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Co-ownership: Ownership of property by more than one person is facilitated by a trust
from the top result below
https://en.wikipedia.org/wiki/Trust_law
This may be done for tax reasons or to control the property and its benefits if the settlor is absent, incapacitated, or deceased
https://en.wikipedia.org/wiki/Bankruptcy
The spectrum is broad in the EU, with the UK coming closest to the US system (Reifner et al
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/Power_of_attorney
When all the claims are paid, the attorney-in-fact then returns the leftover funds to the subscribers
https://en.wikipedia.org/wiki/Probate
Although relatives of the deceased frequently receive priority over all others, creditors of the deceased and 'any other citizen [of that jurisdiction]'[citation needed] may act as an administrator if there is some cognizable reason or relationship to the estate
https://www.uscourts.gov/services-forms/bankruptcy
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https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
The total of all of these items is your "Gross Estate
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)