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About Jude & Jennifer Heath
Jude J. Heath is a Jesuit High School Alumnus with a B.S. in Accounting from the University of New Orleans. He has held financial and accounting positions in wholesale, retail and service industries.
Jennifer H. Heath also has a B.S. in Accounting from the University of New Orleans. She worked in Arthur Andersen's tax department for eight years. As a tax manager, she serviced clients in many different industries.
In 1996, Jennifer and Jude started J Heath & Co. with the single goal of helping individuals navigate the complicated world of taxes. Since then the firm has grown to a staff of 10, with over 600 individual and business clients across multiple industries. Our primary source of new clients is through references from satisfied clients, family and friends, and networking connections.


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Go Back
Go To Articles Directory Home Page
To get the current article, - See Below (at the bottom of the page) -.
For top news titles, see below.
Web sites and videos listed in this page are frequently updated.
If you find that this page is useful (quality of web sites, images and videos, ...), you can add it to your favorites.
Bookmark Page !
Best Rated Gas Grills Under 0
The first of the best rated gas grills under 0 is the Brinkman Pro Series 2210. A very basic grill, it offers a 636 total square inch area for cooking, which is very large in comparison to most in this price range. Its 12000 btu burning capacity is not that powerful, but it does offer three burners.
About the Author: Judy Simpson makes it quick and easy to find the best barbecue gas grills. Read expert information here.

subset: commoncrawl


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Asbestos Removal Safety Kit
Asbestos Removal Safety Kit
This is a unique product which has been specially designed for residential customers Australia wide. It contains all of the necessary safety gear and protective clothing to enable you to safely remove your bonded asbestos materials around your home.
The kit contains enough bags and plastic to remove about 10m². This is the average wall size of a medium bathroom or laundry. Additional items can be added to the kit if you are removing a larger area.
All of the products contained in the kit have been carefully chosen to provide you with optimal protection in accordance with all of the Occupational Health & Safety regulations. All of the products meet the strict Australian Standards.
The easy-to-follow Instructions ensure that you will remove your asbestos contaminated sheeting in the safest manner.
Kit Contents:
- 1 pair of non-breathable coveralls
- 1 P2 disposable respirator
- 1 pr clear safety spectacles
- 1 pr nitrile coated gloves
- 1 pr shoe covers
- 10 x large asbestos bags
- 10m² builders plastic
- 1 roll HD tape
- 2.3 ltrs asbestos sealer
- 1 spray bottle
- 5 mtrs 'danger' tape
- Mask fitting instructions
- Instructions
- Do's and Don't's information


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As one of the nation's leading pediatric health care systems, Nemours is committed to providing all children with their best chance to grow up healthy. We offer integrated, family-centered care to more than 300,000 children each year in our pediatric hospitals, specialty clinics and primary care practices in Delaware, Florida, Maryland, New Jersey and Pennsylvania. Nemours strives to ensure a healthier tomorrow for all children – even those who may never enter our doors – through our world-changing research, education and advocacy efforts. At Nemours, our Associates help us deliver on the promise we make to every family we have the privilege of serving: to treat their child as if they were our own.
Located in Orlando, Fla., Nemours Children's Hospital is the newest addition to the Nemours integrated healthcare system. Our 100-bed pediatric hospital also features the area's only 24-hour Emergency Department designed just for kids as well as outpatient pediatric clinics including several specialties previously unavailable in the region. A hospital designed by families for families, Nemours Children's Hospital blends the healing power of nature with the latest in healthcare innovation to deliver world-class care to the children of Central Florida and beyond. In keeping with our goal of bringing Nemours care into the communities we serve, we also provide specialty outpatient care in several clinics located throughout the region.
Job Description
The RN II provides and coordinates nursing care in partnership with the child and family and other community resources that is individualized to meet the child or family's unique needs and situation. The RN II considers individual, cultural, ethnic, and religious values and beliefs in planning and delivering evidence based care to both individual children and also the disease specific population, by providing pertinent teaching, coordination, continuity of care and consultation with appropriate community resources
The RN II is responsible for program development and management. As a program manager, the RN II is responsible for the smooth day-to-day operations and administration of the program including running the program, submitting reports, directing staff, training, scheduling, etc. The RN II will manage, coordinate and participate in a variety of administrative and/or clinical activities related to a specific program or specialty; supervise staff; and develop policies and procedures consistent with program objectives. May need to travel to satellite locations as needed.
Job Duties
Job Requirements
Our dedication to professionals who are dedicated to children frequently earns Nemours a spot on the list of top workplaces in the communities we serve. Our Associates enjoy comprehensive benefits, including our unique "Bridge to a Healthy Future" pediatric health plan, an integrated wellness program, opportunities for professional growth, and much more. As an equal opportunity employer, Nemours focuses on the best-qualified applicants for our openings.
Urgent Care Association
28600 Bella Vista Pkwy, Suite 2010
Warrenville, IL 60555
E: email@example.com


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Check the spam or junk mail filters. Also check to see if he can send to anyone else at your organization. Try sending a simple message without any attachements but just plain text in the body. If no messages can make it to your organization from his, then there may be something blocking the sender's server from connecting to your mailhost. Please provide more information after you have done these tests.
Register Hereor login if you are already a member


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Everything Wrong With Back To The Future In 8 Minutes [VIDEO]
I've said before how big of a fan of Back To The Future I am. Part of being a fan is getting past the few temporal anomalies in the movies that would make it impossible (like how Marty and Jennifer still exist in 2015 when Doc stole them from 1985 for instance). Well, the folks at Cinema Sins couldn't just sit by idly and enjoy the greatest film of all time, they had to come out with this video pointing out all the errors in the first Back To The Future movie.


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Follow @travelmeow on Instagram!
TravelMeow Instagram
Follow @travelmeow on Instagram!
The Real Life "Chocolat" Town in FranceJuly 29, 2014A town built around candy-making monks is a must-see on my list! If you're headed to Burgundy wine country, Flavigny-su-Ozerain...
How to See Paris in 2 DaysJuly 26, 2014Paris, Mon Amour! I love this sprawling porcelain city of amazing art & desserts. Around every corner lies another icon...


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Petition for Divorce
To initiate a divorce, you may complete a petition for dissolution of marriage, file it with the court and provide a copy to your spouse through service of process. The person who files the petition for divorce is the petitioner and the person who responds to the petition is the respondent. If your spouse initiates the divorce and serves you with divorce papers, you must file an answer with the Florida court within 20 days. Failure to respond to the divorce papers within the legal time frame means the divorce may proceed without your participation. For each petition, motion or pleading you file, you typically must serve a copy on the other party. If you are unable to pay filing fees, you can file an application for civil indigent status.
Mandatory Disclosures and Discovery
Florida has certain mandatory disclosures for both parties to a divorce. Each spouse completes a financial affidavit and includes detailed financial information, including employment income, rental income, marital assets, outstanding loans, credit card debts and household expenses. The court often requires each spouse to provide the other with a copy of financial records prior to trial. If you and your spouse disagree on the value of resources or extent of debt, the judge may request your financial records to resolve disputes and ensure proper distribution of marital property. After you file your petition for divorce, you and your spouse request and share information with each other through the discovery process. Discovery involves an exchange of information and evidence required to proceed with the divorce and resolve any issues in dispute.
Case Management Conference
After the discovery process, the judge may order you and your spouse to attend mediation to attempt to negotiate a settlement agreement. If you and your spouse fail to reach a marital settlement agreement that resolves all your marital issues, such as property distribution, child custody, child support and spousal support, your case proceeds to trial. Before your trial date, the judge typically schedules a case management conference. At the case management conference, the judge meets with both spouses, checks the progress on any marital settlement agreement and assesses the status of your case, without ruling on any issues.
Pretrial Hearing and Divorce Trial
After the case management conference, the judge typically schedules a pretrial hearing. During the pretrial hearing, the judge assesses the progress you and your spouse have made in reaching a martial settlement agreement. If you have resolved most but not all matters, the judge may order you to return to mediation and work out the remaining issues. If you cannot agree on any major issues, your case proceeds to trial as scheduled. At trial, you and your spouse each present your requests to the court and provide evidence to support your requests. You must follow the Florida rules of civil procedure and address the court in a professional manner. Court staff cannot advise you on how to testify, present evidence or draft legal documents.


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if you're reading this, we may share a common goal of keeping our privacy secure on the Internet. To achieve this there are a variety of methods but they almost all involve proxy servers to some extent.
The proxy server can be found in many guises on the internet and indeed there are many different types but they all face the same challenges in how to handle the different protocols that are used on the internet.
A proxy server operates at the Application layer of the OSI model and in general they have two ways of handling protocols - they can either be proxied or tunneled.
When we talk about a proxy operating at the Application layer we basically means that the proxy server actually understands what is happening. At this point we can do neat things like filter the protocol, perform logging and operate access control.
If a proxy doesn't understand a protocol however it will generally just tunnel this information between the client and the server. This relaying happens generally with any protocol that the proxy doesn't have specific support for it, examples are things like SSL protocols which are normally just tunneled by most proxies (but many don't support SSL at all) including many of the web based proxies you'll find on the internet.
Examples of protocols that do operate at the application level and which are truly proxied are things like HTTP, FTP and Gophur!
If you've been using the internet for a while you may remember gophur it was a protocol designed for searching for documents, it was pretty popular at one time but I don't think anyone uses it much now outside maybe a few universities.
Anyway the important thing to remember from a privacy point of view is that ever piece of data you send through your web browser when using a proxy, goes through that proxy server - make sure you know it's secure and well run !


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It's that time again! Take out your teeny weenie yellow polka-dot bikini and catch some sun by the pool.
Although summer brings warm weather and beach days, it may also lead to fad dieting and unhealthy habits. If you're like most women, you'll try anything to de-bloat and slim down. Don't be fooled by quick fixes that are temporary and leave you feeling dissatisfied. Soon, cravings consume the mind, and one binge later you're back to hiding in a sarong. Not this year! My easy tips are proven to help you lose weight while eating all of your favorite foods. These easy "no diet" tips will help boost your confidence so you feel firmer, more energized, and ready to hit the beach!
• Drink enough water. Although research varies on the subject, men and women need about two liters per day.
• Downsize plates so eating is a visual experience. Portion your meals and sit down to really enjoy the flavor.
• Try new things and make sure to have a diet full of variety. Visit a local farmer's market to check out the treats of the season -- there is always a new fruit or vegetable to sample.
• Eat quality foods and fewer processed snacks, meals, and drinks.
• Watch your salt intake. Eating excessive salt can lead to weight gain.
• Also watch your sugar intake, as most people indulge their sweet tooth too frequently.
• Get enough electrolytes in your diet. Boost your potassium! Foods rich in this nutrient include bananas, potatoes, and dried apricots. Other low-calorie, high-potassium foods include carrots, peppers, and brussel sprouts. Increase your levels of magnesium! This electrolyte is involved in more than 300 essential metabolic reactions and plays an important role in energy production, specifically ATP.
• Consume more calcium. Calcium-rich foods include milk, yogurt, spinach, kale, and sesame seeds. Calcium supports nerve and muscle functions, which is critical to keeping your body on the weight loss track. Also, getting enough vitamin D in your diet from fatty fish, mushrooms, eggs, and meat may lead to a greater weight loss.
• Eat enough protein. Protein-rich foods contain valuable amino acids that are linked with weight loss, increased energy, and lower fat levels.
• Make time for breakfast. It is still the most important meal of the day. It fuels your morning and kickstarts your metabolism.
• Sleep more. Sleep deprivation can lead to fatigue, clumsiness, and weight gain. Getting enough sleep is crucial to proper cognitive function as well as controlling hunger.
• Find ways to deal with stress. When we feel that we've lost control of events, we tend to overeat and use food as an outlet to our problems.
• Make time for relaxation. Stress less, enjoy living, and you will see a change in your body.
• Adding simple exercises such as walking and yoga will help burn calories and calm your senses.
• Make these sayings your mantra or find a personal one that works for you:
- "I will not use food to mask my emotional needs."
- "I love the body I have."
- "I will make peace with my body and treat it with respect."
For more by Carrie Wiatt, M.S., click here.
For more on personal health, click here.


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Your order has been successful and you should be receiving an email with all the information you need to download and enjoy the presets very soon. Just for your information the withdrawal will be done by Affilicon GmbH.
If you have any problems, please send us an email at email@example.com and we'll do our best to get back to you as soon as possible.


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He Asked For An Ice Cream Cone… But Was Totally NOT Expecting This.
An ice cream vendor in Istanbul's Old City serves up a cone to a customer in the most entertaining way.
Ice cream with a little trolling... how perfect! If this made you smile, Share it with your friends.


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FeverSmart Temperature Monitor
Nurofen for Children FeverSmart Temperature Monitor enables continuous real-time temperature monitoring of babies and children.
Product Features
- Accurate¹
- Temperature alerts
- Medicine tracking
- Monitors as they sleep
- Wireless range up to 40m³
The FeverSmart™ Temperature Monitor is a new baby thermometer to monitor your child's temperature. The Monitor accurately¹ tracks their temperature and sends it to the FeverSmart™ App every 60 seconds for real-time readings. Thanks to the Bluetooth connectivity, you can read the information on your Smartphone and feel in control without interrupting their sleep². The App contains built-in features to help you take care of your child: you can receive notifications when the temperature spikes, track the medication you provide and keep a record of other symptoms your child is showing. You can also keep track of the history of the episodes to share with your healthcare professional at a later stage.
Detailed instructions for use can be found here (User Manual) and our Quick Start User Guide is located here.
¹Accurate within ±0.2° Celsius with correct usages. Environmental factors & child's position may result in greater variance in accuracy.
²Remember to check on your child regularly for signs and symptoms of illness.
³Unobstructed view with Base Station within 1.5m of the Monitor.
*1-2 Business Days


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Medical Esthetician - Henderson, NV
Nae On The Slay (1 reviews)
Hair Salon
"Fresh 2 strand twist! Armani is super dope and does an amazing job! It took me 2 years to find someone in Vegas that I could trust to do my hair. Her vibe is phenomenal and she's very personable. There's no style she can't do! Absolutely recommend."


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Thursday, February 16, 2012
Chinoiserie Slow Cookers
That is a bizarre post title, isn't it? Thanks to Southern Living's Twitter feed, I was introduced to these slow cookers designed by Dana Gibson for Hamilton Beach:
Aren't they brilliant? I looooove my slow cooker - but it stays in a closet because it's not exactly jewelry for my counter. But these decorative cookers would look so lovely while you're entertaining - serving stew or a hot dip - they become part of the display ensemble!
I can't think of a more perfect domestic wedding gift...or Thursday treat.
p.s. I didn't know Dana Gibson is based in Richmond, VA (my hometown). That is very exciting.
Labels: Chinoiserie, Kitchen
6 comments:
Ha, I have a perfectly good slow cooker, that is not pretty. I would rather have that green one.ReplyDelete
Trust me, I have all the slow cookers I need, but fully intend to purchase the blue and white one you show here! How fabulous!!! Can't wait to try out some fabulous slow cooker recipe and leave this sitting out on my counter for a whole day!!! Thank you for sharing!!! Now to locate it.....ReplyDelete
My slow cooker died and I've been needing to replace it. They're all so ugly it's not a fun purchase. Now, I'm going to get the blue and white one you featured and love seeing it on the counter!ReplyDelete
That is amazing, pining now!ReplyDelete
It's about time someone thought of this. Now, I wish someone would come up with a similarly attractive rice cooker.ReplyDelete
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St Paul's Girls' School
Charity information
St Paul's Girls' School
To offer an exceptional academic and cultural education for girls, which is both innovative and challenging, and which incorporates but goes well beyond the achieving of outstanding examination results.
Through outreach programmes to make girls from less advantaged families aware of the school's bursary programme and to raise the funds needed to enable bright girls, who would not otherwise be able to do so, to attend the school.
The school seeks, over time, to build its bursary fund to make it possible to offer means tested financial assistance to 25% of its intake.
Founded 2007
Established: March 2007
Registered Charity Number: 1119613
Phone number: 020 7605 4814View charity accounts on the Charity Commission website


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|Cross-sectional geometry of weight-bearing tibia in female athletes subjected to different exercise loadings.
MedLine Citation:
|PMID: 19921084 Owner: NLM Status: In-Process
|INTRODUCTION: Bones adapt to the specific loading to which they are habitually subjected. In this cross-sectional study, the association of long-term sport-specific exercise loading with the geometry of the weight-bearing tibia was evaluated among premenopausal female athletes representing 11 different sports.
METHODS: A total of 204 athletes were divided into five exercise loading groups, and the respective peripheral quantitative computed tomographic data were compared to data obtained from 50 physically active, non-athletic referents. Analysis of covariance was used to estimate the between-group differences.
RESULTS: At the distal tibia, the high-impact, odd-impact, and repetitive low-impact exercise loading groups had approximately 30% to 50% (p < 0.05) greater cortical area (CoA) than the referents. At the tibial shaft, these three impact groups had approximately 15% to 20% (p < 0.05) greater total area (ToA) and approximately 15% to 30% (p < 0.05) greater CoA. By contrast, both the high-magnitude and repetitive non-impact groups had similar ToA and CoA values to the reference group at both tibial sites.
CONCLUSIONS: High-impact, odd-impact, and repetitive low-impact exercise loadings were associated with thicker cortex at the distal tibia. At the tibial shaft, impact loading was not only associated with thicker cortex, but also a larger cross-sectional area. High-magnitude exercise loading did not show such associations at either site but was comparable to repetitive non-impact loading and reference data. Collectively, the relevance of high strain rate together with moderate-to-high strain magnitude as major determinants of osteogenic loading of the weight-bearing tibia is implicated.
|R Nikander; P Kannus; T Rantalainen; K Uusi-Rasi; A Heinonen; H Sievänen
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Publication Detail:
|Type: Journal Article; Research Support, Non-U.S. Gov't Date: 2009-11-17
Journal Detail:
|Title: Osteoporosis international : a journal established as result of cooperation between the European Foundation for Osteoporosis and the National Osteoporosis Foundation of the USA Volume: 21 ISSN: 1433-2965 ISO Abbreviation: Osteoporos Int Publication Date: 2010 Oct
Date Detail:
|Created Date: 2010-09-02 Completed Date: - Revised Date: -
Medline Journal Info:
|Nlm Unique ID: 9100105 Medline TA: Osteoporos Int Country: England
Other Details:
|Languages: eng Pagination: 1687-94 Citation Subset: IM
|Bone Research Group, UKK Institute for Health Promotion Research, Kaupinpuistonkatu 1, 33501, Tampere, Finland. email@example.com
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iSuppli: Windows Phone to Leapfrog iPhone by 2015
Microsoft's Windows Phone will overtake Apple's iOS in terms of smartphone operating system market share by 2015, IHS iSuppli forecasted Tuesday. The industry research firm believes the partnership between Microsoft and Nokia will help propel Windows Phone from just a 1.9 percent share of the smartphone market last year to the No. 2 spot behind Google's Android in just a few short years.
"With the introduction of its critically acclaimed Lumia 900, Nokia has set the stage to regain some of its lost smartphone market shareand to re-establish Microsoft Windows Phone as a leading contender in the cellphone operating system (OS) business," IHS analyst Wayne Lam wrote in a January research note that's making the rounds this week.
Lam predicts that Android will continue to steadily gain smartphone OS market share in the coming years, growing from 47.4 percent of the market in 2011 to 58.1 percent by 2015 (see chart below). He forecast Windows Phone's share vaulting from just a sliver of the market last year to 9.0 percent in 2012, 15.3 percent in 2013, 16.1 percent in 2014, and 16.7 percent in 2015.
That's the year that Microsoft would theoretically surpass Apple. The iPhone maker had 18.0 percent of the smartphone OS market and the No. 2 spot behind Google in 2011, according to IHS iSuppli. Apple's iOS will retain that share and position in 2012, but will see its percentage of the market decline to 17.3 percent in 2013, to 16.8 percent in 2014, and finally to 16.6 percent in 2015just a tick behind Windows Phone, if Lam's forecast plays out.
Meanwhile, Nokia "stands to stem its plunge in smartphone market share" and pick up some ground lost to Apple and Samsung in recent quarters, Lam wrote.
"One of the hottest new products unveiled at the Consumer Electronics Show was the Lumia 900, a Windows Phone-based smartphone sporting a flashy set of features that makes it competitive with the best alternatives offered by the Android camp," Lam said.
"This hot product represents Nokia's first step to reclaim its market share. Combined with Nokia's efforts to drive the development of the Windows Phone ecosystem, the Lumia 900 and its successors will help Microsoft to reclaim its No. 2 ranking in smartphone operating system market share in 2015."
For more, see PCMag's Hands-On With The Nokia Lumia 900 for AT&T and the accompanying slide show below.


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Go Back
Go To Articles Directory Home Page
To get the current article, - See Below (at the bottom of the page) -.
For top news titles, see below.
Web sites and videos listed in this page are frequently updated.
If you find that this page is useful (quality of web sites, images and videos, ...), you can add it to your favorites.
Bookmark Page !
Let's Go Dancing With Google
A �Page Rank� is a number Google gives to a web page that represents how important Google thinks the page is on the web. When one page links to another, Google considers it to be effectively casting a vote for the other page. The more �votes� there are for a page across the whole web, the more important that page must be. But that�s quite an assumption, isn�t it? The importance of the page that is casting the vote determines how important the vote itself really is, meaning in Google calculations a page's importance comes from the votes cast for it. These votes are then taken into account when the page is ranked.
About the Author: Another term for a search engine's ranking formula is a search engine algorithms. The goal in search engine optimization is to build a website that meets each search engines "ranking criterion. The closer a website matches each search engine's "ranking criterion, the higher the website scores. Higher scores equal better placement in search engines. The best scores are rewarded with Top 10 search engine placement. Optimization service site web.


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THE rules of the internet decide its speed, safety, accessibility, flexibility and unity. They therefore matter not just to computer enthusiasts, but to everyone with a stake in the modern world. On December 3rd officials from more than 150 countries, plus do-gooders, geeks and other interested parties, will meet in Dubai to argue about how to run the network—and fight over who should control it. more
System error: Governments squabble over new rules for the internet
Leave a Reply
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A big bang shook Lyman Malphrus' home on Independence Day, but the 85-year-old Ridgeland resident slept through the commotion.
When Malphrus got out of bed around 8 a.m. last Thursday, he made his way to the kitchen to find a big gaping hole in the wall of the house located across from Great Swamp Road and Malphrus Road. He was shocked.
He has lived at the same address since the 1960s.
"Whatever it was, I didn't hear a thing," Malphrus said.
Nearby family members quickly gathered, and they could not believe what they saw. Debris from the crushed brick wall scattered the kitchen floor.
The force of whatever crashed through the wall had thrust a china cabinet against the opposite wall causing more damage.
Dishes and cups were broken. The microwave was destroyed. Many keepsakes were lost.
The octogenarian's 56-year-old son, Kistler Malphrus, said family has estimated the damage at about $30,000.
"The bad thing is he doesn't have insurance because the house has been paid off for some time," the younger Malphrus said.
Jasper County Sheriff's Office Lt. Donald Hipp said skid marks at the scene appear to indicate that a vehicle ran the stop sign at Great Swamp Road, crossed Malphrus Road and smashed into the Malphrus home.
Hipp said that whoever caused the damage left the scene without being detected. Nearby residents said they did not see or hear anything. Deputies reported that the incident likely occurred sometime between midnight and 4 a.m. on Independence Day.
"The only thing we can do is to ask the public to call if they have any information," Hipp said.
Fiddler's Seafood owner Donna Rowell, Lyman Malphrus' niece, brought photos of the big hole in the wall of her uncle's home to the Jasper County Sun's office.
"Somebody crashed through, backed out and left," Rowell said.
Family members are pooling their resources to help the elder Malphrus repair the damage. It was not the kind of fireworks they had in mind for their Independence Day celebration.
House hit in holiday collision
A big bang shook Lyman Malphrus' home on Independence Day, but the 85-year-old Ridgeland resident slept through the commotion.


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THINKING THERAPY SLP LLC ; Dyslexia, Dyscalculia, Auditory processing, Comprehension and Communication. ONE WORD AT A TIME!
Assessments and intervention for speech/language needs (receptive, expressive or pragmatic) and learning needs (reading and math)
Over 25 years of experience in both school and hospital settings; licensed through Colorado Department of Education, DORA, American Speech/Hearing Association and Colorado Speech/Hearing Association; Member of International Dyslexia Association -Rocky Mountain Branch.


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I need some tips about kitchen backsplash installation please.
- last edited 3 years ago
- You must login to post comments
Here is the short version of how to install kitchen backsplash:
- Step 1: Prep the walls.
- Step 2: Set the tile.
- Step 3: Cut tiles to fit at edges.
- Step 4: Grout and clean the tile.
You can learn more details and watch pictures and videos at http://kitchen.construction/
- Handymen Advice answered 2 years ago
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Your Answer
Please login first to submit.


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United States Break fans, today is tax day and we're here to show you some little known tax hacks that will save you a lot of money.
First Job Moving Expenses Deduction
If you moved over fifty-miles to start your first job after college, you can write off twenty-three cents per mile plus any road tolls or parking fees you accrue.
That's it
Seriously, that's all I have.
I'm not a tax expert. I'm a writer at a comedy web site.
My boss just told me to write an article about tax tips and this is the only one that came to mind.
Don't tell my boss about this.
If my boss knew that I under-delivered on this tax article, he would be really mad.
I need this job
I owe A LOT of money on my taxes which is why it's even more questionable for me to give any sort of tax advice. Really, this article was a failure on all points.
Ugh, I'm really in over my head here.
I know, I'll just Google tax tips and then post the best ones that I can find. It's a little lazy, but if it gets the job done, then it's good enough.
I tried Googling tax tips and they made no sense.
I read something about how you can write off state sales tax but I'm not an accountant, I have no idea what any of that stuff means. To copy and paste it would be irresponsible without knowing any context. Jeeze. I'm gonna be in so much trouble when my boss sees this.
Wait, here's one.
Complete your taxes by the tax day deadline. If they are complicated, hire an accountant. Don't lie and maybe you won't get audited.
That's it for Break's tax tips. If you see me in the unemployment line next week because my boss fired me for not knowing the first thing about taxes, don't be afraid to say hello.


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App Review: Boom Brigade by 10tons ltd
by Rob on
October 5, 2009
Filed under Daily App Reviews, Games, Staff Favorites
According to the 10tons' description of Boom Brigade, the game is a cross between tower defense, line drawing and top-down style games. I'm a huge fan of tower defense games and have been recently playing many of the line drawing games as well. So, to take these genres and attempt to mix them up, well, we just had to give it a try. Read on to see how we liked it….
The idea is to defend your base from attacking aliens (?). You have a top-down view of the battle field with your base on the right side. When the battle begins, your reinforcement runs out from the base onto the field and enemies start to enter the field. You move your reinforcement(s) by drawing lines on the field for him to follow, he shoots automatically at the enemies. You also get to pick from three different types of reinforcements (one holding a machine gun, one holding a shotgun and one holding a grenade launcher). Each of them has their own pros and cons (grenade launcher kills a lot of aliens with one shot, but takes time to reload, for example).
Waves of enemies gets progressively more difficult and once you've completed one level you are awarded with another reinforcement on the battle field. As you kill the enemies, some of them will leave health power-ups or money on the field, you need to run (draw a line) over and pick them up. Once you get enough money you can upgrade your weapons so that they are more effective. You can also pay to fix your base if you've let the enemy get close to it to try to destroy it.
As the enemy approaches they will try and kill your soldiers on the battlefield. You must move your soldiers so that they are not killed easily by the attacking enemy. To do this, simply put your finger on one and draw a line on the field, he will then follow the line. The more soldiers on the field the more time you spend moving them around so that they don't get killed easily. This can easily get into fast-paced game as you are constantly moving the soldiers to either get a power up or escape certain death from an enemy.
Reviews on iTunes are kinda mixed, however, I found that Boom Brigade did a superb job in mixing three different game styles into one. Boom brigade is currently my number one played game on my iPhone and will likely remain that way for some time. Some players will find that the base is destroyed a little too easy, which was my take at first. However, once you learn to defend it more then it's not such a big deal.
For a quick 5 to 10 minute game experience Boom Brigade delivers excitement and strategy that makes this one a keeper for me.
What we liked: Excellent implementation of a mixed genre, fun game play and a great overall experience.
What we didn't like: Some will find the game too difficult, games can be short/fast especially if you don't upgrade weapons.
- Be sure to keep your soldiers moving around the battle field. Keeping them in one place will spell certain death for them.
- Pick up the money and health power ups. Use the money to upgrade your weapons. You must upgrade to survive.
- If you're solder is getting attacked, MOVE HIM!! (see #1!!).
- Soldiers health does not last long.
- Your base health does not last long. If enemies are hammering on your base, go kill them.


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If it seems like you don't have enough time to reply all the emails you get, maybe you should check out this tip.
The Problem
E-mail takes too long to respond to, resulting in continuous inbox overflow for those who receive a lot of it.
The Solution
Treat all email responses like SMS text messages, using a set number of letters per response. Since it's too hard to count letters, we count sentences instead.
There are 2, 3, 4 and 5 sentences policies. This should help improve your productivity by spending more time away from emailing.


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Amazon has select active sports video games up to 40% off today only. Shipping is FREE with an Amazon Prime account, an Amazon Mom account, an Amazon Student account or when you spend $25 on eligible items.
- Pro Evolution Soccer 2012 — $34.99
- We Ski — $11.99
- Major League Baseball 2K11 — $19.99
- Top Spin 4 — $14.99
- Jillian Michaels Fitness Adventure — $28.99
- Kinect Sports — $24.99
- Kinect Sports Season Two — $24.99
As with all Amazon deals, the price could change without notice. You could pay even less if you use a $5 Amazon gift card you've earned by using Swagbucks as your search engine! Find more Amazon deals on Frugal Living NW.
This post may contain affiliate links. See the disclosure policy for more information.


text: Free Aircrafts Silhouettes Vector Pack Design by : Tariqelamine | License : Check Original source × License Details This image is provided by Tariqelamine - 123Freevectors.com neither selects nor examines, controls, guarantees, approves or sponsors this image. - This image is provided under the terms and conditions applied by Tariqelamine. Before downloading the image, you must read such terms and conditions and make sure that they are consistent with your intended use of the image. You are solely responsible for complying with any Tariqelamine terms and conditions. Close Love Download


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Here are a few more Tulle items and pictures from Washington State. I took these pictures on an overly bright day in a little boat structure down by one of the lakes on the military base. I'm not entirely certain what the purpose of these three-walled structures is, but I'm guessing they were for boats. Either way, the bright sun cast a really pretty light inside of them, making the rather dull wood and concrete come to life. I thought the light added a retro glow to the pictures that complimented my slightly 60s inspired outfit.
*pictures taken in WA (before I left for Europe)


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a couple of weeks ago.
flowing feathers.
New Mexico Sunshine. I confess that they didn't show up nearly as well while I was quilting them. (Please be advised that if you choose to check on the NM sunshine, you may find a forecast for showers; it's the monsoon season, after all. However, the showers are missing my house--even when they surround us on three sides!)
Fil-Tec Glide green that sings of the 1930's, as do these repro fabrics. Regular readers know that Glide is my favorite thread for quilting; it's a trilobal polyester that maintains wonderful tension (both upper and lower) and is a joy to work with. (Embroiderers like it too.)
Quilted on Necchi Nova BU in 1919 treadle irons. I'm wondering if I should do some tutorials on quilting on vintage and antique machines. People think they must be harder to use, but to me they feel easier to use, and they are much quieter than machines with tails.
I'm linking to:
...where you will find more quiltmakers sharing lovely creations.
Happy quiltmaking....


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We are excited to announce that we have a few seats available for training on the New NetX360 on Monday 4/27/2015, 10:00am-12:00pm, at the TFS Home Office.
This training event is Reservation Only. Seating is limited so please RSVP to Lisa Avilio-Meyer at firstname.lastname@example.com or 732-758-9300 Ext. 175 to reserve your seat today!
The training agenda will include an introduction to the New NetX360, Quick Tips , Navigation Tutorial, Question and Answer Session and much more information!
We hope to see you at this valuable training session!


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Week 43 - Kodak Jr. Six-16 Series III folding 616 film camera. I'm not quite sure where I acquired this camera, it's been on my shelf for years looking rather grand with it's folding bellows and lens. Speaking of the lens, I mistakenly thought this was a Kodak Kodex No. 1 camera as labeled on the lens, but on further inspection found the tiny nameplate under the lens (had to get my magnifying glass for these aging eyes!) The f8.8 Lens focuses from 4 ft to infinity with shutter speeds of Time, Bulb, 25, 50, and 100. There doesn't appear to be a cable release thread or tripod socket so I'm not sure about using it in bulb mode.
The camera uses 616 film which I didn't have, so I respooled 120 film onto the 616 spool with two zip ties at one end to fill in the empty space on the spool. I've attached a photo showing the size difference between the 616 and 120 spools, and where I placed the zip ties. This places the numbers for 16 frames in the frame counting window and I used 3, 6, 9, 12, and 15 for 5 perfectly spaced photos on the roll. The resulting negatives are quite large, very sharp, but there appeared to be a white glare in a small area of the some of the photos.
I took the Kodak Jr. Six-16 on a drive around town to some of the areas that I haven't been to in a while. The focusing was pretty accurate with the focusing ring on the lens. Framing was a little off due to the smaller size of the film, I should have aimed a little higher to get more of the sky in the photos.
Developing was done in caffenol for 9 minutes and scanned on Epson V500 Photo.


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Toronto is one of the most populated cities in Canada and consistently receiving high scores for study abroad desirability from international students. While studying in Toronto you will be sure to enjoy the attractive lifestyle in the city, rich cultural diversity, the clean city streets, and the safe environment. Toronto is a leading Canadian city in economic growth and new job creation, welcoming immigrants and embracing talents from all around the world. Make your study experience unforgettable in Toronto and enjoy the multicultural environment in this vibrant metropolis! Located on the north-western shore of Lake Ontario, Toronto is situated in the English side of Canada and is the capital of the province of Ontario. Toronto host almost 140,000 students annually of which more than 20,000 are foreign students.
Considered by many the financial capital of Canada, Toronto has a high concentration of banks and brokerage firms and is home to the headquarters of major national broadcast networks and media outlets. Toronto's economy is highly diversified, with strengths in technology, design, financial services, life sciences, education, arts, fashion, business services, environmental innovation, food services, and tourism.
For students here, Toronto has endless opportunities, like internships, placements, volunteer positions and part-time jobs. Large companies and employers in Toronto include: Accenture, Deloitte, General Motors, Aecon Group, Marriott, McDonald's, KPMG, Kruger, Unilever, IBM, Volkswagen, Xerox, etc.
Toronto is a booming centre for art, fashion, music, theatre, culinary variety and beautiful natural scenery. The city's varied cultural institutions and events include numerous museums, international festivals, live performing, entertainment districts, national historic sites, and sports activities.
Some defining landmarks in Toronto include: the Royal Ontario Museum, the Toronto Zoo, CN Tower, the Art Gallery of Ontario, the Gardiner Museum of Ceramic Art, Ontario Science Centre, the Bata Shoe Museum, and the Textile Museum of Canada, the Toronto Sculpture Garden, Ripley's Aquarium of Canada, and Allan Gardens, among many others.
City shopping areas include the Yorkville neighbourhood, Queen West, the Eaton Centre, Harbourfront, the Entertainment District, the Financial District, and the St. Lawrence Market neighbourhood.
Tourists who enjoy exploring and outdoors activities will appreciate Toronto's vast network of rivers, deep ravines, and urban forest. You can also visit the Toronto Islands and Niagara Falls, go snowboarding or skiing on one of the ski resorts within and around the city, or enjoy a hockey game.
Toronto has an outstanding nightlife brimming with character, and many bars, pubs and clubs to suit all tastes (check out: Lees' Palace, the Horsehoe, House on Parliament, the Hoxton, Wildflower, etc.). You'll also find a thriving LGBT scene in Toronto and a supportive environment for the community.
Toronto has been classified as one of the most diverse cities in the world, as almost half of Toronto's population is foreign-born. A truly multi-cultured metropolis, Toronto is home of well over 80 different ethnic communities and recognises two official languages, English and French, although English is more widely spoken.
The most common ethnic origins in Toronto comprise English, Chinese, Canadian, Irish, Scottish, East Indian, Italian, Filipino, German, French, Polish, Portuguese, etc.
Toronto's ethnic diversity is reflected in neighbourhoods such as Chinatown, Corso Italia, Greektown, Kensington Market, Koreatown, Little India, Little Italy, Little Jamaica, Little Portugal and Roncesvalles.
Toronto experiences warm and humid summers and cold winters. The average temperature between June-August reaches 25°C (77 °F), while the average maximum temperature in January being -1 °C (30 °F). Winter weather can last up to six months here (November to April), so you can expect to still wear a winter coat in April.
Toronto Film School offers on-campus diploma programs, designed to fast track you for a career in entertainment, fashion, design, or video games. In an inspiring and high-energy environment, you'll be mentored by practicing industry professionals and collaborate with peers across creative programs.
At Northeastern University, you get more than a world-class education, you get real-world experience gained at Fortune 500 and startup companies, universities, government agencies, and global organizations. "We want to give you a strong foundational, theoretical, and hands-on experience for your master's program because that's what employers want and that's what the field really needs." — Professor Hanumant Singh, College of Engineering
Yorkville University is a Canadian university with a national presence. The university offers practitioner-oriented master's, bachelor's and diploma programs leading to professional careers that are personally rewarding and contribute to the betterment of society.
Founded in 1827, the University of Toronto has evolved into Canada's leading institution of learning, discovery and knowledge creation. We are proud to be one of the world's top research-intensive universities, driven to invent and innovate.
The School of Continuing Studies offers career-relevant certificates, degree-preparation courses, English as a Second Language and English for Academic Purposes, and facilitates degree completion pathways, which prepare students for the next stage in their academic and/or professional careers.
Ryerson University is at the intersection of mind and action. What our students learn in the classroom is enhanced by real-world knowledge and experience. We champion diversity, entrepreneurship and innovation.


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I've thought off and on about getting one of these…
I admire those yarn bowls, but most bowls made will only fit average size skeins of yarn & I haven't been able to find a yarn bowl large enough to fit a skein with a lot of yardage. Then one day I'm browsing groupon and spot a deal for pottery class and suddenly I had dreams of creating my own yarn bowl from scratch.
So thanks to one of those groupon deals, I signed up for my first pottery class. It was only an introductory course but the thought of coming home with an original piece I made of my own I couldn't resist.
Not knowing there were several types of pottery classes available, at first, I signed up for a hand thrown pottery class, then had trouble with scheduling because all the classes had been booked. While waiting for more classes to be scheduled, I then found another deal also on groupon for a wheel thrown pottery class at the same studio. I thought it was a good chance to compare the two methods & see which one I would prefer.
So on a warm late saturday afternoon I head downtown to La Mano Pottery in the Chelsea section of Manhattan, just around the corner from the world famous Fashion Institute of Technology. I arrived about 10 minutes early for the scheduled 6 PM class, and the guy at the reception counter instructed me to return at 6:00.
After a bit of window shopping, I come back and get set up for class. The environment is an open studio, with separate areas for individual students and artists to work on their crafts, as well as separate teaching areas for wheel throwing and hand throwing pottery. The studio offers introductory as well as multiple week courses for adults & children.
Classes are small with about 12-15 students, each sitting in front of individual potter's wheels. I think clay artisans in the ancient days must have been mostly short in height because you're sitting on a small folding stool that is relatively low to the ground. Someone who is tall may experience a little back pain after a while from the constant having to bend over the wheel.
But this is how you start. Each student is given a few balls of clay,a couple of tools to help shape the object you're constructing, a bucket of water & a sponge.
The instructor went through beginner techniques. How to shape the clay, center it on the wheel, spinning the wheel and manipulating the clay while on the wheel. There were a few mishaps during class. I and another student had to move to new wheels because the instructor found they were spinning in the wrong direction. The clay wouldn't stay centered on the wheel. I couldn't figure out the optimal speed for the wheel; either it was spinning too fast or too slow. One woman expressed she found it therapeutic just playing in the clay. Another student looked as if she had taken classes before, although claiming to the instructor it was her first time. She created one sculpture after another, while I struggled just to get basic techniques down.
After several mishaps, I began to get a feel for the technique. I got the clay to open up as if to begin making a bowl or cylinder:
Then it turned into this:
And after a good deal of time had passed, I finally was able to create my first "masterpiece". A miniature bowl. Too bad none of the pieces created during wheel throwing class could be saved. This would've made a fine ashtray, or maybe a shallow candy dish.
After 2 hours, it was time to clean up the mess. A fun time was had by all. But unless I get a lot more practice, I think my dream of making my own yarn bowl might be deferred at this point. I have a second class in hand thrown pottery at the same studio the following week. Maybe I'll have an easier time there.
Meanwhile I'll leave you a video for one of the experts to show you how it's supposed to be done.


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What I've been doing!
I've tried to keep my posts as informative as possible rather than a 'logbook' of daily goings on. But, Today, I bring you a 'What I've been doing' post.
This past fortnight has mainly been me pulling everything together, much soldering and circuit board creation. My hands are burned throughout with heat and chemicals. Realistically, I wouldn't have had it any other way. I've learned a lot, and through these mistakes, I'm better prepared for next time. I finalised designs on both my circuit boards ( logic and button pad ) and I managed to solve issues with my button pads ( of which was a very large issue which is to be discussed in another post.).
Here are the finished circuit boards. A very exciting milestone.
You can see the connections with both the boards. In the future, when using surface-mount components I can have both the logic and button pad on the one board. This design means that there are no cables.
Here are some finishing touches to the enclosure. I've had to make several revisions in order to fit components and different issues that have arisen with button pads changing, wrong sized switches and sensitivity issues.


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The Kiss.
The power went out and someone kissed Ian!
Ian Hecox
Keith Leak Jr.
Noah Grossman
Courtney Miller
Olivia Sui
Shayne Topp
Directed by Ryan Todd
Written by Monica Vasandani, Cole Hersch & Ryan Finnerty
Smosh Co-Founded by Ian Hecox & Anthony Padilla
Smosh Creative Director: Joe Bereta
Director of Photography: Billy Yates
Editor: Nick Agich
Senior Producer: Alex Hluch
Line Producer: Michelle Holman
Producer: Rebecca Doyle
Associate Producer: Kristina Nikolic
Production Manager: Andrew Garwig
First Assistant Director: Tanner Risner
Production Designer: Andrew Salerno
Art Assistant: Jake Sheets
Art Assistant: Marisa Stelly
Camera: Brennan Iketani
Assistant Camera: Darren Kho
Gaffer: Spencer Smith
Key Grip: Dan Anson
Sound: Ivan Harder
Makeup Artist: Rachel Jenkins
Costume Designer: Lindsay Hamilton
DIT/Media Management: Malcolm Garvey
Script Supervisor: Talia Brahms
Assistant Editor: Matthew Duran
Behind-the-Scenes: Patrick Egan
Post-Production Supervisor: Reed Brice
Colorist: Mike Burton
Sound Mixer: Peter de Leon
Production Assistant: Jake Sperling
Production Assistant: Jake Michels
Animal Trainer: Chris Pollard
Animal Trainer: Rick Nyberg


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St. Vrain Market Bakery
Yes, these photos are all our very own in-house bakery creations. A fabulous array of fresh baked goods - made with love every day. Every morning starts with a cornucopias of breakfast items that always include made-from-scratch cinnamon rolls, croissants, muffins and scones. By mid day, our artisan breads emerge warm from the bakery that always include our daily french baguettes as well as a daily bread special (including Gluten Free options). By early afternoon, our made from scratch pies, cookies, and bars come rolling out and tempt all of your senses. Lastly, our NEW winter bakery offerings now include homemade savory hand pies. Try our Guinness Steak and Onion hand pie; simply scrumptous and warm in your tummy.
Bakery Schedule
There are daily bakery specials including pies and cookies, cinnamon rolls, scones, baguettes, muffins, croissants, and gluten-free items.
Daily Artisan Breads
MONDAY – Rosemary Bread
TUESDAY – Roasted Garlic Parmesan Bread
WEDNESDAY – Jalapeno Cheddar Bread
THURSDAY – (1) Cinnamon Raisin Swirl, (2) Trail-mix Bread
FRIDAY – Challah
SATURDAY – Sourdough
SUNDAY – Olive Bread
Fresh-baked muffins
MONDAY – Baker's Choice
TUESDAY – Morning Glory
WEDNESDAY – Baker's Choice
THURSDAY – Morning Glory
FRIDAY – Baker's Choice
SATURDAY – Morning Glory
SUNDAY – Bread Pudding
Please also ask for: Blue cheese walnut, bread, ciabatta, focaccia, Gluten-free/Dairy Free Multigrain, Gluten-free Buttermilk breads.


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Local Information: Chapelizod, Co. Dublin
Full Profile | Menu | Reviews | Book a Table!
Wrights have returned to management at the Anglers Rest and have extensively refurbished to bring you our all new eatery which exudes French, thread bare elegance.
Join us to avail of our all new menu which includes a freshly prepared selection of sea food and steak, afternoon tea, selection of home baked scones and muffins, fresh ground coffees and a selection of teas.
Note: Map is an approximate indication ONLY. Please contact Wrights Anglers Rest for directions and precise location prior to your visit.


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This factsheet was prepared in cooperation with the Council of the Notariats of the EU(CNUE).
a) wills
There are three main types of wills in the Hungarian legal system: authentic wills, written private wills and (as an exceptional type) oral wills (Section 7:13 of the Civil Code (Polgári Törvénykönyv)).
(aa) An authentic will must be drafted before a notary public. When an authentic will is drafted, the notary public applies the relevant special legal regulations (the provisions of the Act on public notaries applicable to notarial deeds).
(ab) Hungarian law recognises three subtypes of written private wills:
holographic will: this will is valid as regards form if it is entirely written and signed by the testator in his own hand (Section 7:17(1)(a) of the Civil Code);
will written by other persons (allographic will): such wills must be signed by the testator in the contemporaneous presence of two witnesses or, if they were signed previously, the testator must declare the signature to be his own before two witnesses in their contemporaneous presence. The witnesses must sign the will indicating their capacity as such. Typewritten wills are always considered to be allographic even if typed by the testator himself (Section 7:17(1)(b) of the Civil Code).
private will deposited with a notary public: For such will to be valid in respect of form, the testator must sign the will (whether allographic or holographic) himself, then deposit it personally with a notary public, specifically marked as a will. Wills may be deposited with a notary public as an open document or sealed document (Section 7:17(1)(c) of the Civil Code).
As another formal requirement for the validity of all three types of private wills in respect of form, the date when it was drafted must be clearly indicated in the deed itself.
Within the category of written private wills there are special rules applicable to wills consisting of several separate sheets:
- If the will is holographic, each sheet must bear a sequential page number;
- If the will is allographic, in addition to the requirement of the sequential numbering of sheets, the testator and the two witnesses must sign each sheet (Section 7:17(2) of the Civil Code).
A written will can be made only in a language that the testator can understand and
- write (in the case of holographic wills); or
- read (in the case of allographic wills).
Wills drafted in shorthand or another symbol or code writing other than normal writing are invalid (Section 7:16 of the Civil Code).
ac) Oral wills (nuncupative wills) can be made by persons who are in an extraordinary life‑threatening situation where making a written will is not possible (Section 7:20 of the Civil Code). To make an oral will, the testator must orally express his will in its entirety in the contemporaneous presence of two witnesses in a language understood by the witnesses – or in sign language if the testator uses sign language – and concurrently announce that his oral statement constitutes his will (Section 7:21 of the Civil Code). The exceptional nature of oral wills is emphasised by the provision that such will becomes inoperative if the testator had the opportunity to make a written will without any difficulty during a period of thirty consecutive days following the cessation of the situation that justified the making of the oral will (Section 7:45 of the Civil Code).
b) special rules as to the form of joint wills
The Civil Code allows spouses to make joint wills during the term of their conjugal community (Section 7:23 of the Civil Code).
It should be noted that in addition to spouses, registered partners are also allowed to make joint wills, taking into account Section 3(1) of the Act regulating registered partnerships (Act XXIX of 2009).
Spouses (registered partners) may make joint wills in the following formats:
ba) in the form of an authentic will (notarized);
bb) in the form of a holographic private will: In this case, the deed is entirely written and signed by one of the testators in his or her own handwriting, and the other testator declares in the same document in a signed statement executed in his or her own handwriting that the document also contains his or her last will and testament.
bc) in an allographic form: In this case, the deed is signed by the testators in the contemporaneous presence of the other testator and two witnesses, or (if signed earlier) both testators declare separately in the contemporaneous presence of the other testator and the witnesses that the signature on the document is their own.
There are special rules applicable to the form of joint wills consisting of several separate sheets:
- If the will is written in the own handwriting of one of the testators, each sheet of the will must be numbered in sequence and signed by the other testator;
- If the will is allographic, in addition to the requirement of sequential numbering of the pages, the two testators and both witnesses must sign each sheet (Section 7:23(3) of the Civil Code).
c) agreement on succession
In Hungarian law, an agreement on succession is an agreement where one of the contracting parties (the testator) names the other party his heir in exchange for maintenance, annuity or care (Section 7:48 of the Civil Code).
Consequently, in Hungarian law an agreement on succession is always a contract for pecuniary interest. In the agreement on succession the testator may name the other contracting party his heir in respect of his entire estate or a specific part thereof or in respect of certain property. The maintenance, annuity or care offered in consideration may be granted to the testator or to a third party specified in the agreement. An agreement on succession is a disposition of property upon death only in respect of the contractual statement of the testator but not in respect of the other contracting party (the person providing maintenance, annuity or care).
The provisions governing written wills apply to the formal validity requirements of agreements on succession with the exception that the formal requirements of allographic wills apply to such agreements even if they are drafted in the handwriting of one of the parties (Section 7:49(1) of the Civil Code). Accordingly, an agreement on succession is formally valid if
- it is executed in an authentic instrument by a notary public (similarly to an authentic will), or
- it is executed in the manner required for allographic wills (that is, two witnesses are involved).
For the validity of an agreement on succession, the consent of the legal representative and the approval of the guardian authority is required if the party entering an agreement on succession as the testator is
- a minor of limited legal capacity or
a person whose legal capacity has been partially limited in respect of making legal statements relating to property (Section 7:49(2) of the Civil Code).
No. The validity of the disposition is not contingent upon its entry in any official register. However, in cases where a notary public is involved in the drafting of a disposition, such notary public provides ex officio for the entry of the fact that a disposition of property has been drafted (or revoked, amended or a will deposited with a notary public has been withdrawn) in the National Register of Wills (Végrendeletek Országos Nyilvántartása). Accordingly, the making of the following types of dispositions of property upon death (or their revocation, amendment or the withdrawal of wills deposited with a notary public) is entered on the National Register of Wills:
- authentic will (will drawn up by a notary public in an authentic instrument);
- private will deposited with a notary public;
- agreement as to succession (if drawn up by a notary public in an authentic instrument);
- testamentary gift (if drawn up by a notary public in an authentic instrument).
However, the omission of such registration for any reason does not compromise the validity of the will.
Pursuant to Section 7:10 of the Civil Code, testators are entitled to freely dispose of their property, or a part thereof, by a disposition of property upon death.
Accordingly, the freedom of testamentary disposition extends to all the assets of the testator. Even though Hungarian law contains the statutory arrangement of reserved share accruing to certain close relatives (descendant, spouse, parent) of the testator, the reserved share under Hungarian law is a claim subject to contract law, which the beneficiary may enforce vis-a-vis the heirs. (The period of limitation for this claim is five years.) The person entitled to a reserved share does not become an heir, that is, he is not entitled to any material (in rem) share in the estate even if he is successful in enforcing his claim against the heir.
By way of a reserved share, the person entitled to a reserved share has a right to a third of the share, which that person would inherit as a legal heir. Where a spouse is also entitled, as a legal heir, to usufruct rights, a reserved share is, in this respect, a limited usufruct right that provides for his or her needs, taking into account the assets he or she has inherited.
In the absence of a disposition of property upon death, the rules applicable to intestacy govern succession. Under intestate succession, relatives (descendants, relatives in the ascending or lateral lines) as well as the surviving spouse (or registered partner) of the deceased person inherit, in accordance with the rules outlined below.
a) Inheritance by relatives
aa) Inheritance by descendants (Section 7:55 of the Civil Code)
Legal heirs are, first of all, the children of the testator; two or more children inherit in equal shares. In the place of a child (or a more distant descendant) debarred from succession, the descendants of a debarred person succeed in accordance with the rules of substitution, that is,
- in equal shares among themselves;
- in aggregate, the share that their debarred ascendant would have inherited.
However, when determining the share of the estate accruing to the descendants of the deceased person, the so-called obligation to restore gifts (hotchpot) of the descendants must also be taken into consideration (see point e)).
ab) Inheritance by parents and parents' descendants (Section 7:63 of the Civil Code)
If the testator has no descendant and had no spouse (or if they are excluded from succession), the parents of the descendant succeed in equal shares. In the place of a parent debarred from succession, the descendants of such parent succeed in the same manner in which the descendants of a child succeed in its stead (in accordance with the rules of substitution). If a parent debarred from succession has no descendant, or if the descendant is excluded from succession, the other parent alone or his descendants succeed.
ac) Inheritance by grandparents and grandparents' descendants (Section 7:63 of the Civil Code)
If the deceased person has no descendant, parents or parental descendants and had no spouse (or if they are excluded from succession), the grandparents of the deceased person are the legal heirs in equal shares. In the place of a grandparent debarred from succession, the descendants of such grandparent succeed in the same manner in which the descendants of the parent succeed instead of that parent (in accordance with the rules of substitution).
If a grandparent debarred from succession has no descendant or if the descendant is excluded from succession, the spouse of such grandparent succeeds in his stead, and if he too is debarred, his descendants succeed. If either set of grandparents has been debarred and there are no descendants in their place (or if they are excluded from succession), the entire estate is inherited by the other set of grandparents or their descendants.
ad) Inheritance by great-grandparents and great-grandparents' descendants (Section 7:65 of the Civil Code)
If there are no heirs in the grandparents' kinship group (or they are excluded from succession), the legal heirs of the deceased person are his great-grandparents in equal shares. In the place of a great-grandparent debarred from succession, the descendants of such great‑grandparent succeed in the same manner in which the descendants of the grandparent succeed in the stead of that grandparent (in line with the rules of substitution).
If a great-grandparent debarred from succession has no descendant (or if the descendant is excluded from succession), the spouse of such great-grandparent succeeds in his stead, and if he too is debarred, his descendants succeed. If either set of great-grandparents has been debarred and there are no descendants in their place (or if they are excluded from succession), the entire estate is inherited by the other set of great-grandparents in equal shares.
ae) Intestate succession by distant relatives (Section 7:66 of the Civil Code)
If the deceased person has no great-grandparents or descendants of great-grandparents (or if they are excluded from succession), distant relatives of the deceased person become legal heirs in equal shares.
af) Escheat (Section 7:74 of the Civil Code)
In the absence of legal heirs the estate reverts to the State.
The State is an heir of necessity, which means that it is not entitled to waive an inheritance. In other respects, however, the State has the same legal status as other heirs. In Hungarian law, the inheritance of the State is an acquisition subject to civil law rather than public law.
b) Inheritance by the spouse (Sections 7:58 – 7:62 of the Civil Code)
The intestate succession of the surviving spouse is contingent upon the existence of a legally valid wedlock with the deceased person. Nevertheless, the mere existence of wedlock is not sufficient for the intestate succession of the spouse. Section 7:62 of the Civil Code specifies a special cause for debarment in the event of the absence of conjugal community: the surviving spouse may not inherit if the couple were separated at the time of the opening of the succession and it is manifestly evident from the circumstances that there was no reasonable expectation of reconciliation. This reason for debarment may be invoked by a person who, as the result of such debarment, would himself inherit or would be exempted from an obligation or other burden to which he is bound by virtue of the disposition of property.
It should be noted that the rules governing the succession of spouses in the Civil Code must also be applied, with the necessary modifications, to registered partners of the testator; in other words, registered partners have the same inheritance status as spouses, taking into account Section 3(1) of the Act regulating registered partnership (Act XXIX of 2009).
In contrast to registered spouses, so-called de facto domestic partners (persons who lived in actual conjugal community with the testator out of wedlock or registered partnership) are not entitled to intestate succession under Hungarian law.
The status of spouses in intestate succession depends on the presence of any other legal heirs of the testator:
ba) Inheritance by spouses and descendants (Section 7:58 of the Civil Code)
If the testator has descendants and a surviving spouse, the surviving spouse has the following rights in succession:
- life estate on the family dwelling used together with the testator, including furnishings and appliances; and
- from the remainder of the estate a share of the same size as inherited by the children of the deceased (one 'share of a child')
The spouse may at any time request the redemption of his life estate (in respect of the future) (Section 7:59 of the Civil Code). In this case, the spouse is entitled to one 'share of a child' – in kind or in money – from the estate to be redeemed. The life estate may be redeemed in the course of the probate proceedings as well. The redemption of the life estate must be carried out in due consideration of the interested parties' (the spouse's and the descendant's) reasonable interests.
In the course of the probate proceedings, the descendants and the spouse may stipulate in their agreement for the allocation of the estate (in the so-called allocation agreement) that instead of the 'share of a child', the spouse receives a life estate for the entire estate.
bb) Inheritance by spouses and parents (Section 7:60 of the Civil Code)
If the deceased person has no descendant (or the descendant is excluded from succession) and the deceased person has surviving parents as well as a surviving spouse, the surviving spouse has the following rights in succession:
- the family dwelling used together with the deceased person, including furnishings and appliances (the ownership title to such property rather than an estate for life); and
- half of the remaining part of the estate. The other half of the estate is distributed as follows:
- This part of the estate is divided between the two parents of the deceased person in equal shares;
- If, however, one of the parents is debarred from succession, the other parent and the testator's spouse inherit in equal shares the portion that would be allocated to the debarred parent.
bc) Spouse as the sole heir (Section 7:61 of the Civil Code)
If the testator has no descendant or surviving parent (or they are excluded from succession), the surviving spouse inherits the entire state. Consequently, the intestate succession of the surviving spouse precludes intestate succession by the descendants of the deceased person's parents (or siblings of the deceased person) or by distant relatives in the ascending or lateral lines.
c) Legal effects of adoption in respect of intestate succession
Adoption gives rise to rights in intestate succession between the adopted person and the adoptive parent and his relatives. In addition, in certain cases intestate succession rights also remain between the adoptee and his blood relatives.
ca) Intestate succession by the adoptee
Adopted persons, during the existence of adoption, are treated as blood descendants of the adoptive parent for the purposes of intestate succession: they inherit as a blood descendant of the adoptive parent from the estate of the adoptive parent and his relatives. The adoptee also retains his legal right to inherit from his blood relatives, but only if the adoptee was adopted by a relative in the ascending line, a sibling, or a descendant of such relative in the ascending line. (Section 7:72 of the Civil Code)
cb) Intestate succession of the adoptee's property
The effect of adoption as regards inheritance also applies 'conversely'. The following persons are entitled to be legal heirs of an adopted person:
- his descendants and surviving spouse;
- in the absence of descendants, his spouse and adoptive parents;
- in the absence of descendants and a surviving spouse, adoptive parents and their relatives,
in accordance with the general rules of intestate succession.
The intestate succession of an adoptive parent and his relatives is conditional on the adoption existing at the time of the opening of the succession.
If, however, the persons listed above do not inherit after the adoptee, the adoptee's blood relatives are legal heirs, provided that the adoptee was adopted by a relative in the ascending line, a sibling, or a descendant of such relative in the ascending line (Section 7:73 of the Civil Code).
d) 'Lineal succession' – special rules for intestate succession regarding particular assets
So-called 'lineal succession' is a special feature of Hungarian law. Lineal succession means particular intestate succession rules whereby certain assets in the estate (the so-called lineal property) are subject to treatment different from the general rules in respect of intestate succession.
It should be noted that the rules of lineal succession are applicable exclusively if there are no descendants. If the deceased person has descendants as legal heirs, the general rules of intestate succession apply.
da) Assets belonging to the lineal property (Section 7:67 of the Civil Code)
Lineal property constitutes a sub-estate within the estate of the deceased person. This sub‑estate comprises those assets
- which the deceased person acquired from an ancestor by inheritance or gift; and
- which the deceased person inherited or received as a gift from a sibling or a descendant of a sibling, provided that the sibling or the descendant of the sibling acquired the property in question from his and the testator's common ancestor, by way of inheritance or gift.
However, the law removes certain assets from the scope of lineal property (so-called 'property excluded from lineal succession'); see point dd) below.
The lineal nature of the property (that is, that the property in question belongs to the lineal property) must be proven by the person who would inherit under this title.
db) Inheritance of lineal property (Section 7:68 of the Civil Code)
Lineal property is inherited by the parents of the testator (or the descendants of debarred parents) and the grandparents and distant ancestors of the testator ('lineal heirs'). The inheritance of lineal property is governed by the following rules:
- A parent inherits property that has come down to the testator from him or one of his ancestors. If the parent has been debarred, his descendants inherit in his place according to the general provisions on intestate succession.
- If both the parent and the parent's descendant entitled to inherit the lineal property have been debarred, lineal property is inherited by the grandparent of the deceased person;
- If the grandparent of the deceased person has also been debarred, the lineal property is inherited by a more distant ascendant of the deceased person.
If the deceased person has none of the heirs listed above, the rules of lineal succession are not applied: in this case, the inheritance of lineal property is governed by the general rules of intestate succession.
dc) The surviving spouse's life estate on lineal property (Section 7:69 of the Civil Code)
The heirs specified in point db) (lineal heirs) inherit the ownership title to lineal property. However, the surviving spouse of the deceased person is entitled to life estate on lineal property.
The redemption of the right to life estate can be requested as follows:
- Any of the interested parties – that is, either the spouse entitled to life estate or the lineal heir – may request the redemption of the life estate;
- However, redemption relating to life estate on the family dwelling used together with the deceased person, including furnishings and appliances, may be requested exclusively by the spouse.
In the event of the redemption of life estate, the spouse is entitled to one-third of the lineal property.
dd) Property excluded from lineal succession (Section 7:70 of the Civil Code)
Notwithstanding the provisions of da), the following items are excluded from lineal property:
- gifts of ordinary value;
- any property that no longer exists at the time of the testator's death. However, the provisions on lineal succession apply to any substitute property or any property purchased from the proceeds received for such property.
If a testator has a surviving spouse, no claim may be made, on the grounds of lineal succession, for furnishings and household accessories of ordinary value.
e) Obligation to restore gifts (hotchpot)
If the heirs are descendants of the deceased person, the share allocated to each heir from the estate is influenced by the obligation of the descendants to restore gifts vis-a-vis one another. Essentially, if several descendants succeed together, each heir adds to the value of the estate the value of advancements they received from the testator during his lifetime (Section 7:56 of the Civil Code).
The obligation to restore gifts is governed by the following main rules.
Based on the obligation to restore gifts, the co-heir must add advancements to the estate as long as
- the testator expressly stipulated such advancements to be included in the heir's share of the estate, or
- the circumstances suggest that the bequest was made under the obligation of inclusion.
Nevertheless, the obligation to restore gifts does not extend to the following bequests (Section 7:56(3) of the Civil Code):
- advancements of ordinary value; and
- maintenance provided to descendants who are in need of support
even if the testator expressly stipulated it.
The procedure of the restoration of gifts comprises the following actions (Section 7:57(1) of the Civil Code):
- heirs must add to the value of the estate the value of the advancements received from the testator;
- the resulting consolidated value (that is, the consolidated value determined by adding the value of the estate to the net value of the restored advancements) must be divided proportionately among the heirs as appropriate for their share under intestate succession;
- the value of advancements restored by each heir (that is, the value of the advancement received by him from the deceased person) must be deducted from the share allocated to that heir.
If the value restored by a co-heir reaches or exceeds the value of his share of the estate as calculated on the basis of restored values, he is considered satisfied from the inheritance to be divided, but is not required to refund any excess (Section 7:57(4) of the Civil Code).
Descendants have an obligation to restore gifts
- in the event of intestate succession; or alternatively:
if the descendants inherit shares corresponding to their legal share of the estate by virtue of a will (Section 7:56(2) of the Civil Code).
In Hungary, proceedings subject to the law of inheritance are within the competence of notaries public or the courts.
- If there is no dispute between the parties having an interest in succession, the legal matters related to the estate are generally settled in probate proceedings conducted by a notary public (for details, see point 6). The probate proceeding conducted by a notary public is a non‑contentious proceeding, where the notary public has a function similar to that of a court, and his proceeding ends with a formal decision ('grant of probate').
- If, however, there is a legal dispute between the interested parties, this may not be settled by the notary public; in such cases, court proceedings follow.
As legal disputes in succession matters are relatively infrequent, the overwhelming majority of succession cases in Hungary is definitively settled in the probate proceedings conducted by a notary public.
Hungarian law follows the principle of ipso iure succession; the estate is transferred to the heir at the time of death of the testator without any separate legal act. Consequently, under Hungarian law it is not necessary to make a statement about the acceptance of inheritance.
If an heir does not wish to inherit, he may make a statement to waive succession. The law provides no specific requirements as to the form of the waiver; it is valid as regards form whether made orally or in writing.
Nevertheless, in Hungary the order of succession is determined in a formal legal procedure, the so-called probate proceeding (see point 6), thus the notary public conducting the probate proceeding must be informed about the waiver if it is to be taken into account during the probate proceeding. Therefore, in practice either the waiver is made in front of the notary public conducting the probate proceeding or a written waiver is submitted to such notary public.
If an heir waives succession, this takes effect retroactively on the date of the testator's death: the estate is considered as not having devolved.
The rules explained in point 5.2 concerning the transfer and waiver of succession govern, with the necessary modifications, specific legacies (legatum vindicationis).
As noted above, in Hungarian law reserved shares are claims subject to the law of contract, which can be enforced against an heir. It does not represent a material (in rem) share in the estate. Accordingly, no 'declaration of waiver or acceptance of a reserved share' is known under Hungarian law. The mode of settlement of a claim for a reserved share depends primarily on the relationship between the heir and the person entitled to a reserved share:
- If there is consensus between the heir and the person entitled to the reserved share in this respect (that is, the heir recognises the claim for a reserved share), they may make an agreement in the probate proceedings as to the satisfaction of the claim for a reserved share (e.g., the heir may transfer some property included in the estate to the person entitled to a reserved share by way of satisfying his claim);
Otherwise the person entitled to a reserved share may enforce his claim against the heir in court.
Hungarian law provides for a formal legal procedure of the so-called probate proceedings. This proceeding is started ex officio (at the official's own initiative) and serves the purpose of involving all interested parties (heirs, legatees, persons entitled to reserved shares, estate creditors, etc.) to settle all legal issues relating to succession in a single procedure as far as possible.
In Hungary probate proceedings consist of two stages. The first stage is the inventory proceeding conducted by the administrative authority (a designated employee of the competent local mayor's office, the inventory official). This procedure effectively serves to lay the ground for the proceeding of the notary public; its aim is to clarify the personal and material circumstances of the succession case (in particular the property included in the estate as well as the range of interested persons and to establish whether the deceased person has left a disposition of property upon death). All these facts are recorded in the inventory of the estate, which is sent to the competent notary public when completed.
The second stage is the proceeding before the notary public, which is conducted in accordance with the rules on non-contentious court proceedings. In this procedure, the notary public plays a function similar to that of courts and exercises the public authority of the state.
This procedure is subject to specific rules of jurisdiction: only the notary public with competence as defined in law may proceed; in other words, in probate proceedings the interested parties (e.g. the heirs) may not involve the notary public of their choice.
In the course of the proceedings, the notary public examines ex officio the facts and circumstances that determine the order of succession. A hearing is generally necessary to clarify the facts; the notary public summons the interested parties to attend that hearing. If there is evidence indicating that the deceased person has left a disposition of property upon death, the notary public takes steps ex officio to acquire that deed.
In Hungary, the distribution of the estate among heirs generally occurs in the framework of the probate proceedings. The distribution of the estate is essentially the termination of the co‑ownership of heirs that resulted through succession. This tends to occur through an agreement among the interested heirs: the allocation agreement. If heirs conclude such an allocation agreement, the notary public issues the grant of probate based on the agreement, with corresponding content.
In the course of the probate proceedings an agreement may be made between heirs and other interested parties as well: heirs may transfer, in part or in whole, the property acquired by succession to an estate creditor or a person entitled to a reserved share by way of satisfying their claims. This allows for the negotiated settlement of the claims of estate creditors or of persons entitled to a reserved share in the course of the probate proceedings.
At the conclusion of the probate proceedings the notary public issues a formal decision: a grant of probate. In this decision the notary public legally transfers the various elements of the estate to the heirs (or legatees).
The interested parties may appeal the grant of probate issued by the notary public; the appeal is adjudicated by the competent regional court. The final grant of probate is an authentic public document that certifies the status of the heir (legatee) named in it. The notary public provides ex officio for the forwarding of the final grant of probate to the authority maintaining the real estate register (or register of other items of property).
It should be noted that if there is a legal dispute between the interested parties, the notary public may not resolve it in the probate proceedings; legal disputes may only be settled in court proceedings.
Pursuant to Section 7:1 of the Civil Code, the estate of a person devolves upon an heir in its entirety after the testator's death. Accordingly, Hungarian law follows the principle of ipso iure succession. An heir acquires the estate by virtue of the law, without any separate legal act (e.g., declaration of acceptance) at the time of the testator's death; 'vacant estate' (hereditas iacens) does not exist in Hungarian law. In the case of more than one heir, they acquire the estate in proportion to their shares in the estate upon the death of the testator; consequently, at the time of death an undivided co-ownership of property is created among them.
There are two kinds of legacy under Hungarian civil law: specific legacy (legatum vindicationis) and obligatory legacy (legatum damnationis).
Specific legacy is the donation by the testator of a particular item of property in the estate to a specified beneficiary (the specific legatee) in a disposition of property upon death. Specific legacy is direct acquisition of a right in the estate; that is, the legatee also acquires the object of the specific legacy at the time of the testator's death.
Obligatory legacy is a legacy whereby the testator obliges his heir, in a disposition of property upon death, to provide some financial benefit to a specified beneficiary (for instance, pay a certain sum of money). In terms of its legal nature, obligatory legacy is an obligatory legal claim against the heir, and it does not entail the direct acquisition of rights from the testator.
In light of the above, under Hungarian law heirs and specific legatees acquire the estate or legacy at the time of the testator's death. It should be noted, however, that despite direct, ipso iure acquisition of rights, under Hungarian law it is generally necessary to conduct a formal legal procedure (probate proceedings) to provide authentic certification of succession.
Yes. Pursuant to Section 7:96 of the Civil Code, heirs are responsible for estate debts. This liability of heirs is limited, as follows:
- Heirs are liable for estate debts primarily with the estate property ('with the objects and proceeds of the estate') (cum viribus liability).
- If, however, the objects or proceeds of an estate are not in the heir's possession at the time the claims are enforced, the heir's other property shall also be appropriated up to the value of their inheritance to cover the claims (pro viribus liability).
It should be noted that, unlike other legal systems, Hungarian law recognises no correlation between the liability of heirs and the inventory of the estate. The limited nature of the liability of heirs arises from the law: heirs need not make a 'declaration limiting their liability' when accepting a succession.
Section 7:94 of the Civil Code specifies the claims that constitute estate debt. Accordingly, estate debts comprise:
(a) costs of a proper burial for the testator;
(b) applicable costs of acquiring, securing, and managing an estate ('estate costs'), as well as the costs of probate proceedings;
(c) the testator's debts;
(d) obligations based on the reserved share;
(e) liabilities based on legacies and devises.
The above five categories of estate debts are ranked in a hierarchical order (Section 7:95 of the Civil Code). Debts are satisfied in the sequence established for the different categories of estate debts. If full satisfaction of all the debts in a debt category is not possible, claims are satisfied proportionately within the category (in proportion to the relative size of claims).
If the estate contains real property, the notary public provides ex officio for the forwarding of the final grant of probate to the competent authority maintaining the real estate register (see point 6) so that changes relating to the property can be entered in the register.
Pursuant to Section 29 of Act CXLI of 1997 on Real Estate Registration (1997. évi CXLI. törvény az ingatlan-nyilvántartásról; 'Real Estate Registration Act'), as a general rule, rights may be registered and facts may be recorded on the basis of public documents, private documents of full probative force, or copies of such witnessed by a notary public, which substantiate the creation, modification or termination of the right or fact which is the subject matter of registration, with a statement of authorization for registration from the right-holder of record or potential right-holder to be registered in the real estate register as an interim beneficiary (i.e. an authorization for registration, which may be granted by the right-holder by way of issuing a document of the same formal requirements as the document on the basis of which the registration is effected).
Section 32 of the Real Estate Registration Act specifies the required content of a document for the purposes of real estate registration:
a) the natural identification data, address and personal identification number of the client,
b) the name, statistical number, registered office and the court or company registration number of organisations having statistical numbers; for ecclesiastic legal persons, the registration number,
c) full address and description of the property in question (municipality, topographical lot number) as well as the ownership share affected,
d) detailed description of the right or fact,
e) the legal grounds of the change,
f) agreement of the parties concerned and/or an unconditional and irrevocable statement of authorization by the registered owner,
g) contracting parties' statement concerning their respective citizenship.
Hungarian law does not recognise the legal concept of administrator of an estate (trustee).
Nevertheless, in certain cases the proceeding notary public may appoint an administrator to perform certain functions of administration of property in the estate. This may occur in the following cases:
aa) administrator for the exercise of membership rights in business associations (Section 32(2) of the Succession Act)
If the estate includes a participation/share in a business association (or cooperative), the notary public may appoint an administrator for the temporary exercise of rights arising from the participation/share. Such administrator is appointed at the request of the association (cooperative) or of any person (entity) having an interest in its operation.
ab) administrator for collections (Section 32(3) of the Succession Act)
If the estate includes claims, the notary public may appoint an administrator to collect such claims, at the request of a party having an interest in succession. Such administrator is responsible for taking the legal measures necessary to enforce claims that are part of the estate.
No administrator is appointed (even in the above cases) if the aforementioned acts are performed by an executor of the will.
In Hungary, legal issues relating to succession are settled in a formal legal procedure (probate proceedings) conducted by a notary public, who performs the functions of a judge in the proceedings (see point 6).
The notary public ascertains ex officio whether there is any entry in the National Register of Wills regarding the disposition of property upon death of the deceased person and provides ex officio for the acquisition of the disposition of property upon the testator's death if there is information indicating that a disposition of property exists.
Accordingly, under Hungarian law it is the task and responsibility of the notary public conducting the probate proceedings to enforce a disposition of property upon death.
Nevertheless, Hungarian law also allows testators to appoint an executor of their disposition of property (will). It should be emphasised, however, that the appointment of an executor of the will does not substitute for probate proceedings; an executor of the will may not 'assume' the responsibilities of a notary public.
The rights and obligations of an executor of the will are governed by the provisions of the disposition of property upon death. If the disposition contains no provisions in this regard, the executor of the will has the following rights and obligations (Section 99 of the Succession Act):
- assist the proceeding authorities in taking an inventory of the estate;
- initiate security measures to safeguard the estate where required;
- manage the estate. In this asset management role, the executor of the will has the right and obligation to
- demand that heirs or legatees implement the provisions of the will;
- satisfy estate creditors (acting on his own behalf, but to the debit of the estate);
- temporarily exercise membership rights arising from any shares (participations) in business association (cooperatives) included in the estate;
- enforce claims that are part of the estate (acting on his own behalf, but to the credit of the estate).
However, the asset management rights of the executor of the will are limited: he may not assume any obligations in respect of the estate property and may not sell property, except where every person having an interest in succession has consented to such acts; furthermore, he may not make a disposition to the debit of the estate free of charge.
For the rights and obligations of the administrator appointed by the notary public and of the executor of the will, see point 9.1.
As indicated above (see point 6), in Hungary probate proceedings are conducted by a notary public. At the end of this procedure a formal decision, the grant of probate is issued. In this decision the notary public legally transfers the elements of the estate to the individual heirs.
It should be noted, however, that the acquisition of ownership by heirs does not occur by virtue of the grant of probate. Hungarian law, as noted above, follows the principle of ipso iure succession; the estate devolves to the heirs at the time of the testator's death. In this respect the grant of probate is declaratory in effect.
Once it has become final, the grant of probate issued by the notary public has a legitimising function: it is an authentic document which certifies to third parties the status of the persons named therein as heirs (or legatees) unless a court decides otherwise in a legal procedure.
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