Executor Briefing — Showcase-v11 NV Summerlin
Estate ID: efd22e64-888b-4a00-b06c-00e169be1803
Prepared by: MemoryExecutor | Date: April 9, 2026 | Jurisdiction: Clark County, Nevada
SECTION 1 — ESTATE SUMMARY
| Field | Detail |
|---|---|
| Estate Name | Showcase-v11 NV Summerlin |
| Estate ID | efd22e64-888b-4a00-b06c-00e169be1803 |
| Property Address | 1600 Foothills Village Dr, Henderson, NV 89012 |
| Jurisdiction | Clark County, Nevada — Eighth Judicial District Court |
| Archetype | Unknown (unconfirmed; requires deed retrieval) |
| APN on File | 000-000-000 (placeholder — unresolvable; CRITICAL blocker) |
| Neighborhood | MacDonald Highlands / Foothills at MacDonald Ranch, Henderson |
| Property Type | Luxury single-family residential (inferred from neighborhood context) |
| Estimated FMV | $2,000,000 – $3,500,000 (based on comparable parcels on same street) |
| Ownership Vesting | UNKNOWN — no deed retrieved |
| Trust Status | UNKNOWN — no trust instrument confirmed |
| HOA | The Foothills at MacDonald Ranch Master Association (~$330–$380/month) |
| Governing Law | Nevada Revised Statutes (NRS) Title 12; NRS Chapters 132–155 |
| Probate Venue | Eighth Judicial District Court — Probate Dept., 330 S. 3rd St., Las Vegas, NV 89101 |
Key Facts:
- The estate-provided APN (
000-000-000) is a confirmed placeholder. No Clark County Assessor record for "1600 Foothills Village Dr" appears in any indexed public database. The confirmed civic address range on Foothills Village Dr in public records ends at approximately 1569. Neighboring parcels carry APNs in the 178-28-xxx format. - All three upstream agents (WillGuardian, DebtSentinel, TitleCleaner) independently reached identical conclusions on this blocker via separate research toolchains — maximum-confidence finding.
- Estimated gross estate value places this property far above Nevada's $500,000 summary administration threshold (NRS Chapter 145), making full Clark County District Court probate the default pathway absent a funded trust, CPWROS vesting, or recorded Deed Upon Death.
- Nevada imposes no state estate tax, no inheritance tax, and no state income tax (Nev. Const. art. 10).
SECTION 2 — RISK ASSESSMENT
Estate-Readiness Score: 2 / 10
| Risk Factor | Weight | Score | Notes |
|---|---|---|---|
| Property identity confirmed | Critical | ❌ 0/10 | APN is a placeholder; address unindexed |
| Ownership vesting known | Critical | ❌ 0/10 | No deed retrieved |
| Trust funding status | Critical | ❌ 0/10 | No trust instrument confirmed |
| Will availability & execution review | High | ❌ 0/10 | No will produced for review |
| Lien/encumbrance status | High | ❌ 0/10 | No title search possible without APN |
| MERP claim status | High | ⚠️ Unknown | Medicaid history unconfirmed |
| HOA status | Moderate | ⚠️ Unresolved | HOA confirmed active; delinquency unconfirmed |
| Homestead declaration | Moderate | ⚠️ Unrecorded/unknown | Not confirmed in Clark County Recorder |
| Probate cost exposure | High | 🔴 High | ~$76K–$94K ordinary fees if probate required |
| Tax filing obligations | Moderate | ⚠️ Unaddressed | Final 1040, Form 1041, portability TBD |
Justification: This estate scores 2/10 for readiness. The single foundational act — confirming the true Clark County APN and pulling the recorded deed — has not been completed. Without it, every downstream task (title search, lien identification, probate petition, trust funding confirmation, deed-upon-death search) is legally and practically blocked. The combination of an unverified $2M–$3.5M+ luxury asset, unknown mortgage exposure, unknown MERP exposure, unconfirmed trust status, and unreviewed will creates maximum uncertainty across all material dimensions of estate administration.
SECTION 3 — PROPERTY DOSSIER
Property: 1600 Foothills Village Dr, Henderson, NV 89012
3.1 — Identity & Title Status
| Field | Status |
|---|---|
| Confirmed APN | ❌ NOT CONFIRMED — placeholder APN 000-000-000 |
| Owner of Record | ❌ UNKNOWN |
| Vesting Type | ❌ UNKNOWN (individual / CPWROS / trust / LLC — all unconfirmed) |
| Deed of Record | ❌ NOT RETRIEVED |
| Legal Description | ❌ NOT AVAILABLE |
| Title Company Commitment | ❌ CANNOT BE ISSUED without confirmed APN |
APN Resolution Path: Search Clark County Assessor directly at maps.clarkcountynv.gov using street name "FOOTHILLS VILLAGE" with street number "1600." If unresolved, cross-reference against the death certificate, decedent's last property tax statement, or closing documents. Neighboring confirmed APNs run in the 178-28-xxx range.
3.2 — Valuation
| Source | Low | High | Confidence |
|---|---|---|---|
| Comparable parcels (same street) | $2,000,000 | $3,500,000 | Medium |
| Clark County comparable taxable values | $947K (1,447 sq ft) | $6.03M (luxury) | Medium |
| Working estimate for fee calculations | $2,000,000 | $3,000,000 | Low–Medium |
Note: All valuations are estimates from comparable parcels. A formal Nevada-licensed appraisal is required for probate petition and fee calculation purposes.
3.3 — Known & Suspected Liens
| Lien Type | Status | Estimated Exposure | Authority |
|---|---|---|---|
| Mortgage / First Deed of Trust | ❌ UNKNOWN — likely exists | $1.2M – $2.8M | NRS 147.150 (secured; survives probate) |
| Clark County Property Taxes | ⚠️ UNVERIFIED | $10,000–$25,000/yr | NRS 361.450 (super-priority) |
| HOA Assessments (Foothills at MacDonald Ranch) | ⚠️ DELINQUENCY UNCONFIRMED | Up to ~$3,420 super-priority | NRS 116.3116(3) |
| IRS Federal Tax Liens | ❌ NOT SEARCHED | Unknown | 26 U.S.C. § 6321 |
| Judgment Liens | ❌ NOT SEARCHED | Unknown | NRS 17.150 |
| Mechanic's / Construction Liens | ❌ NOT SEARCHED | Unknown | NRS Chapter 108 |
| Solar / UCC Fixture Filings | ⚠️ POSSIBLE — neighbor comps show solar | Unknown | UCC Art. 9 |
| Nevada MERP / TEFRA Lien | ❌ UNCONFIRMED | $0 – Unknown | NRS 422.29302; NRS 422.29306 |
| Deed Upon Death (competing claim) | ❌ NOT SEARCHED | N/A — title-splitting risk | NRS 111.655–111.699 |
3.4 — Title Threats Summary
| Threat | Severity | Notes |
|---|---|---|
| APN / identity unresolved | 🔴 CRITICAL | Blocks all title work |
| Ownership vesting unknown | 🔴 CRITICAL | Community property vs. separate; LLC vs. individual |
| Trust funding status | 🔴 CRITICAL | Full probate default if no funded trust |
| HOA super-lien | 🚩 ELEVATED | NRS 116.3116(3) — may extinguish first DOT if foreclosed |
| Deed Upon Death (competing beneficiary) | ⚠️ FLAG | Must search Clark County Recorder before probate petition filed |
| Solar / UCC fixture lien | ⚠️ FLAG | Fixture filings run with land; buyer/estate must resolve |
| Homestead declaration unrecorded | ⚠️ FLAG | $605K equity exemption not automatic under NRS 115.020 |
3.5 — Nevada Probate Fee Exposure (If No Nonprobate Mechanism)
| Gross Estate Value Assumption | Attorney Fees (NRS 150.060) | PR Fees (NRS 150.020) | Combined Ordinary |
|---|---|---|---|
| $2,000,000 | ~$34,000 | ~$34,000 | ~$68,000 |
| $2,500,000 | ~$47,000 | ~$47,000 | ~$94,000 |
| $3,000,000 | ~$52,000 | ~$52,000 | ~$104,000 |
⚡ Nevada's fee schedule applies to gross estate value before deducting mortgages (NRS 150.060(4)). A $3M mortgaged property generates the same fee base as an unencumbered one. Extraordinary services (tax work, property sales, litigation) command additional fees by court order under NRS 150.061.
SECTION 4 — CREDITOR PAYMENT SEQUENCE
4.1 — Nevada Statutory Creditor Priority (NRS 147.195)
When the estate is insufficient to pay all claims, Nevada law requires payment in the following order:
| Priority Class | Creditor Type | Statute | Status for This Estate |
|---|---|---|---|
| Class 1 | Costs of administration — court fees, PR compensation, attorney fees | NRS 147.195(1); NRS 150.020; NRS 150.060 | Estimated $68K–$104K+ in ordinary fees alone |
| Class 2 | Funeral expenses and expenses of last illness | NRS 147.195(2); NRS 146.030 | Unknown — must inventory |
| Class 3 | Family allowance — surviving spouse and/or minor children (court-ordered) | NRS 146.030–146.040 | Unknown — family composition unconfirmed |
| Class 4 | Debts owed to the United States / federal tax liens (IRS) | NRS 147.195(3); 26 U.S.C. § 6321 | Not searched — UNKNOWN |
| Class 5 | Nevada state tax obligations | NRS 147.195(4) | Low risk (no NV income/estate tax); possible commerce tax if decedent operated business |
| Class 6 | Medicaid Estate Recovery (MERP) — in-probate component | NRS 422.29302 | UNKNOWN — see Section 4.2 |
| Class 7 | Judgment liens — chronological by recording date | NRS 147.200; NRS 17.150 | Not searched — UNKNOWN |
| Class 8 | All other general unsecured claims (credit cards, medical bills, etc.) | NRS 147.195 | Unknown — must inventory |
Super-Priority Exceptions (Outside the NRS 147.195 Waterfall)
These encumbrances are resolved before the statutory priority waterfall applies to remaining estate assets:
| Exception | Priority | Amount | Statute |
|---|---|---|---|
| Property taxes | Senior lien — superior to all | $10K–$25K/yr est. | NRS 361.450 |
| HOA assessments (9-month window) | Super-priority over first deed of trust | ~$2,970–$3,420 max | NRS 116.3116(3) |
| Mortgage / First Deed of Trust | Secured — property passes subject to lien or must be paid at sale | $1.2M–$2.8M est. | NRS 147.150 |
| MERP TEFRA Lien (if imposed) | Perfected real property lien — operates independently of NRS 147.195 | Unknown | NRS 422.29306 |
| Mechanic's liens | Attach from date work commences — not defeated by homestead | Unknown | NRS Chapter 108; NRS 115.010(3) |
4.2 — Nevada Medicaid Estate Recovery Program (MERP)
⚡ MANDATORY FIRST-NOTIFICATION CREDITOR — Notify at estate opening regardless of other creditor status.
| Field | Detail |
|---|---|
| Program Name | Nevada Medicaid Estate Recovery (MER) Program |
| Agency | Nevada DHCFP (Department of Health Care Financing and Policy) |
| Contractor | HMS / Gainwell Technologies |
| Phone | 1-800-293-3973 |
| Mailing Address | HMS, P.O. Box 97337, Las Vegas, NV 89193-7337 |
| nvestaterecovery@gainwelltechnologies.com | |
| Website | https://dhcfp.nv.gov/Providers/PI/MER/ |
| Primary Statute | Nev. Rev. Stat. § 422.29302 |
| TEFRA Lien Authority | NRS § 422.29306 (lien on real property of institutionalized recipients) |
| Recovery Scope | EXPANDED — broadest category; reaches probate AND non-probate assets (joint tenancy, living trusts, life estates, homestead interests) |
| Notice Deadline | At opening of probate — mandatory; notify immediately upon appointment |
| Hardship Waiver | ✅ Available upon application |
Critical MERP Rules for This Estate:
- Applies to decedents who received Medicaid at age 55 or older, OR who were permanently institutionalized at any age
- Nevada MERP defeats the $605,000 homestead exemption (NRS 115.010) — a validly recorded Declaration of Homestead does not block MERP recovery
- Nevada MERP cannot be defeated by bankruptcy or insolvency rules
- Recovery is blocked (lien placed but collection deferred) while: (a) surviving spouse is alive, (b) child under age 21 exists, or (c) blind or disabled child exists
- Any TEFRA lien (NRS 422.29306) operates as a perfected real property lien, not a mere unsecured probate claim — must be resolved prior to distribution regardless of NRS 147.195 priority class
4.3 — Creditor Claims Deadlines (NRS 147.040)
| Event | Deadline |
|---|---|
| Creditor publication notice period | 90 days from first publication |
| Personal notice to known creditors | 30 days from date of mailing |
| MERP notification | At opening of probate (mandatory — no grace period) |
| Creditor suit after claim rejection | 30 days from notice of rejection (NRS 147.130) |
| Late claims | Barred — NRS 147.040 |
SECTION 5 — DOCUMENT DEFICIENCIES
5.1 — Will Execution Issues
| Deficiency | Severity | Nevada Rule |
|---|---|---|
| No will produced for review | 🔴 CRITICAL | All attestation analysis blocked |
| Interested witness exposure | 🟡 FLAG | NRS 133.060: a beneficiary who signed as a subscribing witness has their devise voided — not the will itself. This creates a silent disinheritance with no facial defect visible on the will. |
| Electronic will format compliance | 🟡 FLAG | NRS 133.085: requires qualified custodian, electronic signatures of testator and two witnesses, audio-video execution recording. Any gap voids electronic status. |
| Self-proving affidavit | ⚠️ UNREVIEWED | NRS 133.050: if no self-proving affidavit is attached, attesting witnesses must testify in person at probate — a potentially unavailable remedy if witnesses are deceased or untraceable. |
| Holographic will authenticity | ⚠️ CONDITIONAL | NRS 133.090: if will is handwritten, two witnesses familiar with testator's handwriting must establish authenticity at probate. |
Required: Produce the will for full review of attestation clause, witness identities, beneficiary/witness overlap, and signature formalities before any probate petition is filed.
5.2 — Trust Funding Gaps
| Gap | Severity | Nevada Rule |
|---|---|---|
| No revocable living trust confirmed | 🔴 CRITICAL | If no trust exists or property was never deeded into one, full probate is required (NRS Chapter 136). |
| Property deed into trust not confirmed | 🔴 CRITICAL | A trust that was never funded with the real property provides zero probate protection. The property must appear in a recorded deed conveying title to the trustee. |
| Deed Upon Death not confirmed | 🟡 FLAG | NRS 111.655–111.699: a recorded Deed Upon Death would transfer property to a named beneficiary outside probate. If one exists and was not identified, the probate estate has no claim to the property. Must search Clark County Recorder before filing. |
| CPWROS not confirmed | 🟡 FLAG | NRS 111.064: if titled as Community Property with Right of Survivorship, the surviving spouse acquires full title automatically at death — property never enters probate. Unverified without deed. |
| Digital assets authority | ⚠️ FLAG | Nevada SB 131 (2013): fiduciary access to digital assets requires express authorization in the governing instrument. If absent, personal representative faces platform resistance and potential irreversible asset loss. |
| Nevada DAPT not assessed | ⚠️ FLAG | NRS Chapter 166: if a Domestic Asset Protection Trust was previously funded, those assets are not part of the probate estate. No agent investigated this. |
5.3 — Community Property Compliance
| Issue | Severity | Nevada Rule |
|---|---|---|
| Community property characterization unknown | 🔴 CRITICAL | NRS 123.220: equal marital ownership; surviving spouse's ½ passes outside probate automatically (NRS 123.250(1)(a)). Cannot be determined without deed. |
| Spousal consent to encumbrances | 🟡 FLAG | NRS 123.230: both spouses must consent in writing to any sale or encumbrance of community property. Any unilateral encumbrance may be voidable. All recorded deeds of trust must be reviewed for dual-signature compliance. |
| CP tax step-up benefit | ⚠️ OPPORTUNITY | IRC § 1014(b)(6): if confirmed community property, both halves step up to fair market value at first death — a potentially substantial income tax benefit that must be documented. |
SECTION 6 — 30-ACTION CHECKLIST
- Search Clark County Assessor at
maps.clarkcountynv.govto resolve true APN for 1600 Foothills Village Dr — all estate work is blocked until this is complete (NRS 136.050) - Obtain recorded grant deed from Clark County Recorder — confirm legal description, owner of record, and vesting type (NRS 111.064; NRS 123.220)
- Match deed owner of record to decedent's death certificate — confirm identity and confirm property is a probate asset (NRS 136.050)
- Send MERP opening notification immediately to HMS/Gainwell Technologies by email (nvestaterecovery@gainwelltechnologies.com) and certified mail (P.O. Box 97337, Las Vegas, NV 89193-7337) (NRS 422.29302)
- Contact Nevada DHCFP (1-800-293-3973) to confirm whether decedent received Medicaid at age 55 or older or was institutionalized — determine MERP claim exposure (NRS 422.29302)
- Search Clark County Recorder for any recorded Deed Upon Death instrument under decedent's name — if found, property passes to beneficiary outside probate (NRS 111.655–111.699)
- Produce and review the will for attestation clause completeness, witness identities, beneficiary/witness overlap under the interested witness rule, and execution formalities (NRS 133.040; NRS 133.060)
- Determine whether a revocable living trust exists — obtain trust instrument and confirm whether subject property was deeded to the trustee before death (NRS Chapter 163)
- If no funded trust and no TOD deed confirmed, retain Nevada-licensed probate counsel and prepare petition for the Eighth Judicial District Court — Probate Department, 330 S. 3rd St., Las Vegas, NV 89101 (NRS Chapter 136)
- Search Clark County Recorder for any mortgage or deed of trust encumbering the property — confirm lender identity, balance, and payoff status (NRS 147.150)
- Search Clark County Recorder for recorded federal tax lien notices (IRS Form 668-Y) against decedent (26 U.S.C. § 6321; NRS 147.195(3))
- Search Clark County Recorder for recorded abstracts of judgment against decedent — confirm lien recording dates for priority ordering (NRS 17.150; NRS 147.200)
- Search Clark County Recorder and Nevada SOS UCC database for solar panel fixture filings or other UCC-1 financing statements on the property (UCC Art. 9)
- Search Clark County Recorder for recorded mechanic's or construction liens — interview PR and family about any recent renovation or construction work (NRS Chapter 108)
- Verify property tax currency by searching Clark County Treasurer at
trweb.co.clark.nv.us— confirm no delinquency (NRS 361.450) - Obtain formal HOA estoppel certificate from The Foothills at MacDonald Ranch Master Association — confirm current assessment rate, delinquency ledger, and no pending HOA foreclosure action (NRS 116.3116(3); NRS 116.4109)
- Search Clark County Recorder for a recorded Declaration of Homestead under decedent's name — note that even a valid homestead declaration does NOT block MERP recovery (NRS 115.020; NRS 422.29302)
- If deed reveals entity ownership (LLC or corporation), run Nevada Secretary of State entity search and obtain operating agreement — perform NRS 86.296 Series LLC analysis if applicable (NRS 86.296; Nevada SOS: esos.nv.gov)
- Confirm community property vesting — if CPWROS (NRS 111.064), surviving spouse acquires automatically outside probate; if community property without ROS, assess whether ½ interest is already outside the estate (NRS 123.220; NRS 123.250)
- Document community property status formally to preserve IRC § 1014(b)(6) dual-stepped-up basis benefit — both halves of confirmed CP step up to FMV at first death (IRC § 1014(b)(6))
- Conduct full personal property inventory within 60 days of PR appointment — identify all financial accounts, life insurance policies, vehicles, valuables, and beneficiary designations (NRS 143.040)
- Distinguish probate from non-probate assets — all POD/TOD/beneficiary-designated accounts pass outside probate regardless of will provisions
- Publish Notice to Creditors for four consecutive weeks in a Clark County newspaper of general circulation — 90-day claims period begins on first publication date (NRS 147.010; NRS 147.040)
- Issue personal written notice to all known creditors — 30-day claims period runs from date of mailing (NRS 147.040)
- Engage a CPA to file decedent's final Form 1040 (year of death) and annual Form 1041 fiduciary income tax returns for each year the estate remains open
- Assess total gross estate across all assets (not just real property) for federal estate tax exposure — current TCJA exemption is ~$13.99M per person (2025), but portability election requires timely action (IRC § 2010)
- File a protective Form 706 to elect portability of any unused estate tax exemption (DSUEA) if decedent was a surviving spouse — deadline is 9 months from date of death, extendable to 18 months (IRC § 2010(c)(5))
- Review all governing instruments (will, trust, POA) for express digital asset fiduciary access authorization — absent explicit language, personal representative may face platform resistance and irreversible loss of digital assets (Nevada SB 131 (2013))
- Review all estate planning documents for any Nevada Domestic Asset Protection Trust (DAPT) — if found, confirm funding status and assess fraudulent transfer clawback exposure (NRS Chapter 166; NRS 166.170)
- Review all recorded deeds of trust for dual-spousal-signature compliance if property was or is community property — any unilateral encumbrance may be voidable (NRS 123.230)
SECTION 7 — ATTORNEY ACTION ITEMS
7.1 — Immediate (Before Any Other Work)
Action 1: APN Resolution and Deed Retrieval
The foundational act for this entire estate. Search Clark County Assessor (maps.clarkcountynv.gov). Pull the recorded grant deed from Clark County Recorder. Without a confirmed APN and deed, no probate petition can be filed, no title commitment can be issued, and no lien search is possible.
- Authority: NRS 136.050 (probate jurisdiction requires identifiable real property); NRS 111.681 (TOD deed must state legal description)
Action 2: MERP Notification Notify HMS/Gainwell Technologies at estate opening — before any distributions, before any creditor payments. Nevada's expanded MERP (NRS 422.29302) reaches both probate and non-probate assets and defeats the homestead exemption. Any TEFRA lien (NRS 422.29306) is a perfected real property lien that must be resolved at or before any transfer of title.
- Authority: NRS 422.29302; NRS 422.29306
Action 3: Nonprobate Mechanism Search Before filing any probate petition, search Clark County Recorder for: (a) any Deed Upon Death (NRS 111.655); (b) any deed conveying title to a trustee of a revocable living trust; (c) any CPWROS vesting language in the deed. Filing a probate petition for a property that already has a functioning nonprobate transfer mechanism creates unnecessary expense and potential liability.
- Authority: NRS 111.655–111.699; NRS 111.064; NRS Chapter 163
7.2 — High Priority (Within 30 Days of Appointment)
Action 4: Full Lien Search and Title Commitment Order a title commitment from a Nevada-licensed title company. Instruct the title company to search for: all deeds of trust/mortgages; IRS lien notices (Form 668-Y); abstract of judgment liens (NRS 17.150); mechanic's liens (NRS Chapter 108 — note: attach from date work commences, not recording date); UCC fixture filings; lis pendens; and any recorded MERP TEFRA liens (NRS 422.29306).
Action 5: Will Review and Interested-Witness Audit Produce will and conduct full attestation review. Under NRS 133.060, a subscribing witness who is also a beneficiary has their devise voided — not the will. This creates a silent disinheritance invisible on the face of the will. Confirm witness identities against beneficiary designations. If will is electronic, verify qualified custodian compliance and audio-video recording (NRS 133.085–133.086).
Action 6: HOA Estoppel Certificate Obtain formal estoppel certificate from The Foothills at MacDonald Ranch Master Association. This is the only authoritative document for delinquency amount and super-priority calculation under NRS 116.3116(3). Confirm no pending non-judicial HOA foreclosure (SFR Investments Pool 1 v. US Bank, 334 P.3d 408 (Nev. 2014)).
Action 7: Entity Ownership Analysis (If Applicable) If the deed reveals LLC or corporate ownership, immediately run Nevada SOS entity search and obtain the operating agreement. If a Series LLC is involved, perform NRS 86.296 analysis to determine which series holds the asset and confirm no cross-series liability contamination.
- Authority: NRS 86.296
7.3 — Standard Administration
Action 8: Probate Petition (If Required) If no funded trust, TOD deed, or CPWROS vesting exists, file petition in the Eighth Judicial District Court — Probate Department, 330 S. 3rd Street, Las Vegas, NV 89101 | (702) 455-2650. The estimated gross estate value ($2M–$3.5M) far exceeds the $500,000 summary administration threshold (NRS Chapter 145). Full formal probate applies. Combined ordinary attorney/PR fees will range from approximately $68,000 to $104,000 depending on final appraised value, before any extraordinary services (NRS 150.060(4); NRS 150.061).
Action 9: Creditor Administration
- Publish Notice to Creditors for four consecutive weeks (NRS 147.010) — 90-day claims period runs from first publication (NRS 147.040)
- Issue personal written notice to all known creditors — 30-day claims period from mailing
- Reject untimely claims — late claims are barred under NRS 147.040
- Review all timely-filed claims and apply NRS 147.195 priority waterfall for any payment disputes
Action 10: Tax Filings Engage a CPA for: (a) decedent's final Form 1040; (b) annual Form 1041 fiduciary returns; (c) Form 706 portability election if decedent was a surviving spouse — must be filed within 9 months of death (extendable to 18 months) or the DSUEA is permanently forfeited; (d) documentation of community property status for IRC § 1014(b)(6) dual-step-up basis. Note: Nevada has no state income tax (Nev. Const. art. 10) and no state estate or inheritance tax.
Action 11: Personal Property Inventory File inventory within 60 days of appointment per NRS 143.040. Identify and segregate: probate assets (solely-titled property); non-probate assets (POD/TOD accounts, joint tenancy, beneficiary-designated life insurance, retirement accounts). For a luxury Henderson estate, significant personal property (vehicles, art, collectibles, financial accounts, cryptocurrency) may exist. Confirm digital asset access authority in governing instruments (Nevada SB 131 (2013)).
Action 12: DAPT Review Review all estate planning documents for any Nevada Domestic Asset Protection Trust (NRS Chapter 166). Assets properly transferred to a DAPT more than 2 years before death (or 6 months from date of discovery) are generally protected from creditors (NRS 166.170) and are not part of the probate estate. Confirm no fraudulent transfer clawback exposure.
Probate Court Reference
| Court | Contact |
|---|---|
| Eighth Judicial District Court — Probate Department | 330 S. 3rd Street, Las Vegas, NV 89101 |
| Phone | (702) 455-2650 |
| Probate Commissioners | Commissioner Fontano (PC-1); Commissioner Geist (PC-2) |
| Hearing Schedule | Wednesday and Friday mornings |
This briefing is for informational purposes only and does not constitute legal advice. AI-generated analysis should be independently verified by a licensed attorney.