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If the value of the estate exceeds the “small
estate” rules, then the estate is subject to
probate proceedings. These proceedings
involve a judicially supervised gathering and
disposition of assets.

A will does not avoid probate; rather it
guarantees that you will have your estate
probated in some fashion. The costs associated
with administering a will through probate
include attorney fees, the cost of the time
expended by the personal representative of the
estate, or executor, and filing fees applicable to
the court and various experts as it relates to
valuing property for disposition.

Probate is concluded when:

 All the debts are paid;
 Estate taxes are paid; Minnesota estate

taxes apply if the estate exceeds $2.1
million in 2018 (likely to increase to $2.4
million) and is scheduled to increast to
$3 million by 2020, all of which can be
doubled if married with a credit shelter
trust is implemented. Estimate tax rate
beyond the exemption is roughly 15% of
the excess; Federal estate taxes will

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