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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://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
The tax is then reduced by the available unified credit
https://www.uscourts.gov/services-forms/bankruptcy
Courts hear cases over which they have jurisdiction granted by the Constitution or Congress
https://en.wikipedia.org/wiki/Estate_planning
[1][2][3] Estate planning includes planning for incapacity, reducing or eliminating uncertainties over the administration of a probate, and maximizing the value of the estate by reducing taxes and other expenses
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
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://en.wikipedia.org/wiki/Trust_law
The trust is governed by the terms under which it was created
Sites: en.wikipedia.org (5) · www.irs.gov (1) · www.uscourts.gov (1)