(REPRINTED WITH ADOPTED AMENDMENTS)
SECOND REPRINT S.B. 33
Senate Bill No. 33–Committee on Judiciary
Prefiled January 24, 2001
____________
Referred to Committee on Judiciary
SUMMARY—Revises various provisions governing probate. (BDR 12‑853)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: No.
~
EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1 Section 1. Chapter 132 of NRS is hereby amended by adding thereto
1-2 the provisions set forth as sections 2 to 6, inclusive, of this act.
1-3 Sec. 2. As used in this Title, unless the context otherwise requires,
1-4 when the term “writing” or “written” is used in reference to a will, the
1-5 term includes an electronic will.
1-6 Sec. 3. “Electronic record” means a record created, generated or
1-7 stored by electronic means.
1-8 Sec. 4. “Electronic signature” means an electronic sound, symbol or
1-9 process attached to or logically associated with a record and executed or
1-10 adopted by a person with the intent to sign the record.
1-11 Sec. 5. “Electronic will” means a testamentary document that
1-12 complies with the requirements of section 9 of this act.
1-13 Sec. 6. “Record” means information that is inscribed on a tangible
1-14 medium, or that is stored in an electronic medium and is retrievable in
1-15 perceivable form.
1-16 Sec. 7. NRS 132.025 is hereby amended to read as follows:
1-17 132.025 As used in this Title, unless the context otherwise requires,
1-18 the words and terms defined in NRS 132.030 to 132.370, inclusive, and
2-1 sections 3 to 6, inclusive, of this act, have the meanings ascribed to them
2-2 in those sections.
2-3 Sec. 8. NRS 132.070 is hereby amended to read as follows:
2-4 132.070 “Codicil” means an addition to a will that may modify or
2-5 revoke one or more provisions of the will, or add one or more provisions to
2-6 the will, and is signed with the same formalities as a witnessed will,
2-7 electronic will or holographic will.
2-8 Sec. 9. Chapter 133 of NRS is hereby amended by adding thereto a
2-9 new section to read as follows:
2-10 1. An electronic will is a will of a testator that:
2-11 (a) Is written, created and stored in an electronic record;
2-12 (b) Contains the date and the electronic signature of the testator and
2-13 which includes, without limitation, at least one authentication
2-14 characteristic of the testator; and
2-15 (c) Is created and stored in such a manner that:
2-16 (1) Only one authoritative copy exists;
2-17 (2) The authoritative copy is maintained and controlled by the
2-18 testator or a custodian designated by the testator in the electronic will;
2-19 (3) Any attempted alteration of the authoritative copy is readily
2-20 identifiable; and
2-21 (4) Each copy of the authoritative copy is readily identifiable as a
2-22 copy that is not the authoritative copy.
2-23 2. Every person of sound mind over the age of 18 years may, by last
2-24 electronic will, dispose of all of his estate, real and personal, but the
2-25 estate is chargeable with the payment of the testator’s debts.
2-26 3. An electronic will that meets the requirements of this section is
2-27 subject to no other form, and may be made in or out of this state. An
2-28 electronic will is valid and has the same force and effect as if formally
2-29 executed.
2-30 4. An electronic will shall be deemed to be executed in this state if
2-31 the authoritative copy of the electronic will is:
2-32 (a) Transmitted to and maintained by a custodian designated in the
2-33 electronic will at his place of business in this state or at his residence in
2-34 this state; or
2-35 (b) Maintained by the testator at his place of business in this state or
2-36 at his residence in this state.
2-37 5. The provisions of this section do not apply to a trust other than a
2-38 trust contained in an electronic will.
2-39 6. As used in this section:
2-40 (a) “Authentication characteristic” means a characteristic of a certain
2-41 person that is unique to that person and that is capable of measurement
2-42 and recognition in an electronic record as a biological aspect of or
2-43 physical act performed by that person. Such a characteristic may consist
2-44 of a fingerprint, a retinal scan, voice recognition, facial recognition, a
2-45 digitized signature or other authentication using a unique characteristic
2-46 of the person.
2-47 (b) “Authoritative copy” means the original, unique, identifiable and
2-48 unalterable electronic record of an electronic will.
3-1 (c) “Digitized signature” means a graphical image of a handwritten
3-2 signature that is created, generated or stored by electronic means.
3-3 Sec. 10. NRS 133.040 is hereby amended to read as follows:
3-4 133.040 No will executed in this state, except such electronic wills or
3-5 holographic wills as are mentioned in this chapter, is valid unless it is in
3-6 writing and signed by the testator, or by an attending person at the
3-7 testator’s express direction, and attested by at least two competent
3-8 witnesses who subscribe their names to the will in the presence of the
3-9 testator.
3-10 Sec. 11. NRS 133.045 is hereby amended to read as follows:
3-11 133.045 1. Whether or not the provisions relating to electronic wills
3-12 and holographic wills apply, a will may refer to a written statement or list ,
3-13 including, without limitation, a written statement or list contained in an
3-14 electronic record, to dispose of items of tangible personal property not
3-15 otherwise specifically disposed of by the will, other than money, evidences
3-16 of indebtedness, documents of title, securities and property used in a trade
3-17 or business.
3-18 2. To be admissible as evidence of the intended disposition, the
3-19 statement or list must contain:
3-20 (a) The date of its execution.
3-21 (b) A title indicating its purpose.
3-22 (c) A reference to the will to which it relates.
3-23 (d) A reasonably certain description of the items to be disposed of and
3-24 the names of the devisees.
3-25 (e) The testator’s handwritten signature [.] or electronic signature.
3-26 3. The statement or list may be:
3-27 (a) Referred to as a writing to be in existence at the time of the testator’s
3-28 death.
3-29 (b) Prepared before or after the execution of the will.
3-30 (c) Altered by the testator after its preparation.
3-31 (d) A writing which has no significance apart from its effect upon the
3-32 dispositions made by the will.
3-33 Sec. 12. NRS 133.050 is hereby amended to read as follows:
3-34 133.050 1. Any [or all of the attesting witnesses to any] attesting
3-35 witness to a will may sign a declaration under penalty of perjury or an
3-36 affidavit before any person authorized to administer oaths in or out of the
3-37 state, stating such facts as [they] the witness would be required to testify to
3-38 in court to prove the will. The declaration or affidavit must be written on
3-39 the will or, if that is impracticable, on some paper attached thereto. The
3-40 sworn statement of any witness so taken must be accepted by the court as if
3-41 it had been taken before the court.
3-42 2. The affidavit described in subsection 1 may be in substantially [in
3-43 form as follows:] the following form:
3-44 STATE OF NEVADA}
3-45 }ss.
3-46 COUNTY OF }
3-47 (Date)
4-1 Then and there personally appeared ................ and ................., who,
4-2 being duly sworn, depose and say: That they witnessed the execution of the
4-3 foregoing will of the testator, ................; that the testator subscribed the
4-4 will and declared it to be his last will and testament in their presence; that
4-5 they thereafter subscribed the will as witnesses in the presence of the
4-6 testator and in the presence of each other and at the request of the testator;
4-7 and that the testator at the time of the execution of the will appeared to
4-8 them to be of full age and of sound mind and memory.
4-9 Affiant
4-10 Affiant
4-11 Subscribed and sworn to before me this .......
4-12 day of the month of ....... of the year .......
4-13 ................... Notary Public
4-14 3. The declaration described in subsection 1 may be in substantially
4-15 the following form:
4-16 Under penalty of perjury pursuant to the law of the State of Nevada, the
4-17 undersigned, .................... and ...................., declare that the following is
4-18 true of their own knowledge: That they witnessed the execution of the
4-19 foregoing will of the testator, ........................; that the testator subscribed
4-20 the will and declared it to be his last will and testament in their presence;
4-21 that they thereafter subscribed the will as witnesses in the presence of the
4-22 testator and in the presence of each other and at the request of the
4-23 testator; and that the testator at the time of the execution of the will
4-24 appeared to them to be of full age and of sound mind and memory.
4-25 Dated this ......... day of ................, ............
4-26 ........................ Declarant
4-27 ........................ Declarant
4-28 Sec. 13. NRS 133.080 is hereby amended to read as follows:
4-29 133.080 1. If in writing and subscribed by the testator, a last will and
4-30 testament executed outside this state in the manner prescribed by the law,
4-31 either of the state where executed or of the testator’s domicile, shall be
4-32 deemed to be legally executed, and is of the same force and effect as if
4-33 executed in the manner prescribed by the law of this state.
4-34 2. This section must be so interpreted and construed as to effectuate its
4-35 general purpose to make uniform the law of those states which enact it.
4-36 3. As used in this section, “subscribed” includes, without limitation,
4-37 placing an electronic signature on an electronic will.
4-38 Sec. 14. NRS 134.070 is hereby amended to read as follows:
4-39 134.070 If the decedent leaves no issue, surviving spouse, or father or
4-40 mother, and no brother or sister living at the time of death, the estate goes
4-41 to the next of kin in equal degree, except that if there are two or more
4-42 collateral kindred in equal degree, but claiming through different ancestors,
4-43 those who claim through the nearest ancestors are preferred to those who
4-44 claim through ancestors more remote. [If any person dies leaving several
4-45 children, or leaving a child and issue of one or more children, and any such
4-46 surviving child dies under age and not having been married, all the estate
5-1 that came to the deceased child by inheritance from the deceased parent
5-2 descends in equal shares to the other children of the same parent, and to the
5-3 issue of any other children who may have died, by right of representation.]
5-4 Sec. 15. NRS 134.080 is hereby amended to read as follows:
5-5 134.080 1. At the death of a child who is under age , who is without
5-6 issue and who has not been married, all the other children of the parent
5-7 being also dead, if any of the other children left issue, the estate that came
5-8 to the child by inheritance from the parent descends to all the issue of the
5-9 other children of the same parent, and if all the issue are in the same degree
5-10 of kindred to the child , they are entitled to share the estate equally;
5-11 otherwise, they are entitled to take according to the right of representation.
5-12 2. If any person dies leaving several children, or leaving a child and
5-13 issue of one or more children, and any such surviving child dies under
5-14 age, without issue and not having been married, all the estate that came
5-15 to the deceased child by inheritance from the deceased parent descends
5-16 in equal shares to the other children of the same parent, and to the issue
5-17 of any other children of the same parent who may have died, by right of
5-18 representation.
5-19 Sec. 16. Chapter 136 of NRS is hereby amended by adding thereto a
5-20 new section to read as follows:
5-21 An electronic will may be proved by authentication satisfactory to the
5-22 court.
5-23 Sec. 17. NRS 137.140 is hereby amended to read as follows:
5-24 137.140 An appeal from a final order determining the contest of a will
5-25 is governed by the Nevada Rules of Appellate Procedure[.] , and the
5-26 notice of appeal must be filed with the clerk of the district court not later
5-27 than 30 days after the date of service of written notice of entry of a final
5-28 order. A party may make any motion after the determination that is
5-29 provided by the Nevada Rules of Civil Procedure.
5-30 Sec. 18. NRS 139.010 is hereby amended to read as follows:
5-31 139.010 No person is entitled to letters of administration who:
5-32 1. Is under the age of majority;
5-33 2. Has been convicted of a felony;
5-34 3. Upon proof, is adjudged by the court disqualified by reason of
5-35 conflict of interest, drunkenness, improvidence or lack of integrity or
5-36 understanding; or
5-37 4. Is not a resident of the State of Nevada and who does not associate
5-38 as coadministrator a resident of the State of Nevada or which, in the case
5-39 of a banking corporation, is not authorized to do business in this state [or]
5-40 and does not associate as coadministrator a resident of the State of Nevada
5-41 or a banking corporation authorized to do business in this state.
5-42 Sec. 19. NRS 139.040 is hereby amended to read as follows:
5-43 139.040 1. Administration of the intestate estate of a decedent must
5-44 be granted to one or more of the persons mentioned in this section, and
5-45 they are respectively entitled to priority for appointment in the following
5-46 order:
5-47 (a) The surviving spouse.
5-48 (b) The children.
5-49 (c) The father or the mother.
6-1 (d) The brother or the sister.
6-2 (e) The grandchildren.
6-3 (f) Any other of the kindred entitled to share in the distribution of the
6-4 estate.
6-5 (g) [Creditors who have become such during the lifetime of the
6-6 decedent.
6-7 (h)]The public administrator.
6-8 (h) Creditors who have become such during the lifetime of the
6-9 decedent.
6-10 (i) Any of the kindred not above enumerated, within the fourth degree
6-11 of consanguinity.
6-12 (j) Any person or persons legally qualified.
6-13 2. A person in each of the foregoing classes is entitled:
6-14 (a) To appointment, if [he is a] the person is:
6-15 (1) A resident of the State of Nevada or [is a] associates as
6-16 coadministrator a resident of the State of Nevada; or
6-17 (2) A banking corporation which is authorized to do business in this
6-18 state or which associates as coadministrator a resident of the State of
6-19 Nevada or a banking corporation authorized to do business in this state.
6-20 (b) To nominate a resident of the State of Nevada or a qualified banking
6-21 corporation for appointment, whether or not the nominator is a resident of
6-22 the State of Nevada or a qualified banking corporation. The nominee has
6-23 the same priority as the nominator. That priority is independent of the
6-24 residence or corporate qualification of the nominator.
6-25 3. If any heir who is otherwise entitled to appointment is a minor or
6-26 an incompetent person for whom a guardian has been appointed, the
6-27 court may appoint the guardian of the minor or incompetent person as
6-28 administrator.
6-29 Sec. 20. NRS 143.037 is hereby amended to read as follows:
6-30 143.037 1. Except as otherwise provided in this section, a personal
6-31 representative shall close an estate within 18 months after appointment.
6-32 2. If a claim against the estate is in litigation or in summary
6-33 determination pursuant to subsection [4] 5 of NRS 145.060 or subsection 2
6-34 of NRS 147.130 or the amount of federal estate tax has not been
6-35 determined, the court, upon petition of a devisee, creditor or heir, shall
6-36 order that:
6-37 (a) A certain amount of money, or certain other assets, be retained by
6-38 the personal representative to:
6-39 (1) Satisfy the claim or tax; and
6-40 (2) Pay any fees or costs related to the claim or tax, including fees for
6-41 appraisals, attorney’s fees and court costs; and
6-42 (b) The remainder of the estate be distributed.
6-43 3. If a contest of the will or a proceeding to determine heirship is
6-44 pending, the court which appointed the personal representative:
6-45 (a) Shall order that a certain amount of money, or certain other assets,
6-46 be retained and the remainder of the estate distributed; or
6-47 (b) May, for good cause shown, order that the entire distributable estate
6-48 be retained pending disposition of the contest or proceeding.
7-1 Sec. 21. NRS 143.170 is hereby amended to read as follows:
7-2 143.170 [A] Unless approved in advance by a court after application,
7-3 notice and a hearing on the matter, a personal representative shall not
7-4 directly or indirectly purchase any property of the estate represented by the
7-5 personal representative.
7-6 Sec. 22. NRS 145.010 is hereby amended to read as follows:
7-7 145.010 The provisions of this chapter [shall] apply only to estates of
7-8 which summary administration [shall be] is ordered. Upon the granting of
7-9 summary administration, all regular proceedings and further notices
7-10 required by this Title are waived, except for the notices required by NRS
7-11 144.010, 145.060, 145.070 and 145.075.
7-12 Sec. 23. NRS 145.060 is hereby amended to read as follows:
7-13 145.060 1. A personal representative shall publish and mail notice
7-14 to creditors in the manner provided in NRS 155.020.
7-15 2. Creditors of the estate must file their claims, due or to become due,
7-16 with the clerk, within 60 days after the mailing to the creditors for those
7-17 required to be mailed, or 60 days after the first publication of the notice to
7-18 creditors pursuant to NRS 155.020, and within 10 days thereafter the
7-19 personal representative shall allow or reject the claims filed.
7-20 [2.] 3. Any claim which is not filed within the 60 days is barred
7-21 forever, except that if it is made to appear, by the affidavit of the claimant
7-22 or by other proof to the satisfaction of the court, that the claimant did not
7-23 have notice as provided in NRS 155.020, the claim may be filed at any
7-24 time before the filing of the final account.
7-25 [3.] 4. Every claim which is filed as provided in this section and
7-26 allowed by the personal representative, must then, and not until then, be
7-27 ranked as an acknowledged debt of the estate and be paid in the course of
7-28 administration, except that payment of small debts in advance may be
7-29 made pursuant to subsection 3 of NRS 150.230.
7-30 [4.] 5. If a claim filed by the welfare division of the department of
7-31 human resources is rejected by the personal representative, the state
7-32 welfare administrator may, within 20 days after receipt of the written
7-33 notice of rejection, petition the court for summary determination of the
7-34 claim. A petition for summary determination must be filed with the clerk,
7-35 who shall set the petition for hearing, and the petitioner shall give notice
7-36 for the period and in the manner required by NRS 155.010. Allowance of
7-37 the claim by the court is sufficient evidence of its correctness, and it must
7-38 be paid as if previously allowed by the personal representative.
7-39 Sec. 24. NRS 146.080 is hereby amended to read as follows:
7-40 146.080 1. If a decedent leaves no real property, nor interest therein,
7-41 nor mortgage or lien thereon, in this state, and the gross value of the
7-42 decedent’s property in this state, over and above any amounts due to the
7-43 decedent for services in the Armed Forces of the United States, does not
7-44 exceed $20,000, a person who has a right to succeed to the property of the
7-45 decedent [under] pursuant to the laws of succession for a decedent who
7-46 died intestate or [under] pursuant to the valid will of a decedent who died
7-47 testate, on behalf of all persons entitled to succeed to the property claimed,
7-48 or the state welfare administrator or public administrator on behalf of the
7-49 state or others entitled to the property, may, 40 days after the death of the
8-1 decedent, without procuring letters of administration or awaiting the
8-2 probate of the will, collect any money due the decedent, receive the
8-3 property of the decedent, and have any evidences of interest, indebtedness
8-4 or right transferred to the claimant upon furnishing the person,
8-5 representative, corporation, officer or body owing the money, having
8-6 custody of the property or acting as registrar or transfer agent of the
8-7 evidences of interest, indebtedness or right, with an affidavit showing the
8-8 right of the affiant or affiants to receive the money or property or to have
8-9 the evidence transferred.
8-10 2. An affidavit made pursuant to this section must state:
8-11 (a) The affiant’s name and address, and that the affiant is entitled by law
8-12 to succeed to the property claimed;
8-13 (b) [That the decedent was a resident of Nevada at the time of death;]
8-14 The date and place of death of the decedent;
8-15 (c) That the gross value of the decedent’s property in this state, except
8-16 amounts due to the decedent for services in the Armed Forces of the United
8-17 States, does not exceed $20,000, and that the property does not include any
8-18 real property nor interest therein, nor mortgage or lien thereon;
8-19 (d) That at least 40 days have elapsed since the death of the decedent[;]
8-20 , as shown in a certified copy of the certificate of death of the decedent
8-21 attached to the affidavit;
8-22 (e) That no petition for the appointment of a personal representative is
8-23 pending or has been granted in any jurisdiction;
8-24 (f) That all debts of the decedent, including funeral and burial expenses,
8-25 and money owed to the department of human resources as a result of the
8-26 payment of benefits for Medicaid, have been paid or provided for;
8-27 (g) A description of the personal property and the portion claimed;
8-28 (h) That the affiant has given written notice, by personal service or by
8-29 certified mail, identifying the affiant’s claim and describing the property
8-30 claimed, to every person whose right to succeed to the decedent’s property
8-31 is equal or superior to that of the affiant, and that at least 14 days have
8-32 elapsed since the notice was served or mailed;
8-33 (i) That the affiant is personally entitled, or the department of human
8-34 resources is entitled, to full payment or delivery of the property claimed or
8-35 is entitled to payment or delivery on behalf of and with the written
8-36 authority of all other successors who have an interest in the property; and
8-37 (j) That the affiant acknowledges an understanding that filing a false
8-38 affidavit constitutes a felony in this state.
8-39 3. If the affiant:
8-40 (a) Submits an affidavit which does not meet the requirements of
8-41 subsection 2 or which contains statements which are not entirely true, any
8-42 money or property the affiant receives is subject to all debts of the
8-43 decedent.
8-44 (b) Fails to give notice to other successors as required by subsection 2,
8-45 any money or property the affiant receives is held by the affiant in trust for
8-46 all other successors who have an interest in the property.
8-47 4. A person who receives an affidavit containing the information
8-48 required by subsection 2 is entitled to rely upon that information, and if the
9-1 person relies in good faith, the person is immune from civil liability for
9-2 actions based on that reliance.
9-3 5. Upon receiving proof of the death of the decedent and an affidavit
9-4 containing the information required by this section:
9-5 (a) A transfer agent of any security shall change the registered
9-6 ownership of the security claimed from the decedent to the person claiming
9-7 to succeed to ownership of that security.
9-8 (b) A governmental agency required to issue certificates of ownership
9-9 or registration to personal property shall issue a new certificate of
9-10 ownership or registration to the person claiming to succeed to ownership of
9-11 the property.
9-12 6. If any property of the estate not exceeding $20,000 is located in a
9-13 state which requires an order of a court for the transfer of the property, or if
9-14 the estate consists of stocks or bonds which must be transferred by an agent
9-15 outside this state, any person qualified [under] pursuant to the provisions
9-16 of subsection 1 to have the stocks or bonds or other property transferred
9-17 may do so by obtaining a court order directing the transfer. The person
9-18 desiring the transfer must file a petition, which may be ex parte,
9-19 containing:
9-20 (a) A specific description of all the property of the decedent.
9-21 (b) A list of all the liens and mortgages of record at the date of the
9-22 decedent’s death.
9-23 (c) An estimate of the value of the property of the decedent.
9-24 (d) The names, ages of any minors, and residences of the decedent’s
9-25 heirs and devisees.
9-26 (e) A request for the court to issue an order directing the transfer of the
9-27 stocks or bonds or other property if the court finds the gross value of the
9-28 estate does not exceed $20,000.
9-29 (f) An attached copy of the executed affidavit made pursuant to
9-30 subsection 2.
9-31 If the court finds that the gross value of the estate does not exceed $20,000
9-32 and the person requesting the transfer is entitled to it, the court may enter
9-33 an order directing the transfer.
9-34 Sec. 25. NRS 147.110 is hereby amended to read as follows:
9-35 147.110 1. Within 15 days after the time for filing claims has
9-36 expired, as provided in this chapter, the personal representative shall
9-37 examine all claims filed and shall either endorse on each claim an
9-38 allowance or rejection, with the day and the year thereof, or shall file a
9-39 notice of allowance or rejection with the date and the year thereof, and the
9-40 notice of allowance or rejection must be attached to the claim allowed or
9-41 rejected and filed with the clerk.
9-42 2. If a personal representative refuses or neglects to endorse on a claim
9-43 an allowance or rejection within 15 days, as specified in this section, or
9-44 does not file a notice of allowance or rejection, the claim shall be deemed
9-45 rejected, but the personal representative may, nevertheless, allow the claim
9-46 at any time before the filing of the final account.
9-47 3. [If a claim is deemed rejected pursuant to subsection 2, the personal
9-48 representative must, not more than 10 days after the rejection, provide
9-49 written notice of the rejection by registered mail to all affected creditors.
10-1 4.] A personal representative need not allow or reject a claim that was
10-2 not timely filed unless the court otherwise orders.
10-3 Sec. 26. NRS 148.220 is hereby amended to read as follows:
10-4 148.220 1. Notice of the time and place of sale of real property must
10-5 be published in a newspaper published in the county in which the property,
10-6 or some portion of the property, is located, if there is one so published, and
10-7 if not, then in such paper as the court directs, for 2 weeks, being three
10-8 publications, 1 week apart, before the day of sale or, in the case of a private
10-9 sale, before the day on or after which the sale is to be made. For good
10-10 cause shown, the court may decrease the number of publications to one and
10-11 shorten the time for publication to a period not less than 8 days.
10-12 2. If the personal representative is the sole devisee or heir of the
10-13 estate, or if all devisees or heirs of the estate consent in writing, the court
10-14 may waive the requirement of publication.
10-15 3. If it appears from the inventory and appraisement that the value of
10-16 the property to be sold does not exceed $5,000, the personal representative
10-17 may [dispense with] waive the requirement of publication and, in lieu
10-18 thereof, post a notice of the time and place of sale in three of the most
10-19 public places in the county in which the property, or some portion of the
10-20 property, is located, for 2 weeks before the day of the sale or, in the case of
10-21 a private sale, before the day on or after which the sale is to be made.
10-22 [3.] 4. The property proposed to be sold must be described with
10-23 common certainty in the notice.
10-24 Sec. 27. Chapter 150 of NRS is hereby amended by adding thereto a
10-25 new section to read as follows:
10-26 Notwithstanding any other provision of this chapter, the court may
10-27 waive the requirement of any accounting if all interested persons agree
10-28 in writing to the waiver.
10-29 Sec. 28. NRS 150.180 is hereby amended to read as follows:
10-30 150.180 1. If a minor is interested in the estate who has no legally
10-31 appointed guardian, the court may appoint a disinterested attorney to
10-32 represent him who may contest the account as any other interested person
10-33 might contest it.
10-34 2. The court may also appoint an attorney to represent unborn,
10-35 incapacitated or absent heirs and devisees.
10-36 3. [All matters, including allowed claims not addressed in the
10-37 settlement of any former account, or in entering an order of sale, may be
10-38 contested by interested persons for cause shown.
10-39 4.] An attorney so appointed must be paid as provided in
10-40 NRS 150.060.
10-41 Sec. 29. NRS 150.310 is hereby amended to read as follows:
10-42 150.310 1. If it appears upon any accounting, or in any appropriate
10-43 action or proceeding, that a personal representative, trustee or other
10-44 fiduciary has paid or may be required to pay an estate tax to the Federal
10-45 Government under the provisions of any federal estate tax law, now
10-46 existing or hereafter enacted, upon or with respect to any property required
10-47 to be included in the gross estate of a decedent under the provisions of any
10-48 such law, the amount of the tax must be equitably prorated among the
10-49 persons interested in the estate, whether residents or nonresidents of this
11-1 state, to whom the property was, is or may be transferred or to whom any
11-2 benefit accrues, except:
11-3 [1.] (a) Where a testator otherwise directs in his will.
11-4 [2.] (b) Where by written instrument , including, without limitation, an
11-5 electronic trust, executed inter vivos direction is given for apportionment
11-6 among the beneficiaries of taxes assessed upon the specific fund dealt with
11-7 in the instrument.
11-8 2. As used in this section, “electronic trust” has the meaning
11-9 ascribed to it in section 38 of this act.
11-10 Sec. 30. NRS 155.190 is hereby amended to read as follows:
11-11 155.190 In addition to any order from which an appeal is expressly
11-12 permitted by this Title, an appeal may be taken to the supreme court within
11-13 30 days after [its entry from] the notice of entry of an order:
11-14 1. Granting or revoking letters testamentary or letters of
11-15 administration.
11-16 2. Admitting a will to probate or revoking the probate thereof.
11-17 3. Setting aside an estate claimed not to exceed $50,000 in value.
11-18 4. Setting apart property as a homestead, or claimed to be exempt from
11-19 execution.
11-20 5. Granting or modifying a family allowance.
11-21 6. Directing or authorizing the sale or conveyance or confirming the
11-22 sale of property.
11-23 7. Settling an account of a personal representative or trustee.
11-24 8. Instructing or appointing a trustee.
11-25 9. Instructing or directing a personal representative.
11-26 10. Directing or allowing the payment of a debt, claim, devise or
11-27 attorney’s fee.
11-28 11. Determining heirship or the persons to whom distribution must be
11-29 made or trust property must pass.
11-30 12. Distributing property.
11-31 13. Refusing to make any order mentioned in this section or any
11-32 decision wherein the amount in controversy equals or exceeds, exclusive of
11-33 costs, $5,000.
11-34 14. Granting or denying a motion to enforce the liability of a surety
11-35 filed pursuant to NRS 142.035.
11-36 15. Granting an order for conveyance or transfer pursuant to
11-37 NRS 148.410.
11-38 Sec. 31. NRS 53.045 is hereby amended to read as follows:
11-39 53.045 [1. Except as otherwise provided in subsection 2, any] Any
11-40 matter whose existence or truth may be established by an affidavit or other
11-41 sworn declaration may be established with the same effect by an unsworn
11-42 declaration of its existence or truth signed by the declarant under penalty of
11-43 perjury, and dated, in substantially the following form:
11-44 [(a)] 1. If executed in this state: “I declare under penalty of perjury
11-45 that the foregoing is true and correct.”
11-46 Executed on........................ ......
11-47 (date) (signature)
12-1 [(b)] 2. If executed outside this state: “I declare under penalty of
12-2 perjury under the law of the State of Nevada that the foregoing is true and
12-3 correct.”
12-4 Executed on........................ ......
12-5 (date) (signature)
12-6 [2. This section does not dispense with a requirement of a witness to or
12-7 the authentication of a signature, or the requirements of NRS 133.050 or a
12-8 similar statute.]
12-9 Sec. 32. Chapter 159 of NRS is hereby amended by adding thereto a
12-10 new section to read as follows:
12-11 As used in this chapter, unless the context otherwise requires, when
12-12 the term “writing” or “written” is used in reference to a will or
12-13 instrument, the term includes an electronic will as defined in section 5 of
12-14 this act and an electronic trust as defined in section 38 of this act.
12-15 Sec. 33. Chapter 163 of NRS is hereby amended by adding thereto the
12-16 provisions set forth as sections 34 to 40, inclusive, of this act.
12-17 Sec. 34. As used in this chapter, unless the context otherwise
12-18 requires, when the term “writing” or “written” is used in reference to a
12-19 will, trust or instrument to convey property, the term includes an
12-20 electronic will as defined in section 5 of this act or an electronic trust as
12-21 defined in section 38 of this act, as appropriate.
12-22 Sec. 35. As used in this chapter, unless the context otherwise
12-23 requires, the words and terms defined in sections 36 to 39, inclusive, of
12-24 this act, have the meanings ascribed to them in those sections.
12-25 Sec. 36. “Electronic record” has the meaning ascribed to it in
12-26 section 3 of this act.
12-27 Sec. 37. “Electronic signature” has the meaning ascribed to it in
12-28 section 4 of this act.
12-29 Sec. 38. “Electronic trust” means a trust instrument that complies
12-30 with the requirements of section 40 of this act.
12-31 Sec. 39. “Record” has the meaning ascribed to it in section 6 of this
12-32 act.
12-33 Sec. 40. 1. An electronic trust is a trust instrument that:
12-34 (a) Is written, created and stored in an electronic record;
12-35 (b) Contains the electronic signature of the settlor; and
12-36 (c) Meets the requirements set forth in this chapter for a valid trust.
12-37 2. An electronic trust shall be deemed to be executed in this state if
12-38 the electronic trust is:
12-39 (a) Transmitted to and maintained by a custodian designated in the
12-40 trust instrument at his place of business in this state or at his residence in
12-41 this state; or
12-42 (b) Maintained by the settlor at his place of business in this state or at
12-43 his residence in this state, or by the trustee at his place of business in this
12-44 state or at his residence in this state.
12-45 3. The provisions of this section do not apply to a testamentary trust.
13-1 Sec. 41. NRS 163.008 is hereby amended to read as follows:
13-2 163.008 1. A trust created in relation to real property is not valid
13-3 unless it is created by operation of law or is evidenced by:
13-4 (a) A written instrument signed by the trustee, or by the agent of the
13-5 trustee if he is authorized in writing to do so; or
13-6 (b) A written instrument , including, without limitation, an electronic
13-7 trust, conveying the trust property and signed by the settlor, or by the agent
13-8 of the settlor if he is authorized in writing to do so.
13-9 2. Such a trust may be recorded in the office of the county recorder in
13-10 the county where all or a portion of the real property is located.
13-11 Sec. 42. NRS 163.260 is hereby amended to read as follows:
13-12 163.260 1. By an expressed intention of the testator or settlor [so] to
13-13 do so contained in a will, or in an instrument in writing whereby a trust
13-14 estate is created inter vivos, any or all of the powers or any portion thereof
13-15 enumerated in NRS 163.265 to 163.410, inclusive, as they exist at the time
13-16 [of the signing of the will by] that the testator signs the will or places his
13-17 electronic signature on the will, if it is an electronic will, or at the time [of
13-18 the signing by] that the first settlor [who] signs the trust instrument [,] or
13-19 places his electronic signature on the trust instrument, if it is an
13-20 electronic trust, may be, by appropriate reference made thereto,
13-21 incorporated in such will or other written instrument, with the same effect
13-22 as though such language were set forth verbatim in the instrument.
13-23 Incorporation of one or more of the powers contained in NRS 163.265 to
13-24 163.410, inclusive, by reference to the proper section shall be in addition to
13-25 and not in limitation of the common law or statutory powers of the
13-26 fiduciary.
13-27 2. A fiduciary shall not exercise any power or authority conferred as
13-28 provided in NRS 163.260 to 163.410, inclusive, in such a manner as, in the
13-29 aggregate, to deprive the trust or the estate involved of an otherwise
13-30 available tax exemption, deduction or credit, expressly including the
13-31 marital deduction, or operate to impose a tax upon a donor or testator or
13-32 other person as owner of any portion of the trust or estate involved. “Tax”
13-33 includes, but is not limited to, any federal income, gift, estate or inheritance
13-34 tax.
13-35 3. This section does not prevent the incorporation of the powers
13-36 enumerated in NRS 163.265 to 163.410, inclusive, in any other kind of
13-37 instrument or agreement.
13-38 4. As used in this section, “electronic will” has the meaning ascribed
13-39 to it in section 5 of this act.
13-40 Sec. 43. NRS 163.590 is hereby amended to read as follows:
13-41 163.590 1. [A] Whether or not the provisions relating to electronic
13-42 trusts apply, a trust may refer to a written statement or list , including,
13-43 without limitation, a written statement or list contained in an electronic
13-44 record, to dispose of items of tangible personal property not otherwise
13-45 specifically disposed of by the trust, other than money, evidences of
13-46 indebtedness, documents of title, securities and property used in a trade or
13-47 business.
14-1 2. To be admissible as evidence of the intended disposition, the
14-2 statement or list must contain:
14-3 (a) The date of its execution.
14-4 (b) A title indicating its purpose.
14-5 (c) A reference to the trust to which it relates.
14-6 (d) A reasonably certain description of the items to be disposed of and
14-7 the beneficiaries.
14-8 (e) The handwritten signature or electronic signature of the settlor.
14-9 3. The statement or list may be:
14-10 (a) Referred to as a writing to be in existence at the death of the settlor.
14-11 (b) Prepared before or after the execution of the trust instrument.
14-12 (c) Altered by the settlor after its preparation.
14-13 (d) A writing which has no significance apart from its affect upon the
14-14 dispositions made by the trust.
14-15 Sec. 44. Chapter 164 of NRS is hereby amended by adding thereto a
14-16 new section to read as follows:
14-17 When not otherwise inconsistent with the provisions of chapters 162 to
14-18 167, inclusive, of NRS, all of the provisions of chapters 132, 153 and 155
14-19 of NRS regulating the matters of estates:
14-20 1. Apply to proceedings relating to trusts, as appropriate; or
14-21 2. May be applied to supplement the provisions of chapters 162 to
14-22 167, inclusive, of NRS.
14-23 Sec. 45. NRS 164.010 is hereby amended to read as follows:
14-24 164.010 1. Upon petition of any person appointed as trustee of an
14-25 express trust by any written instrument other than a will, or upon petition
14-26 of a settlor or beneficiary of the trust, the district court of the county in
14-27 which the trustee resides or conducts business, or in which the trust has
14-28 been domiciled, shall consider the application to confirm the appointment
14-29 of the trustee and specify the manner in which the trustee must qualify.
14-30 Thereafter the court has jurisdiction of the trust as a proceeding in rem.
14-31 2. If the court grants the petition, it may consider at the same time any
14-32 petition for instructions filed with the petition for confirmation.
14-33 3. At any time, the trustee may petition the court for removal of the
14-34 trust from continuing jurisdiction of the court.
14-35 4. As used in this section, “written instrument” includes, without
14-36 limitation, an electronic trust as defined in section 38 of this act.
14-37 Sec. 46. NRS 164.025 is hereby amended to read as follows:
14-38 164.025 1. The trustee of a nontestamentary trust may after the death
14-39 of the settlor of the trust cause to be published a notice in the manner
14-40 specified in paragraph (b) of subsection 1 of NRS 155.020 and mail a copy
14-41 of the notice to known or readily ascertainable creditors.
14-42 2. The notice must be in substantially the following form:
14-43 NOTICE TO CREDITORS
14-44 Notice is hereby given that the undersigned is the duly appointed and
14-45 qualified trustee of the ................ trust. ................, the settlor of that trust
14-46 died on ................. A creditor having a claim against the trust estate must
15-1 file his claim with the undersigned at the address given below within 90
15-2 days after the first publication of this notice.
15-3 Dated..............
15-4 ......
15-5 Trustee
15-6 ......
15-7 Address
15-8 3. A person having a claim, due or to become due, against a settlor or
15-9 the trust must file the claim with the trustee within 90 days after the
15-10 mailing, for those required to be mailed, or 90 days after publication of the
15-11 first notice to creditors. Any claim against the trust estate not filed within
15-12 that time is forever barred. After the expiration of the time, the trustee may
15-13 distribute the assets of the trust to its beneficiaries without personal
15-14 liability to any creditor who has failed to file a claim with the trustee.
15-15 4. If the trustee knows or has reason to believe that the settlor received
15-16 public assistance during his lifetime, the trustee shall, whether or not he
15-17 gives notice to other creditors, give notice within 30 days after the death to
15-18 the welfare division of the department of human resources in the manner
15-19 provided in NRS 155.010. If notice to the welfare division is required by
15-20 this subsection , but is not given, the trust estate and any assets transferred
15-21 to a beneficiary remain subject to the right of the welfare division to
15-22 recover public assistance received.
15-23 5. If a claim is rejected by the trustee, in whole or in part, the trustee
15-24 must, within 10 days of the rejection, notify the claimant of the rejection
15-25 by written notice forwarded by registered or certified mail to the mailing
15-26 address of the claimant. The claimant must bring suit in the proper court
15-27 against the trustee within 60 days after the notice is given, whether the
15-28 claim is due or not, or the claim is barred forever and the trustee may
15-29 distribute the assets of the trust to its beneficiaries without personal
15-30 liability to any creditor whose claim is barred forever.
15-31 Sec. 47. Chapter 166 of NRS is hereby amended by adding thereto a
15-32 new section to read as follows:
15-33 As used in this chapter, unless the context otherwise requires, when
15-34 the term “writing” or “written” is used in reference to a will, trust or
15-35 instrument, the term includes an electronic will as defined in section 5 of
15-36 this act and an electronic trust as defined in section 38 of this act.
15-37 Sec. 48. NRS 145.050 is hereby repealed.
15-38 TEXT OF REPEALED SECTION
15-39 NRS 145.050 Certain regular proceedings and notices dispensed
15-40 with by order for summary administration. The order for a summary
15-41 administration of the estate must:
16-1 1. Dispense with all regular proceedings and further notices, except for
16-2 the notices required by NRS 145.030, 145.070, 145.075 and 147.010; and
16-3 2. Provide that an inventory and appraisement or record of value be
16-4 filed with the clerk.
16-5 H