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pre income tax trust
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Section 2117.37 | Presentation of contingent claims.

...ntly accrues on the claim, it shall be presented to the executor or administrator, in the same manner as other claims, before the expiration of six months after the date of death of the decedent, or before the expiration of two months after the cause of action accrues, whichever is later, except as provided in section 2117.39 of the Revised Code. The executor or administrator shall allow or reject the claim in...

Section 2117.38 | Assets from which payment to be made.

...ts of the estate at the time a claim is presented under section 2117.37 of the Revised Code, and if the claim is allowed or after rejection is found to be due from the estate, but the assets remaining in the possession of the executor or administrator are insufficient to pay the claim in full, the assets remaining shall first be exhausted before proceeding to recover against the distributees of the assets of the esta...

Section 2117.39 | Contingent claims not to be presented.

...bution has been filed, no claim need be presented to the executor or administrator and the claimant may proceed by civil action against the distributees of the decedent's estate as provided in sections 2117.41 and 2117.42 of the Revised Code.

Section 2117.40 | Estate of deceased in the hands of heirs.

...hat a claim thereon does not have to be presented to the executor or administrator, or if a contingent claim is presented to the executor or administrator as provided by section 2117.37 of the Revised Code, but the assets of the estate are insufficient for payment of the claim in full, then the heirs, next of kin, surviving spouse as next of kin, devisees, and legatees shall be liable for the payment of such claim or...

Section 2117.41 | Payment of contingent claims after settlement of estate.

...A claimant whose cause of action accrues as provided in section 2117.37 of the Revised Code may bring suit to recover on the claim against the heirs, next of kin, surviving spouse as next of kin, devisees, and legatees under the decedent's will, each of whom shall be liable to the claimant in an amount not exceeding the value of the real and personal property that the person received under the will or on distri...

Section 2117.42 | Creditors may proceed against all in one action.

...If, in the cases specified in section 2117.41 of the Revised Code, more than one person is liable for the debt, the creditor shall proceed by one action to recover the debt against all so liable, or as many of them who are within the reach of process. By the verdict of a jury if either party requires it, the court shall determine what sum is due to the plaintiff. The jury also, according to the equities of the ...

Section 2119.01 | Trustee for absentee.

... one of the next of kin, may appoint a trustee to take possession and charge of the property of the person, other than the property with respect to which the person has made provision by written instrument designating an agent or attorney in fact. The application shall be filed in the county in which the person last resided or if the person's last known residence was outside this state, the application may be ...

Section 2119.02 | Notice.

...The probate court, before appointing a trustee for an absentee, shall cause notice of the filing of the application under section 2119.01 of the Revised Code and of the time and place of hearing on the application to be published once a week for four consecutive weeks in a newspaper of general circulation in the county and shall cause copies of the notice to be mailed to the spouse and next of kin of the absent...

Section 2119.03 | Powers of trustee.

...ntee's dependents, including insurance premiums, orders for an award of spousal support, and other obligations. The court may make any other orders that it considers proper for the care and custody of the property and its proceeds.

Section 2119.04 | Mortgage, lease, or sale of real property - sale of personal property.

...In order to provide money for the payments authorized by section 2119.03 of the Revised Code, proceedings may be had for the mortgaging, leasing, or sale of the real property of an absentee in the same manner as provided by sections 2127.01 to 2127.43 of the Revised Code for sales of real property by executors and administrators. The probate court, upon notice to the spouse and any other persons and in the mann...

Section 2119.05 | Termination of trust - final account.

...robate court for the termination of the trust established under section 2119.01 of the Revised Code, the court shall, on notice to the trustee and other interested parties, order the trustee to file a final account and on settlement of the account shall terminate the trust and order all remaining property returned. If an executor, administrator, or guardian is appointed for the estate of the absentee, the court...

Section 2121.01 | Presumption of death.

...ded in division (B) of this section, a presumption of the death of a person arises upon either of the following: (1) When the person has disappeared and been continuously absent from the person's place of last domicile for a five-year period without being heard from during the period; (2) When the person has disappeared and been continuously absent from the person's place of last domicile without being heard...

Section 2121.02 | Proceedings in case of presumption of death.

... any contract, beneficiary designation, trust, or otherwise, may be entitled to any property, right, or interest by reason of the death of the presumed decedent, may file a complaint setting forth the facts that raise the presumption of death in the probate court of the county of the presumed decedent's last residence. (B) When a presumption of death arises pursuant to section 2121.01 of the Revised Code with ...

Section 2121.03 | Probate court hearing.

...of a contract, beneficiary designation, trust, or otherwise, arising by reason of the death of the presumed decedent.

Section 2121.04 | Date of decree - marriage dissolved.

...(A) If satisfied that a presumption of death has been established, as provided in section 2121.01 of the Revised Code, the probate court shall so decree. (B) The death of such presumed decedent shall for all purposes under the law of this state be regarded as having occurred as of the date of such decree. (C) If the presumed decedent is married on the date of the decree, the presumed decedent's marriage is dissolve...

Section 2121.05 | Proceedings for probating will.

... presumed decedent under any contract, trust, or other nonprobate property interest of any person or entity who was a party to the proceedings. The court may condition the granting of that order by requiring any person or entity who would benefit by the order to furnish bond for a three-year period after the decree in the form and amount, with or without sureties, as the court shall order. If any supplementary...

Section 2121.06 | Descent of real property.

...e decree establishing the death of the presumed decedent, the real property of the presumed decedent passes and devolves as in the case of actual death, and the persons entitled by will, or under Chapter 2105. of the Revised Code, may enter and take possession. Persons taking the real property may sell or mortgage it and the purchaser or mortgagee takes a good title, free and discharged of any interest or clai...

Section 2121.07 | Bond required for distribution of estate.

...l property is made from the estate of a presumed decedent, the persons entitled to receive such property may in the discretion of the court and as a condition of distribution be required to give bond in the form and amount, with or without sureties, as the court orders, with the condition that if within a three-year period after the decree is entered by the court it is established that the presumed decedent is alive,...

Section 2121.08 | Administering estate when decree vacated.

...ther contractual payee, successor to a trust interest, or otherwise of the presumed decedent shall be subject to this section, and upon vacating of the decree as provided in this section any property, money, right, or interest, or its fair value if the same shall have been sold or otherwise disposed of, may be recovered from the person who had received that property, money, right, or interest. (C) Except as pr...

Section 2121.09 | Substituting presumed decedent as plaintiff or defendant.

...After vacation of the decree of the presumption of death has been established, as provided by section 2121.08 of the Revised Code, the person erroneously presumed to be dead, on motion filed of record stating the facts, may be substituted as plaintiff or petitioner in all actions or proceedings brought by the executor or administrator, whether prosecuted to judgment or decree or otherwise. That person, in all ...

Section 2503.01 | Composition of supreme court; qualifications for justices.

...The supreme court shall consist of a chief justice and six justices, each of whom has been admitted to practice as an attorney at law in this state for at least one year preceding appointment or commencement of the justice's term and, for a total of at least six years preceding appointment or commencement of the justice's term, has either served as a judge of a court of record in any jurisdiction of the United States...

Section 2503.02 | Chief justice term, election, vacancy.

...A chief justice of the supreme court shall be elected every six years and shall hold office for six years commencing on the first day of January next after his election. Vacancies occurring in the office of chief justice shall be filled in the manner prescribed for the filling of vacancies in the office of judge of the supreme court.

Section 2503.03 | Justice term, election.

...Two judges of the supreme court shall be chosen in each even-numbered year. Each judge shall hold office for six years. The term of one of such judges shall commence on the first day of January next after his election and the term of the other judge shall commence on the second day of January next after his election.

Section 2503.04 | Presiding judge - assigning judges from common pleas court.

...The chief justice of the supreme court shall preside at all terms and sessions of the supreme court. When an unusual number of cases have accumulated in the court of common pleas of any county, the chief justice may, without request, assign judges from other counties to aid in the disposition of such business. When the number of cases pending in the court of common pleas of any county exceeds seventy-five per cent of...

Section 2503.05 | Appointment of officers and employees.

...The supreme court may appoint the clerk of the supreme court, the reporter of the supreme court, the administrative director of the supreme court, the law librarian of the court, the marshal of the court, the administrative assistant to the chief justice, and assistants, deputies, clerks, stenographers, and other employees who are necessary for the prompt and efficient discharge of the duties of the offices of ...