PocketLaw | Wisconsin Statutes Annotations | Transfers at death —

Transfers at death — general rules.

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Definitions.

Scope.

Requirement of survival by 120 hours.

Representation; per stirpes; modified per stirpes; per capita at each generation; per capita.

No exoneration of encumbered property.

Predeceased transferee.

Failed transfer and residue.

Nonademption of specific gifts in certain cases.

Advancement; satisfaction.

Choice of law.

Gift of securities.

Debt to transferor.

Disclaimer of transfers at death.

Beneficiary who kills decedent.

Revocation of provisions in favor of former spouse or former domestic partner.

Marital property classification; ownership and division of marital property at death.

Order in which assets apportioned; abatement.

Penalty clause for contest.

Status of adopted persons.

Persons included in family groups or classes.

Form of distribution for transfers to family groups or classes.

Protection of payers and other 3rd parties.

Protection of buyers.

Personal liability of recipients not for value.

Effect of federal preemption.

Application of certain wills or trusts referring to repealed federal transfer taxes.