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08. What is the gross value of the estate? Is this the same thing as the probate value of the estate?

No, the gross estate and the probate estate are two different items. All assets, probate and non-probate, in which the decedent had an interest at death are included in the gross estate. The probate estate includes only those items that are passed through the will of the decedent. Assets that pass under a beneficiary designation, like life insurance, retirement plan benefits, and assets held by trusts or in joint tenancy with the right of survivorship, generally are not included in the decedent’s probate estate, but those items must be included in the gross estate.

(Rev. 10/24/06)

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