Mutually acknowledged children
The Division of Taxation lists a mutually acknowledged child of the decedent in Class A, which is exempt, but says the self-executing waiver forms L-8 and L-9 cannot be used where that relationship is claimed. The claim must be set out under the state's administrative code. If this applies to your family, the estate attorney will need more time and paperwork before the deed can move, so plan for it. Keep everything the court sends in one folder, and bring it to the first meeting with the estate attorney.
