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A decedent’s estate consists of many different types of interests and assets.  These items may include bank accounts, security or other financial accounts, real estate interests, various retirement accounts such as individual retirement accounts, pensions and 401(k) plans, and business interests in partnerships or limited liability companies.  There can also be interests in creative works,

It is not uncommon that a person who dies was the subject of an Article 81 Guardianship proceeding prior to death.  The Guardianship statutes are contained in Article 81 of the Mental Hygiene Law.  A Guardian for personal needs and property management will be appointed where a person is determined to be incapacitated.  Incapacity is