Articles in the Estates category

North Carolina clerks of superior court are unique in their role as judicial officers. Unlike clerks in other states, the clerk’s role in North Carolina extends beyond record-keeper and administrator. […]

“I see dead people.” Readers may recall the 1999 film, The Sixth Sense, because of its shocking conclusion that Bruce Willis’s character was in fact one of the dead people […]

Welcome to part two of my series on North Carolina’s elective share. In part one of this series, we discussed what the elective share is and how it works to […]

This blog post will be the first in a three-part series on North Carolina’s elective share law. The first post will review what an elective share is and how it […]

On January 1, 2026, a new kind of will can be offered for probate in North Carolina. Session Law 2025-33, Part VIII adds a new Article 11 to Chapter 31 […]

For 94 years, the UNC School of Government has been the backbone of support for North Carolina’s public officials, from clerks and judges to budget analysts, municipal and county managers, newly elected officials, public defenders, and prosecutors. From Murphy to Manteo, we are here to ensure that those who serve our communities have the resources, training, and guidance they need to succeed. Today we are asking for your help to continue furthering this mission. Please watch this message from our Dean or read on to learn how you can be a spark in this effort.

*Update, March 1, 2024: The N.C. Administrative Office of the Courts published revised year’s allowance forms in connection with the changes enacted by Session Law 2023-120.  They are AOC-E-100, Petition and Assignment Year’s Allowance and AOC-E-101, Deficiency Judgment.  Both the revised and previous version of the forms are available on the AOC’s website. The revised forms should be used for the estates of decedents dying on or after March 1, 2024.  The previous version of the forms should be used for the estates of decedents dying on or before February 29, 2024.

This is the third and final post in a series that focuses on changes to the year’s allowance in decedents’ estates resulting from Session Law 2023-120. This post discusses the process to apply for the spousal and child’s allowance. The statutory changes are effective for decedents dying on or after March 1, 2024. You can access my two previous posts in this series here and here.

My prior post identified two key changes to the year’s allowance resulting from Session Law 2023-120: (i) the elimination of the one-year limitation period a surviving spouse and eligible children have to apply for the allowance, and (ii) the elevation of the assignment and payment of the spousal allowance over the child’s allowance. This post will focus on specific changes applicable to the child’s year’s allowance resulting from S.L. 2023-120.

On March 1, 2024, several significant changes will take effect that apply to the spousal and child’s allowance in decedents’ estates. This post is the first in a series of […]

If I had to guess, I would say the most common filing in a decedent’s estate is the year’s allowance.  Last year in NC, there were 18,000 filings for a year’s allowance.   There are two types of year’s allowance: one for children of the decedent and one for the spouse of the decedent.  This post focuses on some basics of the spousal year’s allowance.