True or False 1. In a probate proceeding, Notice of Probate with copy of Will is served on intestate distributees. T F 2. A guardianship proceeding under Article 81 of the New York State Mental Hygiene Law is commenced in the New York State Supreme Court. T F 3. An intestate distributee under disability is listed under paragraph 6.b. of the Probate Petition. F 4. A "Living Will" is an estate planning document that allows an agent (attorney-in-fact) to assist with financial transactions. T F 5. A Trust can be established under Last Will and Testament, and as an inter-vivos instrument. F 6. A revocable trust cannot be amended, modified, revoked and/or altered. T F 5 7. New York State has both an estate tax and gift tax. T F 8. The federal estate tax annual exemption for the calendar year 2022 is $17,000.00. T F 9. A resident and domiciliary of Florida can serve as an Executor of a New York state Estate. T F 10. An attorney providing legal services to administer and settle an estate, and who also10. An attorney providing legal services to administer and settle an estate, and who also serves as the estate fiduciary may receive legal fees and full fiduciary commissions. T F 10. a: Failure to provide disclosure by what SCPA section will result in reduced fiduciary commission: SCPA S 11. Under New York State law, a parent may disinherit a child, but cannot disinherit a spouse. T F 12. A Court Order to Access a Safe-Deposit Box titled in the name of a decedent (prior to Fiduciary appointment) permits collection of Safe-Deposit Box contents. T F 13. The applicable period for discovery sought in contested probate proceedings is limited to 2 years prior to date of Will, and 3 years thereafter, or date of testator/testatrix's death (which Is later). T F 14. A copy of the decedent's paid funeral bill is required by the Surrogate's Court for (intestate) Administration proceedings only. T F 15. An irrevocable life insurance trust can be used for estate tax planning purposes to remove death benefit from calculation of taxable estate of decedent (grantor of trust). T F 6