Archive for March, 2011

Car Detailing Kent

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Cash Car Buyer | Cash for Cars Buyer in Kent

I want to sell my car for cash, I need someone to buy my car, I want a cash car buyer.

Trying to sell your car privately can be stressful, time consuming and can prove to be costly at the best of times, add in the current economic climate and it can be very difficult to find a genuine private buyer.

Another option would be to sell to an online car buyer.

By typing into a search engine, phrases such as “I want to sell my car”, “cash car buyer”, “best cash car buyer”, “car buyer in Kent” or “buy my car” will result in many companies offering to buy your car.

How do you choose which company to use?

You may be able to reduce the choice by requesting a local car buyer by adding your town name to the search engine and then further still by looking at the sites to see which best suit your requirements.

But why choose our site from the many listed?

At Kent Car Buyer, we offer a different approach.

We are car buying specialists.

We are a small independently run company and we offer a tailor made service to your requirements, we will base our FREE quote on the information that you provide us about your specific car – not a computer generated “safe” quote. We, as a small company, do not have the large overheads associated with larger companies, so we can, therefore be very competitive with the quotes we offer.

We will arrange to collect your car again for FREE at a time and place to suit you, and will endeavour at all times to provide you with a professional, friendly and reliable service.

There are many reasons you may wish to sell your car, a change in circumstances – a new job with a company car, a move overseas, a new baby.

Whatever the reason we can offer an easy, hassle free way to sell your car.

We will consider any make, model, or age from between £200 – £20,000 and cover the whole of Kent.

We have up to the minute databases, hundreds of trade contacts, and many years of experience in the motor trade and will always do our best to provide you with the best service.

So, if you choose Kent Car Buyer, you can be assured of a friendly, professional, bespoke service, tailor made to your requirements.
Why not give us a call now for your Free quote and take your first step to selling your car.

Andy and Karen (the owners of Kent Car Buyer) are always looking at ways to improve the service we offer, so any suggestions or comments are welcome.

About the Author

Angela Rogers, Marketer for Kent Car Buyer, http://kentcarbuyer.co.uk

Show car polish – Rockabilly Kent – Meguiars

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Car Detailing Prices

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Car Detailing Cartoon

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Funny Cartoons Add Fun To Your Life

Funny Cartoons can bring a smile to even the worst day. You know the kind of day I mean! One of those days where you have to change your shirt three times before you get out the door. Once because of a milk accident, one unfortunate painting disaster, and one very close encounter with “digger” the dog. You’ve lost your umbrella and you get a soaker on the way to the car and your lunch is still sitting on the kitchen counter.

A funny cartoon in your email box, or left on your desk by a well-meaning friend can brighten even the cloudiest day. After all, disasters in animation are much funnier than real life.

Funny Cartoons Can Turn That Frown Upside Down!
Have you ever giggled out loud at Charlie Brown falling on his face one more time? Or chuckled at the latest shenanigans of Calvin and Hobbes? I know that I find it much funnier when Ziggy is having a bad day, then when I am.

Funny cartoons are great because they can be enjoyed by the whole family. No matter what your age there is a cartoon that will tickle your funny bone. They are easy to share and can cause a chain reaction of humor. Some of the funniest moments in life are depicted by our favorite cartoon characters.

“Did He Just Say That?”
Funny Cartoons are also great because they can get away with saying things that we wouldn’t. It isn’t nearly as funny when your three year old asks the lady on the bus why she has a beard or the overweight man when his baby is due but when one of the family circle kids asks you can certainly find the humor in it.

In cartoons, aliens from outer space can find the humor in humans following dogs around picking up their poop and still thinking that humans are the superior species. Cats can take revenge on dogs, mice have a fighting chance, and nerds of the world prevail. Bullies always get what’s coming to them and the underdog wins.

Pets develop voices and jobs and anything your mind can imagine can be made funny in cartoons. What is your cat thinking while lying on the end of your bed? What would the furniture do if it came to life when you were gone for the day? It doesn’t matter what strikes you funny, there are cartoons that will make you laugh, guffaw, and slap your knee.

Whether you are in a silly mood or having a grumpy day funny cartoons are a great way to add a laugh and bring some more happiness into your life. Laughter is contagious and so is the humor found at Family Fun Cartoons.

So make sure to bookmark the site to get your daily dose of hilarity and don’t forget to send the link to all your friends, after all it’s not an inside joke! Bring a smile to the face of everyone you know and tell them where to go!

http://www.FamilyFunCartoons.com is your one stop site to find laughs for the entire family. Whether you are four or a hundred and four, laughter is still the best medicine and Funny Cartoons is the prescription.

About the Author

artist and webmaster for my personal website family fun cartoons. A site primarily to entertain and teach young families how to do things together and have fun doing it.

Drawing Vehicles : How to Draw Dale Earnhardt’s Car

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Car Detailing Forum Australia

Old Spice | The Man Your Man Could Smell Like

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Free Car Detailing Checklist

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Roulette Sniper paid for my New Lexus

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Car Detailing Ri

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Faxless Payday Loans Michigan

In pay-day loans industry faxless pay-day loans is common and popular.  It’s been the fast-growing loan business both for the virtual and physical world.  Many of those lending firms are now offering a fax free cash advance to all its clients across the land.  A rise in the corporation’s revenues is clear despite the truth that only 36 states authorized its legality and many states still prohibits its existence. 

Many pay day clients preferred Michigan fax less cash advance for the obvious reason that they needed to avoid the process of submitting documents thru faxing.  This type of loan entails a fax free process.  Most fast cash firms remove the faxing of documents in their set of wants to sign up for online instant money.  Anyone who is eligible enough to apply is welcome by lender agency.  What’s more engaging is that you can apply for faxless payday loans at the comfort of your home or office, a convenient method of borrowing cash.  Consider this option to help your urgent cash wishes for car repairs, power and water bills and other unexpected costs. 

There are a few payday portals that can help you out with your petty financial quandaries.  Many of these sites are faxless pay day loans that offer the best service known in paycheck advance industry. 

Are you tired of preparing and faxing all documents required when you make an application for loans?  Faxless pay day loans are one of those agencies that provide fast cash and a fax free service.  Their internet site serves you at your best interest and you allow you to borrow money in a few hours that will be deposited right to your account.  The amount you get may alter depending on the power of your paycheck.  You can avail from $ five hundred up to $ one thousand.  You can immediately apply through their web portal.  All you’ve got to do is click on their web form and complete all the needed details and submit it.  You do not have to wait for days for your loan to be processed and licensed.  An email or phonephone call will inform you that your request is authorized.  It’ll only take less than twenty-four hours for the loaned amount to be credited to your account. 

Due to public recognition and positive feedbacks Michigan faxless payday loans have been recognize to be America’s number one and purchaser friendly source of money advance and fax free loan.  The company is known for its trustworthiness, true and fast service.  You can avail of instant money loan without having going thru some paper trail.  So sign up now what are you still waiting for? 

What you simply learned about Michigan Faxless Payday Loans is just the start.  To get the full story and all of the details, check us out at payday Loans.

R & S Auto Repair – Warwick, RI

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Car Detailing Accessories

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Local Car Detailing Shops

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Chrome Rims Will Make Your Car Stand Out From All Others

Remember that old suit that you cannot seem to throw away and how many compliments you received when you got a new pair of shoes for it? Wheels are the same thing for a car and sometimes that old but reliable ride looks a little different when a new set of custom chrome rims are added. One small accessory is sometimes all it takes for the entire perception to be changed.

The need to spend entire days shopping for wheels is something of the past. Today, the Internet provides the perfect shopping center for anyone that is looking for accessories for their car. Instead of taking the whole day to run around and comparison shop, the entire process can be handled in minute’s right from the convenience of home.

Another bright spot to shopping online is the fact that the wheels are often priced much cheaper. Many of the online retailers are either drop shipping or buying in bulk to get pricing that a brick and mortar store will never be able to get. This means that the product can be sold to the consumer cheaper and even when shipping is factored in, the savings are still fairly significant.

It is important to check the size of the wheel to make sure that when the order is placed, the wheel that shows up will indeed fit your car. If you are looking for something other than chrome, that request will more than likely also be able to be accommodated. It is pretty amazing how many different varieties of wheels are available online from a single store compared to live shopping.

Consumers can preview the various styles of rims online. The styles range from simple and sleek to those containing intricate spoke patterns. Some styles will look better on a certain type and size of automobile, so use an online preview application to see what the wheels will look like on the desired car. No matter what style is desired, the chrome will add a level of sophistication to the wheel’s appearance.

In addition to being well suited to cars that are currently manufactured, chrome will look great on a vintage car. Many classic cars feature chrome wheels that give the wheels a deeper look and put them out closer to the fender. Vintage trucks and some classic cruisers featured these wheels when these cars were manufactured. Now any classic car owner can have them at rock-bottom prices.

If you are worried about how long it will take to get an order, put that thought out of your head. All of these online stores have the option to ship quick and many of them will even offer free shipping if the purchase goes over a certain amount. Regardless, the tires will be on your doorstep in no time at all.

You’ll notice that custom chrome rims add shine and style to any automobile. Automobile owners can go online to find these chrome wheels in the perfect style and size. The purchasing process will be smooth and the wheels will arrive at the customer’s doorstep in a timely fashion. Once installed, these wheels will lend a like-new appearance to any car. People will stop and stare, but never know that the consumer got these wheels at a deeply discounted price.

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TIPS FOR GETTING AWAY – AND GETTING ALONG!

Going on holiday can be more stressful than staying at home – and sometimes, it seems, it’s simply not worth it.There’s so much to do – preparation, planning, packing, getting there and getting organised at the destination.What’s more – there’s the cost of the holiday to consider.
Holidays can cost more than money.Many people end up counting the cost on the family, on their relationships and on their own physical and emotional health.Vacations are meant to be good opportunities to wind-down and recharge the batteries, but they don’t always meet our expectations.
The economic uncertainty has forced many people into taking shorter, domestic holidays where budgets are under close scrutiny.This can exacerbate stress levels.
Is there such a thing as the perfect holiday?  Here are some suggestions for avoiding some potential pitfalls to give you the best chance at a holiday that’s remembered for all the right reasons!
* Thorough planning.It’s worth putting the effort in upfront – you’ll reap the dividends later. 
* Align the type of holiday with your needs.If it’s been an extremely stressful year, then perhaps your family holiday should be at a quiet beach resort rather than coping with a jam-packed tour of Europe.Crammed itineraries can push up stress levels.
* Look at various accommodation options.Serviced apartments can be a better option than a hotel, particularly if there are children involved, as they provide the flexibiilty, comfort and space of ‘home’!
* Start a ‘holiday box’ about a week before you’re due to leave.Place a box in a prominent position in the home.When you see something that needs to be taken on holiday, simply put it in the box (eg. Video cameras, phone chargers, maps, directions, tickets etc).  This will help prevent the last-minute rush.
* Spend some time organising your home.  Ask neighbours to collect post, water plants etc. Cancel newspaper subscriptions and ensure all bills are paid up.Leave some prepared dinners in the freezer so you can have quick meals when you return.
* Have copies made of all important documents and keep them in your carry on luggage.By doing this, if you lose your tickets, credit cars, passports etc. get mislaid or stolen, you’ll be able to sort things out far more quickly.
* Go away for as long as you can.It takes time to unwind, and you’re far more likely to destress and recharge during a longer holiday.
* Check your insurance.It’s important to read the small print to ensure all your needs are covered (medical, luggage etc).
* Pack some emergency medical supplies eg. Band aids, antiseptic cream, anti inflammatories and nausea medication.These can be expensive (and difficult) to find in a strange location – especially when you need them afterhours.
* Aim to have a plan B – especially with children.Aim to have a fall-back position.This will help alleviate any tension.
* Hide away a few ‘surprises’.  When young children are involved, it’s an idea to have some small and easy-to-pack distractions eg. crayons and paper, balloons, DVDs etc that can be hauled out when the time is right.
* Be flexible.Always look for the best way of doing things.Think about doing some independent activities to take the pressure off – ie splitting the parents and kids up to do different things.
Holiday tensions often rise because of money issues, says Simon Barker, who owns luxury accommodation Fremantle.”Choosing a serviced apartment over a hotel can be a good value choice for people.They aren’t forced to eat all their meals in restaurants, and can prepare meals and invite guests in their own space and at their own pace.Because of all the extra space, people have more room to move and are therefore likely to be more relaxed and less likely to look for costly outside entertainment.  People should count the benefits of a holiday, not the costs.”

Rum Bar Car Wash Sundays

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Car Detailing Kalamazoo Mi

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Inventory and Appraisal

At the most basic level, the inventory is the list of the assets of the probate estate.  It is a tool with two main purposes.  It gives notice to the interested persons of the items that are part of the estate (and, if not listed, what is not part of the probate estate[1]).   The inventory also provides the probate court with the information necessary to calculate the inventory fee.

Within 91 days of the appointment of the personal representative, the information necessary for the computation of the inventory fee must be submitted to the court.  See MCL 700.3706 and MCR 5.307.

Note that not all inventories must be filed with the court.  In unsupervised administration, it is permissible to submit the inventory for review by the court.  The inventory fee will be determined and the inventory will be returned without filing.  An inventory that has been submitted but not filed must be sent to “all presumptive distributees and to all other interested persons who request it.” MCL 700.3706(2)  The proof of service (PC 564) should be kept and, as appropriate, filed with the court.

The amount of the inventory fee is set forth in MCL 600.871.  The inventory fee must be paid before the final account is filed or one year from the commencement of the estate, whichever occurs first.  Especially with illiquid estates (like where you can’t get the house sold), this timeline can pose a problem.  Wayne County Probate Court is dealing with this problem by having the personal representative sign an Inventory Fee Acknowledgement and Extension to Pay form (WCPC 380).  A number of probate courts throughout the state include inventory fee calculators on their websites.  Simply enter the amount of the inventory and the fee is calculated.

Form PC 577 should be filled out and submitted to the court in order for the personal representative’s obligation to be satisfied.  If you represent the initial personal representative, the inventory includes the value of both real and personal property at the time of the decedent’s death.  Subsequent personal representatives will need to file an inventory as well.  These inventories will be valued as of the date of the subsequent personal representative’s qualification to serve.

Preparation of the inventory may require having appraisals done, contacting investment companies or banks, looking up blue book prices for cars, and/or having the personal representative go through the decedent’s personal belongings and report anything of high value.  The Instructions for Form PC 577 provide list of items that should be submitted to substantiate an asset’s value.

It is important to make sure that all the inventory items are listed with enough detail.  With bank accounts, the account number as well as the address of each financial institution must be listed.  If the value of the property is determined by an appraisal, make sure the appraiser’s name and address is included, as well as a legal description of the real property or a detailed description of any personal property.

The value of stocks for inventory purposes is the average high and low value on the day of death, multiplied by the number of shares.  There are several web sites that can help you find this information.

Real property is included on the inventory list as long as it is not held as joint owners or entireties property.  Make sure that with all real property the commonly known name is listed and that the legal description and tax ID are included.  Even though you should note any encumbrances on the property, you cannot reduce the value on the inventory according to Michigan Court of Appeals decision Estate of Wolfe-Haddad v. Oakland County, 725 NW2d 80 (2006) .  The value of real property for the inventory is determined by either doubling the state equalized value (SEV) value or by an appraisal.  The SEV should be from a recent property tax bill. Though an appraisal is more expensive, with the declining market it can be a lot more accurate.

Personal property generally has little value to the estate.  It should be included on the inventory but the amount attributed to it should be nominal.  Some practitioners do not include the tangible property on the inventory unless it has significant value.  If there is truly something of value in the inventory, it should be appraised.

ACCOUNTING AND TAX CONSIDERATIONS

According to MCL 700.3703(4), the personal representative must give an annual account of all the receipts and disbursements until the estate is fully distributed.  This account must be served on all the interested persons in both supervised and unsupervised estates and must be filed with the court in supervised estates.

In supervised estates, the format of the accounting must comply with the format requirements of MCR 5.310(C)(2)(c).  Because you never know when you’re going to need the account to be approved by the courts, even in an unsupervised estate, it is always good to follow the format rules regardless of the type of estate.  Account of Fiduciary forms (PC 583 or 584) help you comply with these rules.

The top of the Account form identifies the probate court, the number of the account (1st Annual, Final, Interim), the case number and the case caption.  These details should be completed with care.   The account period runs from the date the Letters of Authority were issued and can be for no more than one year per account.

After filling in all the basic information about the estate and the personal representative, you must first enter the beginning balance.  On a first accounting, this will be the inventory amount.  If it is a second or subsequent accounting, the beginning balance will be listed as the assets remaining at the end of the first or immediately previous accounting.

After figuring out the beginning balance, it is necessary to account for any income in the accounting period in Schedule A.  Both the source and the amount received have to be included.  If the name of the source makes it unclear as to what the nature of the income was, it is usually good practice to put a general description.  The income listed in Schedule A does not include any newly found assets. Such discovered assets must be included in an amended inventory.

Next, you must account for all of the expenses during the accounting period in Schedule B.  Expenses include any administrative costs, any creditors that were paid, attorney’s fees that were paid, expenses of the personal representative that were approved and paid, and any distributions to the beneficiaries.  Be sure to include the name of the creditor or individual and the amount that was paid. This section does not include any losses from assets listed in the inventory that were sold off.

Transparency in how the funds were spent is key.  Written support for the disbursements is the best way to get your account accepted by the court and the interested persons.  The court will require a summary of legal, accounting and fiduciary fees.  The bills for these services should include what services were performed, by whom, how much time was expended for each task and the billing rate for each task.

The next section, Schedule C, is where you account for any gains and losses in the sale of assets.  For example, if a stock was liquidated during the accounting period the value at the time of death (from the inventory) and the value that it was liquidated for must be entered.  A total gain or loss for that asset is then calculated.  After all the assets are entered, the net gain or loss is calculated.  If there is a net gain, it is entered in Schedule A.  If it is a net loss, it is entered in Schedule B.  If no assets are sold or need to be accounted for, it is acceptable to use the Short Form, PC 583, rather than the Long Form PC 584.

In Schedule D, all the assets that remain in the estate are accounted for.  For example, if there is a house or car that has not been sold yet, it should be listed.  Also any bank accounts and the value at the time of accounting must be listed.  The description and the value (with the possible exception of bank accounts), should be the inventoried value, not the market value at the time of accounting.  Attorney fees and fiduciary fees incurred during the accounting period, whether paid or not, must also be recorded on the form.  A written description of the time spent and services performed must be attached.  If an attorney is acting as the personal representative it is important for them to separate their time between fiduciary responsibilities and legal services.

It is important for the fiduciary to be aware, from the beginning of the administration, that if he or she wants to be paid for the work performed, the fiduciary must track his or her time in detail.  Also, it is always good to explain to the personal representative that the more organized he or she is with the receipts and accounting, the less attorney fees will be incurred while filling out the accounting forms.  It will save both time and money in the long run if the staff does not have to track down a missing expense or income source or spend time going through shopping bags full of disorganized receipts.

The estate must send a copy of the accounting to each beneficiary if he or she has not received that beneficiary’s full share.  One the share is paid in full, the personal representative is no longer to provide that beneficiary with future accounts. Regardless of whether the estate is supervised or unsupervised, proof of service should be filed with the court.  It may be desirable to have the Probate Court approve the account each year.

Tax Issues

Early in the administration, the personal representative should obtain an Employer Identification Number (EIN) for the estate.  The estate is a separate taxing entity and should therefore have its own EIN.  The decedent’s social security number should no longer be used for tax reporting.  An EIN may be obtained by mail, phone (800.829.4933) or on the web (irs.gov).  If obtained by phone or web, the EIN will be issued immediately.  A Notice Concerning Fiduciary Relationship (IRS Form 56) should also be filed with the IRS.

The personal representative must remember that state and federal income taxes still must be filed for the final year of the decedent’s life.  This can be done on a standard 1040.  Remember, this is only income that was earned by the decedent before his or her death.  A surviving spouse may elect to file this final return as a joint return.  If the personal representative files this final return, the decedent’s death should be made plain on the top of the return.  Be mindful of filing deadlines and if necessary obtain an extension of time to file.

If the estate has gross income of more than $600 in a year or any taxable income the estate must file a fiduciary income tax return.  This return is filed on IRS Form 1041 for the federal return MI-1041 for the state return.

It is important to do an early analysis of the estate to determine the estate tax liability.  If the gross estate is in excess of the then applicable estate tax exemption amount ($2 million for 2008, $3.5 million for 2009, no maximum for 2010 and $1million for 2011), an estate tax return will need to be prepared.  The forms are IRS Form 706 and MI-706.  This return is due nine month’s after decedent’s death.  An extension of time to file is available.

Especially with larger estates, it might be in your best interest and your client’s best interest to hire an outside accountant or at least consult with an accountant to make sure that all the forms are filed correctly and timely.  Do not be afraid to admit when you are over your head.

PROBATE CLOSING FORMS

Before closing the estate it is important to make sure that all the administrative duties have been completed.  All of the creditors and taxes must be paid off or otherwise addressed.  When this is done, do a final accounting using PC 583 or 584, serve it on the beneficiaries of the estate who have not received his or her complete share, and file a Proof of Service with the court.  The process for completing the final account is as described previously.  The “Final” box at the top of the form should be checked.  Unlike prior annual accounts, assuming assets in the estate, the ending balance will be $0.00.

Distribution

The personal representative has authority to make distributions from the estate as partial distributions during the course of the administration and at the conclusion of the administration.  If proceeding in unsupervised administration, court approval of such distribution is not required.

If proceeding in supervised administration, court approval must be sought prior to any distribution.  See MCL 700.3504 and 700.3505.  The personal representative should petition the court for approval of the proposed distribution.  Notice of Hearing (PC 562) and Proof of Service should be sent to all interested persons.  The parties can execute waivers and consents (PC 561) to expedite the process and perhaps obviate the need for a hearing.

Be careful when making partial distributions.  Once the funds flow out of the estate, it may be difficult or impossible to retrieve the funds from a beneficiary if additional costs or expenses are incurred by the estate.  The personal representative does have authority to seek recovery of estate assets improperly distributed to an heir, devisee or creditor.  See MCL 700.3911.  It is the better practice to be cautious in making distributions.

When distributions are contemplated, the personal representative may give the recipients notice of the intended distribution.  Providing written notice of the type and scope of the distribution puts the recipients on notice and if he or she objects to the distribution, such objection must be given in writing to the personal representative within 28 days.  See MCL 700.3908.  If there is disagreement about the distribution proposed, the parties can reach an agreement to alter shares.  See MCL 700.3914

The preferred method for distribution is an “in-kind” distribution.  See MCL 700.3906.  That is, distributing the assets of the estate in the form in which the estate obtained them.  This is true whether the assets are cash, stocks, bonds, vehicles, business interests or real estate.  If the recipients of the estate do not want to receive certain assets owned by the decedent, they will be sold as part of the administration with the proceeds distributed.  In the current economic conditions, inability to sell the real estate may delay the conclusion of administration.  In those circumstances, the beneficiaries sometimes elect in kind distribution of the real estate so that the estate may be closed and the real estate sold outside of the estate.

When distributions are made, it is important that the personal representative receive signed acknowledgement of the receipt of the distribution.  This acknowledgement is most easily obtained using the Receipt of Distributive Share form (PC 588).  This form can be modified to accommodate different kinds of distributions.  It does not need to be limited in use to distributions of tangible property.

Informal Closing

The personal representative’s signature must be notarized.

The interested persons have 28 days to object to the closing of the estate.  After 28 days, a Certificate of Completion (PC 592) may be obtained.  The estate is then complete.

Formal Closing

If the estate administration is a supervised administration, it must close formally.

Formal closing is accomplished by filing Petition for Complete Estate Settlement.  If a will has already been formally adjudicated then PC 593 is used.  PC 594 is used if the decedent died intestate or if the will has not been adjudicated previously with the court.  It is advisable to include a Schedule of Distributions and Payment of Claims (PC 596) and the final account with the Petition.  Once the hearing is set, send these pleadings, a Notice of Hearing and Proof of Service to the interested persons (the devisees of a testate estate, heirs unless there was a previous adjudication of testacy, claimants, and any other persons whose interests are affected by the relief prayed for). An proposed Order for Complete Estate Settlement (PC 595) for the judge should also be submitted with these pleadings.

If the petition requests discharge of the personal representative (which it almost always should), be sure that the inventory, accountings, notice of appointment, notice regarding attorney fees, notice of spousal election and allowance, affidavit of publication to unknown creditors, a statement that all Michigan estate taxes have been paid or that no federal estate tax return was required to be filed for the decedent and any proofs of service are all filed with the court.

If you can obtain Waivers and Consents from all of the interested persons, you may be able to avoid the need for a hearing.

After the hearing, assuming all goes well, the court will enter the Order for Complete Estate Settlement.  Parties have 28 days after entry of the court’s order to file a motion to set aside the order.  Once that time passes, the parties are barred from contesting the matter, the personal representative is discharged and the estate is concluded.

If the estate has not been completely distributed, the personal representative will need to present proof of the distributions and seek an Order of Discharge (PC 597).  Each beneficiary should sign a Receipt of Distributive Share (PC 588) which could be filed with the court.

ANCILLARY ADMINISTRATION

A full probate procedure is not usually necessary for a non-resident who simply held property in Michigan.  The appointed personal representative in decedent’s domicile state, called the foreign personal representative, can usually take care of the matters as long as a local administration is not pending in Michigan.  63 days after the decedent’s death, a person holding property belonging to the decedent can turn the property over to the foreign personal representative and be released of liability.  The foreign personal representative must present proof of the domiciliary personal representative’s appointment and a sworn statement made by or on behalf of the representative stating (1) the date of the nonresident decedent’s death (2) that local administration, or an application or petition for local administration, is not pending in Michigan and (3) that the domiciliary foreign personal representative is entitled to payment or delivery of the property. See MCL 700.4201 and 700.4202.

Notice of Ancillary Administration Filing, PC 619, is used if the foreign personal representative needs to do more than collect money and the decedent’s property.  For example, if the foreign personal representative needs to sell a piece of real property.  This form must be filed with the court and it gives the foreign personal representative the power of a local personal representative without actually opening an estate in Michigan.  These powers are set forth in MCL 700.4203 and include the power to execute deeds and discharge mortgages.  This does not result in local administration or local appointment of the personal representative.  By filing the Notice of Ancillary Administration Filing with a Michigan probate court, the foreign personal representative does submit to the jurisdiction of the Michigan court for estate related matters.

If an application for local administration is entered, the local powers of the foreign personal representative are terminated and a local personal representative is appointed.  The administration in the decedent’s domicile then has no bearing on the Michigan estate administration.

If the estate that you are administering here in Michigan has property located in other states or countries, it will be necessary to seek the assistance of counsel licensed in the other jurisdiction.  There are many attorneys in Michigan who are licensed in multiple jurisdictions.  They may provide a nearby solution to probating property at a distance.

MISCELLANEOUS FORMS

In theory, uniformity of practice suggests that the probate practice should be identical from one part of the state to another.  But as Yogi Berra said, “In theory there is no difference between theory and practice. In practice there is.”  This section is aimed at highlighting some differences of approach across some of the probate courts in our state.

Petition for Approval of Sale of Real Estate

A Petition for Approval of Sale of Real Estate (PC 646) only needs to be filed if court approval is required to dispose of real estate.  For example, if the Letter of Authority gives the personal representative restricted powers, this pleading will most likely have to be filed, served on the interested persons, and a hearing will be held (unless waivers and consents are obtained from all interested persons).  If the personal representative’s powers are unrestricted this step is not necessary.  When filing the pleading, remember to include a tax assessor’s statement with the SEV and a copy of the Purchase Agreement.  Wayne County Probate Court has a slightly different form to be used.

Notice of Continued Administration 

If an estate is unable to be closed within a year of the appointment of the personal representative, a Notice of Continued Administration (PC 587) must be filed within 2 months of the estate’s anniversary.  It also must specify why it is necessary to continue the administration.  For example, assets may still need to be disposed of and distributions made.  This form must be served on all interested persons.  Some courts accept these notices with little difficulty.  Others are much more demanding in the rationale for keeping an administration ongoing.

Information Changes

It is very important for the courts to have current and accurate information about the personal representatives (and the attorneys for that matter).  Wayne County and Oakland County both have specific forms that need to be filled out.  In Wayne County, there is a Change of Address form.  In Oakland County there is a Fiduciary Information Form (PEMH 1018) that must be filled out and can be found on the Oakland County Probate Court’s website (http://www.oakgov.com/probate/form_application/).

Other Wayne County Probate Court Forms

An Affidavit Regarding Whereabouts of Certain Interested Persons (WCPC 23) can be filed with the court if a beneficiary or heir cannot be found.  This is more often used in unrepresented estates, but can also be filed by attorneys.  There is also a Testimony Interested Parties for a Wrongful Death case (PC 09).  It is slightly different than a SCOA Testimony Interested Persons.  It does not need to be filed.  It can be useful to determine parties entitled to take under a wrongful death case.

Other Oakland County Probate Court Forms

A Petition and Order for Discovery Estate Not Exceeding $15,000 is available in Oakland County.  This allows a person with a relationship to the decedent to obtain bank and property records, assuming the estate is less than $15,000.  This form looks similar to a small estate affidavit but it is used to gain information about the decedent’s bank accounts.

There is also a Request for Extension of Time for Compliance (PEMH 1063).  This form can be filed with the court if a Notice of Deficiency has been issued against the fiduciary.  If granted, it allows the fiduciary 28 more days to comply with the notice.

Other Kalamazoo County Probate Court Forms

Kalamazoo County has a separate Notice of Intent to Close that they will send to the personal representative if a continued administration is not filed (PC 589).  After 63 the court will enter an order administratively closing the estate (PC 599).

Be aware that many pleadings that have to be filed with the court require a filing fee.  The fee schedules for Wayne, Oakland, Macomb, and Kalamazoo County are included.

Finally, attached you will find a chart displaying degrees of kinship that can be useful in determining heirship.

[1] Non-probate assets, such as those that are jointly held or beneficiary designated, are not listed on the inventory.  These kind of assets generally pass by operation of law and will not be probated.  Typical examples of jointly held assets include real estate or accounts held by husband and wife.  On the death of the first spouse, the survivor will receive the asset without the need for probate.  Typical examples of beneficiary designated assets include life insurance and 401(k) and IRAs.   On the death of this kind of asset, the named beneficiary will generally receive the asset directly without the need for probate.

About the Author

At Galloway and Collens, PLLC, we offer quality representation and personal attention as we develop unique solutions to legal problems that impact seniors and their families. We help elders and their children make difficult decisions regarding estate planning, probate, nursing home care, financing for long-term care and end-of-life issues. Whether your case requires strong advocacy or reassuring guidance, our goal is to offer thoughtful, personalized attention in a comfortable environment. http://www.gallowaycollens.com

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