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https://en.wikipedia.org/wiki/Bankruptcy
Bankruptcy is a legal process through which people or other entities who cannot repay debts to creditors may seek relief from some or all of their debts
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
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
The granting of probate is the first step in the legal process of administering the estate of a deceased person, resolving all claims and distributing the deceased person's property under a will
https://en.wikipedia.org/wiki/Estate_planning
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https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
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https://www.uscourts.gov/services-forms/bankruptcy
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Sites: en.wikipedia.org (5) · www.irs.gov (1) · www.uscourts.gov (1)