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[6] Unlike most other debts, those student loans may be discharged only if the person seeking discharge establishes specific grounds for discharge under the Brunner test[7] under which a court evaluates three factors:
If required to repay the loan, the borrower cannot maintain a minimal standard of living;
The borrower
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https://en.wikipedia.org/wiki/Bankruptcy
In most jurisdictions, bankruptcy is imposed by a court order, often initiated by the debtor
https://en.wikipedia.org/wiki/Trust_law
In most jurisdictions, this requires a contractual trust agreement or deed
https://en.wikipedia.org/wiki/Power_of_attorney
This means, for example, that if a principal authorizes someone to sell the principal's house or other real property, and the law requires a contract for the sale of real property to be in writing (which is required under the Statute of Frauds in most U
https://en.wikipedia.org/wiki/Estate_planning
Assets left to any other heir, including the decedent's children, may be taxed if that portion of the estate has a value in excess of the lifetime gift, estate, and generation-skipping transfer tax exemption amount
https://en.wikipedia.org/wiki/Probate
The probated will then becomes a legal instrument that may be enforced by the executor in the law courts if necessary
https://www.uscourts.gov/services-forms/bankruptcy
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https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
Most relatively simple estates (cash, publicly traded securities, small amounts of other easily valued assets, and no special deductions or elections, or jointly held property) do not require the filing of an estate tax return
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)