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https://en.wikipedia.org/wiki/Bankruptcy
Bankrupt is not the only legal status that an insolvent person may have, meaning the term bankruptcy is not a synonym for insolvency
https://en.wikipedia.org/wiki/Estate_planning
Guardians are often designated for minor children and beneficiaries with incapacity
https://en.wikipedia.org/wiki/Power_of_attorney
If someone is already incapacitated, it is not possible for that person to execute a valid power, although in some jurisdictions, it may be possible for someone to have the capacity to execute a power of attorney even if they do not have the capacity to make the decisions that they are delegating
https://en.wikipedia.org/wiki/Probate
Executors "step into the shoes" of the deceased and have similar rights and powers to wind up the personal affairs of the deceased
https://en.wikipedia.org/wiki/Trust_law
The beneficiaries are equitable owners of the trust property
https://www.uscourts.gov/services-forms/bankruptcy
Courts hear cases over which they have jurisdiction granted by the Constitution or Congress
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
Once you have accounted for the Gross Estate, certain deductions (and in special circumstances, reductions to value) are allowed in arriving at your "Taxable Estate
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)