Taxation with Representation

When a West Virginian dies, the deceased's property is transferred to his or her heirs through a legal process referred to as probate. After the debts of the estate are paid, the property is devised to heirs in one of two ways: (1) if the person had a Last Will and Testament (a "will"), this means the person died "testate," and the property is transferred according to the will; or (2) if the person died without a will, the decedent is said to have died "intestate." West Virginia intestate laws then control the allocation of the decedent's property. This blog will discuss what happens to ...