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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://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)
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/Power_of_attorney
[5] If a person without a durable power in place does not have the capacity to execute a power of attorney, the only way for another party to act on their behalf may be to have a court impose a conservatorship or a guardianship
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://en.wikipedia.org/wiki/Trust_law
Trustees have a fiduciary duty to manage the trust for the benefit of the equitable owners
Sites: en.wikipedia.org (5) · www.irs.gov (1) · www.uscourts.gov (1)