Effective: October 29, 1999
Latest Legislation: House Bill 59 - 123rd General Assembly
Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.
Structure Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Section 2131.01 | Present Value Determinations.
Section 2131.02 | Legal Disability Defined.
Section 2131.04 | Expectant Estates Descendible, Devisable, and Alienable.
Section 2131.05 | Validity of Remainders.
Section 2131.06 | When Expectant Estates Defeated.
Section 2131.07 | Estate in Fee Simple May Be Made Defeasible.
Section 2131.08 | Rule Against Perpetuities.
Section 2131.09 | Exemption of Certain Trusts.
Section 2131.10 | Payable on Death Accounts.
Section 2131.11 | Release and Discharge of Payable on Death Account.
Section 2131.13 | Transfer-on-Death of Motor Vehicle, Watercraft, or Outboard Motor Statute.
Section 2131.21 | Deposit of Securities Held in Fiduciary Capacity.