marriage relationship;  and
(2)  did recognize the marriage relationship.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 123 - Dissolution of Marriage › Subchapter C. Certain Marriages Voidable After Death › Section 123.104. Effect of Voided Marriage

Sec. 123.104.  EFFECT OF VOIDED MARRIAGE.  If the court declares a decedent's marriage void in a proceeding described by Section 123.101(a) or brought under Section 123.102, the other party to the marriage is not considered the decedent's surviving spouse for purposes of any law of this state.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.001. Definitions

Sec. 124.001.  DEFINITIONS.  In this subchapter:
(1)  "Court" means:
(A)  a court in which proceedings for administration of an estate are pending or have been completed; or
(B)  if no proceedings are pending or have been completed, a court in which venue lies for the administration of an estate.
(2)  "Estate" means the gross estate of a decedent as determined for the purpose of estate taxes.
(3)  "Estate tax" means any estate, inheritance, or death tax levied or assessed on the property of a decedent's estate because of the death of a person and imposed by federal, state, local, or foreign law, including the federal estate tax and the inheritance tax imposed by former Chapter 211, Tax Code, and including interest and penalties imposed in addition to those taxes.  The term does not include a tax imposed under Section 2601 or 2701(d)(1)(A), Internal Revenue Code of 1986 (26 U.S.C. Section 2601 or 2701(d)).
(4)  "Person" includes a trust, natural person, partnership, association, joint stock company, corporation, government, political subdivision, or governmental agency.
(5)  "Person interested in the estate" means a person, or a fiduciary on behalf of that person, who is entitled to receive or who has received, from a decedent or because of the death of the decedent, property included in the decedent's estate for purposes of the estate tax.  The term does not include a creditor of the decedent or of the decedent's estate.
(6)  "Representative" means the representative, executor, or administrator of an estate, or any other person who is required to pay estate taxes assessed against the estate.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1161 (S.B. 752), Sec. 2, eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 8, eff. September 1, 2017.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.002. References to Internal Revenue Code

Sec. 124.002.  REFERENCES TO INTERNAL REVENUE CODE.  A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question.  The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.003. Apportionment Directed by Federal Law

Sec. 124.003.  APPORTIONMENT DIRECTED BY FEDERAL LAW.  If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.004. Effect of Disclaimers

Sec. 124.004.  EFFECT OF DISCLAIMERS.  This subchapter shall be applied after giving effect to any disclaimers made in accordance with Chapter 240, Property Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 8, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.005. General Apportionment of Estate Tax; Exceptions

Sec. 124.005.  GENERAL APPORTIONMENT OF ESTATE TAX; EXCEPTIONS.  (a)  A representative shall charge each person interested in the estate a portion of the total estate tax assessed against the estate.   The portion charged to each person must represent the same ratio as the taxable value of that person's interest in the estate included in determining the amount of the tax bears to the total taxable value of all the interests of all persons interested in the estate included in determining the amount of the tax.  In apportioning an estate tax under this subsection, the representative shall disregard a portion of the tax that is:
(1)  apportioned under the law imposing the tax;
(2)  otherwise apportioned by federal law; or
(3)  apportioned as otherwise provided by this subchapter.
(b)  Subsection (a)  does not apply to the extent the decedent, in a written inter vivos or testamentary instrument disposing of or creating an interest in property, specifically directs the manner of apportionment of estate tax or grants a discretionary power of apportionment to another person.  A direction for the apportionment or nonapportionment of estate tax is limited to the estate tax on the property passing under the instrument unless the instrument is a will that provides otherwise.
(c)  If directions under Subsection (b) for the apportionment of an estate tax are provided in two or more instruments executed by the same person and the directions in those instruments conflict, the instrument disposing of or creating an interest in the property to be taxed controls.  If directions for the apportionment of estate tax are provided in two or more instruments executed by different persons and the directions in those instruments conflict, the direction of the person in whose estate the property is included controls.
(d)  Subsections (b) and (c) do not:
(1)  grant or enlarge the power of a person to apportion estate tax to property passing under an instrument created by another person in excess of the estate tax attributable to the property; or
(2)  apply to the extent federal law directs a different manner of apportionment.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.006. Effect of Tax Deductions, Exemptions, or Credits

Sec. 124.006.  EFFECT OF TAX DEDUCTIONS, EXEMPTIONS, OR CREDITS.  (a)  A deduction, exemption, or credit allowed by law in connection with the estate tax inures to a person interested in the estate as provided by this section.
(b)  If the deduction, exemption, or credit is allowed because of the relationship of the person interested in the estate to the decedent, or because of the purpose of the gift, the deduction, exemption, or credit inures to the person having the relationship or receiving the gift, unless that person's interest in the estate is subject to a prior present interest that is not allowable as a deduction.  The estate tax apportionable to the person having the present interest shall be paid from the corpus of the gift or the interest of the person having the relationship.
(c)  A deduction for property of the estate that was previously taxed and a credit for gift taxes or death taxes of a foreign country that were paid by the decedent or the decedent's estate inure proportionally to all persons interested in the estate who are liable for a share of the estate tax.
(d)  A credit for inheritance, succession, or estate taxes, or for similar taxes applicable to property or interests includable in the estate, inures to the persons interested in the estate who are chargeable with payment of a portion of those taxes to the extent that the credit proportionately reduces those taxes.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.007. Exclusion of Certain Property From Apportionment

Sec. 124.007.  EXCLUSION OF CERTAIN PROPERTY FROM APPORTIONMENT.  (a)  To the extent that property passing to or in trust for a surviving spouse or a charitable, public, or similar gift or devise is not an allowable deduction for purposes of the estate tax solely because of an inheritance tax or other death tax imposed on and deductible from the property:
(1)  the property is not included in the computation provided for by Section 124.005; and
(2)  no apportionment is made against the property.
(b)  The exclusion provided by this section does not apply if the result would be to deprive the estate of a deduction otherwise allowable under Section 2053(d), Internal Revenue Code of 1986, for a state death tax on a transfer for a public, charitable, or religious use.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.008. Exclusion of Certain Temporary Interests From Apportionment

Sec. 124.008.  EXCLUSION OF  CERTAIN TEMPORARY INTERESTS FROM APPORTIONMENT.  (a)  Except as provided by Section 124.009(c), the following temporary interests are not subject to apportionment:
(1)  an interest in income;
(2)  an estate for years or for life; or
(3)  another temporary interest in any property or fund.
(b)  The estate tax apportionable to a temporary interest described by Subsection (a) and the remainder, if any, is chargeable against the corpus of the property or the funds that are subject to the temporary interest and remainder.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.009. Qualified Real Property

Sec. 124.009.  QUALIFIED REAL PROPERTY.  (a)  In this section, "qualified real property" has the meaning assigned by Section 2032A, Internal Revenue Code of 1986 (26 U.S.C. Section 2032A).
(b)  If an election is made under Section 2032A, Internal Revenue Code of 1986 (26 U.S.C. Section 2032A), the representative shall apportion estate taxes according to the amount of federal estate tax that would be payable if the election were not made.  The representative shall apply the amount of the reduction of the estate tax resulting from the election to reduce the amount of the estate tax allocated based on the value of the qualified real property that is the subject of the election.  If the amount of that reduction is greater than the amount of the taxes allocated based on the value of the qualified real property, the representative shall:
(1)  apply the excess amount to the portion of the taxes allocated for all other property; and
(2)  apportion the amount described by Subdivision (1) under Section 124.005(a).
(c)  If additional federal estate tax is imposed under Section 2032A(c), Internal Revenue Code of 1986 (26 U.S.C. Section 2032A), because of an early disposition or cessation of a qualified use, the additional tax shall be equitably apportioned among the persons who have an interest in the portion of the qualified real property to which the additional tax is attributable in proportion to their interests.  The additional tax is a charge against that qualified real property.  If the qualified real property is split between one or more life or term interests and remainder interests, the additional tax shall be apportioned to each person whose action or cessation of use caused the imposition of additional tax, unless all persons with an interest in the qualified real property agree in writing to dispose of the property, in which case the additional tax shall be apportioned among the remainder interests.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.010. Effect of Extension or Deficiency in Payment of Estate Taxes; Liability of Representative

Sec. 124.010.  EFFECT OF EXTENSION OR DEFICIENCY IN PAYMENT OF ESTATE TAXES; LIABILITY OF REPRESENTATIVE.  (a)  If the date for the payment of any portion of an estate tax is extended:
(1)  the amount of the extended tax shall be apportioned to the persons who receive the specific property that gives rise to the extension; and
(2)  those persons are entitled to the benefits and shall bear the burdens of the extension.
(b)  Except as provided by Subsection (c), interest on an extension of estate tax and interest and penalties on a deficiency shall be apportioned equitably to reflect the benefits and burdens of the extension or deficiency and of any tax deduction associated with the interest and penalties.
(c)  A representative shall be charged with the amount of any penalty or interest that is assessed due to delay caused by the representative's negligence.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.