GN 02315: Small Estate Statutes
TN 3 (08-89)
A. Operating Policy
If the claimant seeking payment of an underpayment can qualify only as the legal representative of the deceased's estate and there is no appointed executor or administrator of the estate, he/she may qualify to receive the underpayment as legal representative under the “small estate” statutes.
NOTE: An individual can be a legal representative even though that individual is not an executor or administrator.
B. Procedure
If someone seeking legal representative status appears to meet the requirements of the small estate statutes, but has not yet complied with those requirements, advise him/her to contact the appropriate civil authority for information on satisfying that State's requirements.
C. Related Policy
1. Domicile
The laws that apply in determining if the legal representative can qualify under the small estate statutes are the laws of the State of domicile of the deceased at the time of his/her death. See GN 02301.035C.
2. Good Acquittance
See GN 02301.030C for a discussion of good acquittance.
NOTE: An individual does not give good acquittance under a small estate statute of a State other than the domicile of the deceased at the time of his/her death.
3. Payment of LSDP to Legal Representative
See RS 00210.010A. for instances where payment of a LSDP can be made to the legal representative of an estate.