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| Renunciation and Waiver of Right to be Appointed Executor (or Personal Representative) |
| Introduction |
| An executor (or personal representative) is the person in charge of administering an individual's estate upon his or her death. In the event the decedent leaves a will, the executor named under the will administers the decedent's estate, whereas if the decedent dies without a will, the court appoints an individual, who is usually a family member of the deceased, to serve as the executor. |
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| Priority as to Who Can Serve as the Executor (or Personal Representative) |
Every state in the U.S. has different rules with respect to priority in serving as the executor (or personal representative). Generally, in the event the decedent leaves a will, as a matter of course, the executor named under the will has the highest priority in serving as the executor of the deceased's estate. However, different states have different rules as to priority in serving as the executor in the event the decedent dies without a will.
Under the Hawaii Revised Statutes, for example, if a decedent dies without a will, the surviving spouse of the deceased has the highest priority in serving as the executor of the deceased spouse's estate. Then, priority is given to other living heirs of the deceased, and next, to any creditor, forty-five ("45") days following the decedent's death.
Under the New York Surrogate's Court Procedure Act, in a voluntary administration proceeding without a will, highest priority is also given to the surviving spouse, but the rules in New York more specifically descends the order of priority to 1) a child or grandchild, (2) parent, (3) brother or sister, and (4) niece or nephew or aunt or uncle, of the decedent, if the surviving spouse is not available to serve as the executor. |
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| Renunciation and Waiver of Right to Serve as the Executor (or Personal Representative) |
An executor (or personal representative) who has priority to serve can renounce or waive his/her right to serve and nominate another individual to serve in his/her place, by usually filing a written document to renounce that right, with the court.
For families that do not reside in the state in which the estate administration takes place, it might make sense for the family member with priority to serve, to renounce or waive his/her right to serve as the executor and nominate a third party who is present in the state where the estate administration takes place, to serve as the executor. Such a person could be the probate lawyer that the family hired, who is present in that jurisdiction, or a friend/other third party who resides in that state, depending on the scope of the persons the state law permits as to who could serve as the executor. A person who is present in that state can appear in court, and can more easily sign documents, etc. that need to be signed during the estate administration process, which can be especially helpful in the event all of the deceased’s family members reside outside of the U.S. |
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| Conclusion |
| As the renunciation and waiver of executor can be a helpful tool to use at times when a family member with priority will not be able to serve for different reasons, it is good to be aware of state laws that provide for rules with respect to priority in serving as the executor, and who in place can serve as one in the event higher-priority members will not be able to serve. |
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| Free Webinar on the Importance of Preparing Trusts in the United States Offered in August |
| Attorney Yuka Hongo is offering a free webinar in August for Japanese nationals interested in creating trusts in the United States as part of estate planning. Don't miss this opportunity to learn how trusts, asset protection, and estate planning tailored to your unique multi-national needs can benefit your family's future. The webinar will be held on Wednesday, August 21, 2024, and registration will open soon. |
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| Client Comments |
| "Lawyers in the U.S. can be difficult to talk to at times, but I think people find it easy to talk to Ms. Hongo. I also like the fact that Ms. Hongo follows up with her clients on a timely basis." |
| Sachiko Trillo, Honolulu |
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| "Hongo Tsuji Tax & Consulting, our accounting firm, introduced me to Ms. Hongo. I consulted her with regards to estate planning, and I appreciated the fact that she took care of our documents in a timely manner." |
| K.A., Tokyo |
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| "I appreciated Ms. Hongo's professional expertise and the kind way in which she took care of our matter. I am truly happy that she helped us." |
| Mitsuko Seto, Osaka |
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| "Ms. Hongo not only prepared my trust, but also took care of legal matters involving my company. Her fee is reasonable and she follows up with you in a timely manner." |
| S. Suzuki, Company Owner |
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| "Ms. Hongo took care of our matter in a kind manner. We liked the fact that her office was located in Waikiki, near our home." |
| Sugiyama, Waikiki |
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| "I became a successor to 2 condominiums that my wife owned in Hawaii, after my wife passed away. Ms. Hongo took care of our probate matter in a short timeframe of 1 year. We feel very grateful to her." |
| Shuichi Sakamoto, Nasu |
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| "Our clients were very satisfied with Ms. Hongo's service because she was able to explain matters such as probate in an easy-to-understand manner. Ms. Hongo is someone we can rely on for any matter." |
| Noboru Ohhashi, List Sotheby's, Tokyo |
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| "Given that the U.S. real estate recording process and its pertaining laws differ from those of Japan, and it is difficult to learn about them in English, I appreciated Ms. Hongo being able to explain them to me in an understandable manner. I would like to seek her help in the future for other matters." |
| K. Iwasaki, Honolulu |
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| "Ms. Hongo helped me with the estate planning for my real estate in Hawaii. I was glad she was able to help me during her visit in Japan." |
| S.T., Kawasaki |
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| "It was our long-term goal to prepare a trust for our family. We are now able to take the next step in our lives, as Ms. Hongo applied her proficient bilingual skills to efficiently take care of our matter. We are very grateful for what she did for us." |
| A.P., Honolulu |
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| Attorney Yuka Hongo has been included as an honored listee in Marquis Who's Who for 2024. Marquis has chronicled the lives of accomplished individuals and innovators since 1898. |
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| Hongo Law Office LLLC is proud to have been acknowledged as one of the "Best Probate Attorneys in Honolulu for 2024" by Expertise.com. |
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| Attorney Yuka Hongo has been named a 2023 Elite Lawyer in the area of Estate Planning in Hawaii. The award recognizes attorneys who have displayed a high level of competence in their practice. |
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| You're invited to call or email |
"If you have questions about estate planning and administration, please don't hesitate to call. I'll be glad to hear from you." – Yuka
Call (808) 237-9944 or email yuka.hongo12@gmail.com |
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| Meet Yuka Hongo, Esq. |
| Yuka Hongo is a respected estate planning attorney based in Honolulu, Hawaii. She has practiced law for 10 years and is fluent in both English and Japanese. |
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Practice Areas: Yuka represents clients in matters related to estate planning such as the preparation of trusts, wills, and Transfer on Death Deeds. She also provides a service in the area of estate administration, including probate.
Education: In 2000, Yuka graduated from Oberlin College (Oberlin, OH), where she earned a Bachelor of Arts Degree in Economics and East Asian Studies. In 2004, she graduated from Loyola Law School (Los Angeles, CA), where she earned her Juris Doctor Degree. In 2022, Yuka graduated from Keio University (Tokyo, Japan) where she earned a Master of Laws Degree.
Court Admissions and Bar Memberships: Yuka is a member of the Hawaii, California, the District of Columbia Bar, and New York Bar Associations. Yuka is a member of the International Law Section of the Hawaii State Bar.
Additional Qualifications: Yuka is a Certifying Acceptance Agent who can obtain the ITIN tax number for foreigners in the U.S. In addition, she is a life insurance agent and a licensed notary public in Hawaii. Also, Yuka is fully bilingual in Japanese and English and has in-depth experience including complicated translations working with both languages.
Multicultural Background: Yuka has experience living and working in both the U.S. and Japan and has a thorough understanding of both cultures and the people who live in both countries. In addition, she loves working with people from other multicultural backgrounds, and working on international matters.
Accounting Experience: Yuka worked for the Tokyo office of a prominent U.S. accounting firm for the past number of years and has extensive experience working with tax and legal issues that arise from cross-border transactions.
Educational Presentations: Yuka has presented seminars in Japan relating to Transfer on Death Deeds in Hawaii and trusts in the United States.
Residence & Interests: Yuka lives in Honolulu, Hawaii and is single. She enjoys scoping out new eateries and restaurants. |
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