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The constructive trustee is not necessarily the person who is guilty of the wrongdoing, and in practice it is often a bank or similar organization
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Trust (law) - Wikipedia

https://en.wikipedia.org/wiki/Trust_law
is a legal relationship in which the owner of property, or any transferable right, gives it to another to manage and use solely for the benefit of a designated person

Power of attorney - Wikipedia

https://en.wikipedia.org/wiki/Power_of_attorney
Formerly, the term "power" referred to an instrument signed under seal while a "letter" was an instrument under hand, meaning that it was simply signed by the parties, but today a power of attorney does not need to be signed under seal

Probate - Wikipedia

https://en.wikipedia.org/wiki/Probate
After the testator dies, the person named in the will as executor can decline or renounce the position, and if so should quickly notify the probate court accordingly

Bankruptcy - Wikipedia

https://en.wikipedia.org/wiki/Bankruptcy
For private households, it's important to assess the underlying problems and to minimize the risk of financial distress to recur

Estate planning - Wikipedia

https://en.wikipedia.org/wiki/Estate_planning
, 401(k) plans and IRAs), certain "trustee" bank accounts, transfer-on-death (TOD) financial accounts, and life insurance proceeds

Estate tax | Internal Revenue Service Skip to main content

https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
It consists of an accounting of everything you own or have certain interests in at the date of death (Refer to Form 706 PDF)

Bankruptcy Skip to main content

https://www.uscourts.gov/services-forms/bankruptcy
Court Programs Bankruptcy Bankruptcy helps people who can no longer pay their debts get a fresh start by liquidating assets

Sites: en.wikipedia.org (5) · www.irs.gov (1) · www.uscourts.gov (1)