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Russian insolvency law is intended for a wide range of borrowers: individuals and companies of all sizes, with the exception of state-owned enterprises, government agencies, political parties and religious organizations
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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
In the English common law, the party who entrusts the property is known as the "settlor," the party to whom it is entrusted is known as the "trustee," the party for whose benefit the property is entrusted is known as the "beneficiary,"[1] and the entrusted property is known as the "corpus" or "trust property
https://en.wikipedia.org/wiki/Estate_planning
Federal income tax purposes, a life insurance trust could be used to pay estate taxes
https://en.wikipedia.org/wiki/Power_of_attorney
An attorney-in-fact may be a layperson and is authorized to act pursuant to the powers granted by a power of attorney but may not engage in acts that would constitute the unauthorized practice of law
https://en.wikipedia.org/wiki/Probate
a will is "proved" in a court of law and accepted as a valid public document that is the true last testament of the deceased; or whereby, in the absence of a legal will, the estate is settled according to the laws of intestacy that apply in the jurisdiction where the deceased resided at the time of their death
https://www.uscourts.gov/services-forms/bankruptcy
About Federal Judges Federal judges work to ensure equal justice under the law
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
The total of all of these items is your "Gross Estate
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)