Michigan Probate and Estate Planning FAQ's

Q: The personal representative of an estate transfers title of real property, without consideration, to a person as a beneficiary or distribute under the will of the decedent (testate), or under the laws of decedent and distribution (intestate). Is the transfer exempt?

A: The transfer is exempt under MCL 207.526(a) of the SRETT Act.

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Q: Property from the estate of a decedent is willed to a son who waives his rights to the property. A grandson then contracts to buy the property from the estate. Is the transfer taxable?

A: Yes.

Q: In a probate estate under independent probate, the sole heir will receive (without consideration) a deed from the personal representative as there is no provision for an order assigning residue. Does this transfer qualify as exempt?

A: Yes.

Q: The personal representative of the estate of a decedent sells real property to a son or daughter of the decedent. Is this transfer exempt?

A: No, unless the consideration is less than $100 (MCL 207.526(a)). This is not a transfer by the parent to a child.

Q: Taxpayer sets up a living (grantor) trust. When the grantor dies, the property passes to the beneficiaries of the trust. Is this transfer exempt?

A: Yes, under MCL 207.526(a).

Do you need a Michigan probate attorney for legal assistance regarding probate and estate planning? If so, contact Trainor and Associates Michigan probate attorney today!