In estate planning, what does the term 'ancillary probate' refer to?

The term 'ancillary probate' specifically refers to the probate process that takes place in a jurisdiction other than where the decedent, or the deceased individual, was domiciled at the time of their death. This situation commonly arises when the decedent owned real estate or other significant assets in multiple states or jurisdictions.

In essence, while the primary probate occurs in the decedent's state of residence, ancillary probate is necessary in other states to legally transfer the decedent's assets located there. This ensures that the estate is handled properly in each jurisdiction, adhering to local laws and regulations concerning the distribution of the decedent's estate.

Understanding ancillary probate is crucial for estate planning because it highlights the importance of knowing where assets are located and how they may be affected by multiple local laws. In contrast, the other options relate to different aspects of estate planning, such as property gifts, charitable donations, and tax evaluations, none of which define ancillary probate.