Jane Smith has come into the office regarding the passing of her husband, Bill Smith. She is unable to find any Last Will prepared by Mr. Smith. Their family situation is as follows:

One child of this marriage, Tom Smith, who is married to Beth, and they have two children. Chris and Mike who are minors.

Mr. Smith has one parent living who is his mother, Jane Smith. His father, Bud, passed away 9 years ago.

Mr. Smith has one brother, Ted Smith, who is married to Anna and they have two children, Grant and Garrett. Grant is not married and has no children but Garrett is married to Kim and they have one child, Ember, who is a minor.

The following asset information has been gathered from Mrs. Smith:

Residence in Mecklenburg County that is owned by Mr. and Mrs. Smith.

Rental property in Cabarrus County in the individual name of Mr. Smith.

Vacation property in Onslow County that is titled in the names of Bill Smith and brother, Ted Smith.

Brokerage account at T. Rowe Price valued at $100,000 in the individual name of Mr. Smith.

Bank account at Bank of America with a date of death balance of $20,000 that is owned by Mr. and Mrs. Smith joint with right of survivorship.

IRA owned by Mr. Smith valued at $100,000 that names Mrs. Smith as the primary beneficiary.

2015 Volvo titled in the individual name of Mr. Smith valued at $25,000.

As my paralegal, I need for you to do the following:

1. Prepare a family tree clearly outlining the family structure from the information provided.

2. Identify for me which of the assets are considered "real property" and which of the assets are considered "personal property." Of the real property, tell me how the ownership is structured whether it is individual, joint with right of survivorship, tenancy by the entirety or tenants in common.

3. Tell me exactly which of the outlined assets are subject to the probate process under the NC intestate statutes or are considered "probatable" and which assets are not subject to probate under the NC intestate statutes or considered "non probatable" meaning they will pass to an individual by title, contract or law without any need for administration.

4. From the prepared listing of "probatable assets" specifically tell me what we can advise Mrs. Smith that she will receive, as the surviving spouse, under the NC intestate rules regarding the personal property subject to the intestate rules and the real property subject to the intestate rules.

5. Give me an overview for Mrs. Smith as to all she can expect to receive from this estate showing what passes to her directly, by law/title, as well as what she can expect to receive from those assets subject to the NC intestate rules.

6. When we prepare the necessary intestate documents for the Clerk of Court to open this estate, which County should we file in?

7. What other family members will be involved in this intestate distribution as heirs of the described assets which will be subject to the intestate succession statutes and specifically outline for me what they should anticipate receiving in real and personal property.

8. I need you to verify title on some of the assets described by Mrs. Smith. Tell me what information would you need to gather to verify for the following:

a. The real estate

b. The bank account

c. The brokerage account

d. The Volvo

9. Mrs. Smith told me during our meeting that her husband gave $85,000 in cash to their son in 2015 before his death to help him buy a house. Are there are any tax issues that I need to address with her regarding that transfer? Briefly describe.