Estates in Missouri

Overview

The rules governing decedent's estates in Missouri are similar to those of most other states. Title is considered to pass immediately upon the death of a decedent when there is no Will. The intestacy rules are similar to those of most other states. There is an estate tax, but no inheritance tax. One unusual aspect of the law is that a Will cannot be submitted for probate if more than a year has passed since the death of the decedent. In addition, unsecured creditors have only 6 months from the date of publication of letters to file claims against the estate and only one year from the date of the death of the decedent if no letters are ever issued.

Sources

Secondary Source: Jackson County Probate Procedure Manual

Searching

• Filings related to estates are found in the county Probate Court.

Examination

Standard Requirements

Raise the following requirements on the Commitment depending on what is found in the Examination:

• Proof of Death of X.
• Proof that all state and federal death taxes have been paid in Estate of X.
• Proof that all creditors have been paid in the Estate of X.
• Copy of Will filed for probate for the Estate of X to be produced and examined; possible additional requirements to be added.
• Proof that letters have been issued to a personal representative in the Estate of X and that such letters have not been revoked.
• Certified copy of a decree of distribution.

Standard Exceptions

Matters involving Estates in Missouri are generally not excepted from coverage. Usually, any outstanding issues must be resolved prior to closing.

Underwriting

The best way to deal with most requirements in an estate regarding any outstanding taxes and debts is to get a letter from any attorney representing the estate that states that the estate is solvent and that all creditors and taxes have been paid or will be paid along with any written confirmation of payment from the estate file itself. If that cannot be obtained, then in the case of a sale, it is typically best to wait until all of the matters raised in examination have been dealt with and all creditor deadlines have passed. In the case of a refinance, an indemnity agreement can be entered into with the Company as a last resort.

Specific Topics

Affidavits of Heirs

Missouri does not allow the use of Affidavits of Heirs outside of formal estate administration for the purposes of passing real property. Small estates can be handled through a summary proceeding that uses affidavits, but only in the context of a formally open estate. See Small Estates below.

"Heirship affidavits are not uncommon in MO. The keys are that the decedent has to be dead for at least 1 year and there can be no estate or will admitted to probate within that year. (Time period for claims to be made and time period to administer an estate/present a will.) All the heirs at law have to sign the affidavit. Otherwise they have to use a small estate affidavit or full administration."

Ancillary Proceedings

Ancillary proceedings are required to be filed with the probate court when dealing with property of a non-resident decedent.

Conveyances

If there is no Will, then the beneficiaries of the Estate automatically take title to the property. Any conveyance out of the Estate must be executed by all of the individual beneficiaries of the Estate.

If there is a Will, then any conveyance out of the Estate must be made by the Administrator on behalf of the Estate. This includes situations where there is a specific devise of property in the Will. They conveyance must still come from the Administrator of the Estate to the specific devisee. An Independent Administrator can convey on behalf of the Estate without Court approval, while a Supervised Administrator requires Court approval.

Creditor Claims

Liabilities for claims against the estate and state inheritance tax are transferred to the proceeds of the sale of property. Secured claims such as deeds of trust and other liens on the property, such as judgment liens, must be satisfied. Unsecured claims not filed within six months after the first published notice of letters of testamentary are barred. If no administration is had, claims are barred one year from the date of the death of the decedent.

Death Certificates

Death Certificates are not typically recorded, but are available through the state's Vital Records Department. Some recorders offer to obtain certified copies of these in their pricing lists.

Death Taxes

Missouri has an estate tax, which is set forth in Chapter 145 of Missouri Revised Statutes. A tax is imposed on the transfer of every decedent's estate. The tax is defined as the maximum credit for state death taxes allowable to the estate of the decedent against the federal estate tax by Section 2011 or any other provision of the laws of the United States.

Liens for state estate taxes pass to the proceeds of the sale of property out of the estate. The liens are good for 10 years against beneficiaries if judgment is obtained.

Missouri does not have an inheritance tax.

Intestacy

If no Will is ever probated, heirs are immediately vested with title upon the death of the decedent. Title is not vested in the Estate or any personal representative. Therefore any deed out of an intestate estate must include the beneficiaries signing off in their individual capacity.

A surviving spouse takes the entire estate if there are no children. If there are children, the spouse takes half, and the children take half per stirpes. If there is no surviving spouse, the children take per stirpes. If there is no surviving spouse or children, then parents, brothers and sisters share per stirpes. Grandparents, uncles, aunts and their descendants are next in order followed by kindred of the deceased spouse. If none of those persons exist, the property escheats to the state.

With respect to intestate succession, a surviving spouse takes all property if there are no children or no surviving parent of the deceased. If there are parents or children, the surviving spouse takes the first $20,000 in value of the estate and one half of the balance of the estate. There is no waiver provision for this statutory right.

Personal Representatives

The personal representative of an estate in Missouri is called an Administrator. This is irrespective of whether the decedent died testate or intestate. Administrators are either independent, which is typically specified in the Will, or supervised by the Court when there is no Will or the Will does not authorize the Administrator to act independently. In some cases, there may also be an Administrator ad litem or an Administrator pendente lite appointed by the court when some type of emergency action is needed such as preserving assets of the estate.

Probate

Probate of a Will is barred unless presented for probate within six (6) months from the date of the first publication of notice granting letters testamentary or of administration or within thirty (30) days from the commencement of an action to contest the validity of a Will, whichever is later. No Will can be admitted to probate and no administration granted unless application is made to the court within one (1) year from the date of the death of the decedent.

Slayer's Act

Missouri does not have a statute governing situations where a beneficiary is barred from inheritance for deliberately murdering a decedent. It does, however, have a common law rule equivalent of such a statute. [1]

• Barnett v. Couey, 224 Mo. App. 913, 27 S.W.2d 757 (1930).
• Grose v. Holland, 357 Mo. 874, 211 S.W.2d 464 (1948).

Small Estates

Missouri has a procedure for small estate administration that uses an Affidavit of Administration of Small Estate for passing real or personal property when an estate's total value is under $40,000. MO Rev Stat § 473.097.

• [2]
• [3]
• Form: [4]

Wills

Recording a Will is not commonly used in Missouri to update the vesting in title except when done in conjunction with an Affidavit of Heirs. See above.

Cross-References

• Missouri
  • Liens in Missouri
  • Tenancies in Missouri
• Estates