Form Instructions 706 for South Bend Indiana 2024-2025

Form Instructions 706 for South Bend Indiana: What You Should Know

Part IV — ASSETS LIST 1. Name of Beneficiary 2. Asset Amount 3. Asset Type (General, Real Property, Furniture, or Personal Property) 5. Property Description (See Property Type and Description below) A. Name of Owner B. Total Property Value (See Property Type and Description below) Note : The property listed as Personal Property needs to be clearly distinguishable as Personal Property from Real Property. If a real estate contract or deed for the sale of the real property is shown (see Property Type and Description below), it must be shown on the property in its entirety. Part V(a) — GENERAL REQUIREMENTS: 1. Itemization of Asset Allocation (Allocation of Allocated Assets) 2. Description of Asset Allocation 3. Type of Property (Allocation of Allocated Properties) Part V(b) — PROPERTY TYPE AND DESCRIPTION: (Allocation of Allocated Properties) A. Asset Type (General, Real Property, Furniture, or Personal Property) B. Property Type (General, Real Property, Furniture, or Personal Property) A. Type of Property (General, Real Property, Furniture, or Personal Property): Assets are allocated on a first come, first served basis to persons to whom assets have been allocated to, to persons not so allocated or to persons whose allocation will not be made for reasons of equity or under the law of the United States. (See Section 12 of the General Rules for Distribution of Real Property below.) B. Property Description (General, Real Property, Furniture, or Personal Property): The definition of personal property used in this section shall be construed to require that the property be suitable for its intended use and that it be of durable quality (i.e., not to be damaged). Such property may be: (i) Personal Property such as, but not limited to, vehicles, aircraft, and boats, (ii) Property used or intended for use as collateral, or (iii) Real Property. Personal property is: (a) Any personal property that is used or intended for use directly in the conduct of a trade or business. (b) The tangible personal property that constitutes a component part of a capital asset (as such term is defined in Section 1203(a) of the Internal Revenue Code of 1986, as in effect on the date of the enactment of this Act). Personal property that is not property described in clause (a).

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