Opinion ID: 900890
Heading Depth: 1
Heading Rank: 8

Heading: Uniform Probate Code

Text: [ś 27.] Henry died in 1999. The UPC was adopted in 1995 and provides that it applies to the estate of all decedents dying after July 1, 1995, SDCL 29A-8-101(b)(1), and to instruments executed by decedents dying after July 1, 1995, without regard to when the instrument was executed. SDCL 29A-8-101(b)(2). Therefore, the UPC governs Henry's will even though the will was executed on June 2, 1986. [ś 28.] The UPC treatment of federal estate taxes bolsters the conclusion that federal estate taxes are not debts of the testator. SDCL 29A-3-916(a)(5) defines taxes as federal estate taxes and state inheritance taxes. Nowhere in the UPC are federal estate taxes defined as debts of the testator. Moreover, SDCL 29A-3-805 refers to [d]ebts and taxes separately. Therefore, the UPC considers each to be a separate category. Finally, SDCL 29A-1-201(7) defines creditor's claims and federal estate taxes are specifically excluded.