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Off-site Decedent Links, User Submitted

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Thu May 14

• NamUs - National Missing and Unidentified Persons System

Mon Dec 22

• Beneficiary Planner

Sun Aug 10

• UDRS - Unidentified Decedent Reporting System

Sun Jun 1

• Brochure Details

Wed May 28

• Opening an Account for a Deceased Person: Question: When a person with a revocable trust in his/her name dies, and another person is trustee, can that person open a CD in the deceased person's trust without having an EIN? Answer: No. The revocable trust became irrevocable on the death of the grantor/truste e. It clearly is a separate entity with a separate identity from all perspectives, including that of the IRS. Short version: The trust must have an EIN.

Thu May 22

• Establishment of Account of Decedent's Estate (May 26, 1992) NCUA LOL 92-0434: You inquired about the requirements for establishment by a decedent' s estate of an account in a credit union. Spe- cifically, you asked which of the following individuals must be a credit union member in order for the estate to establish an account: the decedent, the executor, and/or the heirs. You describe three fact situations and ask our opinion on each. It has been the NCUA Board's position that, for an estate account, the condi- tions are analogous to the establishment of an irrevocable trust account. When shares are issued in an irrevocable trust, the settlor or the beneficiary must be a member of the credit union. By analogy, in order to establish an estate account, either the decedent (analogous to the settlor) or the beneficiary (or all the beneficiaries if more than one) must be a member of the credit union. The membership of the executor or administrator is irrelevant to establish- ing an estate account.

Tue Mar 25

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Wed Aug 22

• New York City Surrogate's Court

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