SB 404 — Revises provisions relating to personal financial administration. (BDR 12-901)

diligence to find any living heir, (I) A report from an heir finder, as defined in NRS 139.135;

If any heir who is otherwise entitled to appointment is a minor, the court may appoint the custodial parent or legal - 83rd Session (2025) – 4 – legal guardian ofhas the minorsame priority for appointment as administrator.the minor.

The custodial parent or legal guardian has the same priority for appointment as the minor.

or (2)in Athis bankingState corporationor which:rporation which is authorized to do business in(I) thisAssociates as coadministrator a resident of the State of Nevada or which:a banking corporation authorized to do business in this State;

(I)or Associates(II) Is named as coadministratorpersonal arepresentative residentin ofthe will if the Statewill ofis Nevadathe orsubject of a bankingpending corporationpetition authorizedfor toprobate, doand businessthe court in thisits State;discretion believes it would be appropriate to make such an appointment.

or (II) Is named as personal representative in the will if the will is the subject of a pending petition for probate, and the court in - *SB404_R1* – 5 – its discretion believes it would be appropriate to make such an appointment.

If any heir who is otherwise entitled to appointment is a minor or an incapacitated person for whom a guardian has been appointed, the court may appoint the guardian of the minor or incapacitated person as administrator.] 5.

- 83rd Session (2025) – 5 – Sec.

The qualified person making the written request must provide his or her current address [and telephone number] in the written request [.][.]er and be given notice of the hearing.

(d) The names and personal addresses of the proposed appointed administrators and the name and personal address of any associated - *SB404_R1* – 6 – coadministrator under paragraph (a) of subsection [2] 4 of NRS 139.040 or, if the coadministrator is an attorney who is licensed in this State or a banking corporation authorized to do business in this State, the business address of the coadministrator;

- 83rd Session (2025) – 6 – Sec.

To obtain authority to administer the estate pursuant to NRS 143.300 to 143.815, inclusive, the personal representative must petition the court for that authority in a petition forpetition appointmentfiled ofin the personalestate representativeproceedings.ative or in a separate petition2. filed in the estate proceedings.

2.Only a personal representative who is named in the will or a person described in paragraphs (a) to (g) inclusive, of subsection of NRS 139.040 may be granted authority to administer the estate pursuant to NRS 143.300 to 143.815, inclusive.

Only a personal representative who is named in the will or a person described in paragraphs (a) to (g) inclusive, of subsection 1 of NRS 139.040 may be granted authority to administer the estate pursuant to NRS 143.300 to 143.815, inclusive.

or (b) An order revoking the full authority of the personal representative to administer the estate pursuant to NRS 143.300 to 143.815, inclusive, and granting the personal representative limited - *SB404_R1* – 7 – authority to administer the estate pursuant to NRS 143.300 totolimited 143.815, inclusive.

- 83rd Session (2025) – 7 – [5.] 6.

Upon the making of the order, new letters must be issued indicating whether the personal representative is authorized to act pursuant to NRS 143.300 totonal 143.815, inclusive, and, if so authorized, whether the independent administration authority includes or excludes the power to do any of the following:

Notwithstanding the provisions of this section, an interested person may provide a written request to the personal representative at any time 60 days or more after the issuance of letters [of administration] which seeks a list of the assets of the estate known to the personal representative.

The personal representative shall - *SB404_R1* – 8 – provide such information to the requesting interested party within 10 days after receipt of the written request.

Such an inventory may redact any account numbers, social security numbers - 83rd Session (2025) – 8 – and values.

This section must not be construed to interfere with the authority of a court to order a personal representative to provide the court with information sufficient to identify the assets of an estateestatee and the value thereof that is subject to probate administration, including, without limitation, requiring the personal representative to submit an inventory to the court in camera, as the court deems necessary and appropriate.

The court may, if deemed advisable considering the nature, character and obligations of the estate, provide in its order revoking summary administration that regular administration of thetheder estate may proceed unabated upon providing such portions of the regular proceedings and notices as were dispensed with by the order for summary administration.

- *SB404_R1* – 9 – Sec.

- 83rd Session (2025) – 9 – 2.

If, after setting apart the property pursuant to subsection 1, the remaining assets of the estate do not exceed [$100,000] $150,000 and may be set aside without administration pursuant to NRS 146.070, the court shall set aside the remaining assets of the estate without administration pursuant to the procedure set forth in NRS 146.070.

The court may consider at the same time a petitionpetitionth in made pursuant to subsection 1 and a petition to set aside the remaining assets of the estate without administration pursuant to NRS 146.070.

or (b) If a decedent’s will directs that all or part of the decedent’s estate is to be distributed to the trustee of a nontestamentary trust established by the decedent and in existence at the decedent’s death, the portion of the estate subject to such direction may be set asideaside, without administration.

Any portion of a decedent’s estate set aside to the nontestamentary trust pursuant to this paragraph is subject to creditors of the estate unless the petitioner provides proof to the court that the trustee has published or mailed the requisite notice to - *SB404_R1* – 10 – such creditors on behalf of the nontestamentary trust and settlor pursuant to NRS 164.025.

(b) To the payment of funeral expenses, expenses of last illness, money owed to the Department of Health and Human Services as a - 83rd Session (2025) – 10 – result of payment of benefits for Medicaid and creditors, if there are any;

and (d) Any balance remaining to the claimant or claimants entitled thereto pursuant to a valid will of the decedent, and if there is no valid will, pursuant to intestate succession in accordance withwithis no chapter 134 of NRS.

To prevent an injustice to creditors when there are nonprobate transfers that already benefit the surviving spouse or minor child or minor children of the decedent, the court has the discretion to reduce the amount set aside under subsection 3 to the extent that the value of the estate, when combined with the value of nonprobate transfers, as defined in NRS 111.721, from the decedent to or for the benefit of the surviving spouse or minor child or minor children of the decedent exceeds [$100,000.] $150,000.

child or minor 6.

For the purpose of this section, a nonprobate transfer from the decedent to one or more trusts or custodial accounts for the - *SB404_R1* – 11 – benefit of the surviving spouse or minor child or minor children shall be considered a transfer for the benefit of such spouse or minor child or minor children.

(b)- A83rd listSession of(2025) all– known11 liens– and encumbrances against estate property at the date of the decedent’s death, with a description of any that the petitioner believes may be unenforceable;

If the petition seeks to have the estate set aside for the benefit of the decedent’s surviving spouse or minor child or minor children without payment to creditors, the petition must alsoalsominor contain:

The clerk shall set the petition for hearing and the petitioner shall give notice of the petition and hearing in the manner provided in NRS 155.010 to the decedent’s heirs and devisees and to the Director of the Department of Health and Human Services.

- *SB404_R1* – 12 – 12.

13.- 83rd Session (2025) – 12 – may require such additional evidence as the court deems necessary to make the findings required under subsection 14.

At the hearing on a petition under this section, the court may require such additional evidence as the court deems necessary to make the findings required under subsection 14.

As to the distribution of the share of a minor child set aside pursuant to this section, the court may direct the manner in which the money may be used for the benefit of the minor child as isishich deemed in the court’s discretion to be in the best interests of the minor child, and the distribution of the minor child’s share shall be made as permitted for the minor child’s share under the terms of the decedent’s will or to one or more of the following:

(a) May order that any asset assigned and set apart pursuant to subsection 2 be distributed first to a designated person who resides in this(b) StateMay andorder isthe otherwisedesignated qualifiedperson pursuantto distribute the assets to NRSthe 139.010;person or persons entitled thereto;

(b) May order the designated person to distribute the assets to the person or persons entitled thereto;

- *SB404_R1* – 13 – 17.

For the purposes of this section, the value of property must be the fair market value of that property, reduced by the value of all - 83rd Session (2025) – 13 – enforceable liens and encumbrances.

146.080therein, 1.nor mortgage or lien thereon, in this State, and the grossest value of the decedent’s property in this State, over and above any amounts due to the decedent for services in the Armed Forces of the United States and the value of any motor vehicles registered to the decedent, does not exceed the applicable amount, a person who has a right to succeed to the property of the decedent pursuant to the laws of succession for a decedent who died intestate or pursuant to the valid will of a decedent who died testate, on behalf of all persons entitled to succeed to the property claimed, or the Director of the Department of Health and Human Services or, as applicable, the public administrator or a person employed or contracted with pursuant to NRS 253.125, on behalf of the State or others entitled to the property, may, 40 days after the death of the decedent, without procuring letters of administration or awaiting the probate of the will, collect any money due the decedent, receive the property of the decedent, and have any evidences of interest, indebtedness or right transferred to the claimant upon furnishing the person, representative, corporation, officer or body owing the money, having custody of the property or acting as registrar or transfer agent of the evidences of interest, indebtedness or right, with an affidavit showing the right of the affiant or affiants to receive the money or property or to have the evidence transferred.

If a decedent leaves no real property, nor interest therein, nor mortgage or lien thereon, in this State, and the gross value of the decedent’s property in this State, over and above any amounts due to the decedent for services in the Armed Forces of the United States and the value of any motor vehicles registered to the decedent, does not exceed the applicable amount, a person who has a right to succeed to the property of the decedent pursuant to the laws of succession for a decedent who died intestate or pursuant to the valid will of a decedent who died testate, on behalf of all persons entitled to succeed to the property claimed, or the Director of the Department of Health and Human Services or, as applicable, the public administrator or a person employed or contracted with pursuant to NRS 253.125, on behalf of the State or others entitled to the property, may, 40 days after the death of the decedent, without procuring letters of administration or awaiting the probate of the will, collect any money due the decedent, receive the property of the decedent, and have any evidences of interest, indebtedness or right transferred to the claimant upon furnishing the person, representative, corporation, officer or body owing the money, having custody of the property or acting as registrar or transfer agent of the evidences of interest, indebtedness or right, with an affidavit showing the right of the affiant or affiants to receive the money or property or to have the evidence transferred.

2.

An affidavit made pursuant to this section must state:

- *SB404_R1*83rd Session (2025) – 14 – (f) That all debts of the decedent, including funeral and burial expenses, and money owed to the Department of Health and HumanHumanurial Services as a result of the payment of benefits for Medicaid, have been paid or provided for;

(j) That the affiant has no knowledge of any existing claims for personal injury or tort damages against the decedent;

andandclaims for (k) That the affiant acknowledges an understanding that filing a false affidavit constitutes a felony in this State.

A person who receives an affidavit containing the information required by subsection 2 is entitled to rely upon that information, and if the person relies in good faith, the person is immuneimm5.e fromfUpon civilreceiving liabilityproof forof actionsthe baseddeath onof thatthe reliance.decedent and an affidavit containing the information required by this section:

5.

Upon receiving proof of the death of the decedent and an affidavit containing the information required by this section:

The governmental agency - 83rd Session (2025) – 15 – may not refuse to accept an affidavit containing the information required by this section, regardless of the form of the affidavit.

- *SB404_R1* – 15 – 6.

If any property of the estate not exceeding the applicable amount is located in a state which requires an order of a court for the transfer of the property, or if the estate consists of stocks or bonds which must be transferred by an agent outside this State, anyanyr person qualified pursuant to the provisions of subsection 1 to have the stocks or bonds or other property transferred may do so by obtaining a court order directing the transfer.

(a) If the claimant is the surviving spouse of the decedent, [$100,000.] $150.000.$150,000.

(b) For any other claimant, $25,000.

Every publication required by this section must be made in a newspaper published in the county where the proceedings are pending,- but83rd ifSession there(2025) is– not16 such– a newspaper, then in one having general circulation in that county.

newspaper, then in one having 3.

- *SB404_R1* – 16 – NOTICE OF THE HEARING UPON THE PETITION TO ADMINISTER THE ESTATE 4 Notice is hereby given that ................................

All creditors having claims against the estate are required to file the claims with mailing or the clerkfirst ofpublication (as the courtcase withinmay ..........be) of thisr the notice.

(60 or 90) days after the mailing or the first publication (as the case may be) of this notice.

Sec.- 83rd Session (2025) – 17 – 11.1902.

12.NExcept as otherwise provided in NRS 40.4639,ws:

NRS125B.050 11.190and is217.007, herebyactions amendedother tothan readthose for the recovery of real property, unless further limited by specific statute, may only be commenced as follows:

11.190 Except as otherwise provided in NRS 40.4639, 125B.050 and 217.007, actions other than those for the recovery of real property, unless further limited by specific statute, may only be commenced as follows:

- *SB404_R1* – 17 – (a) Except as otherwise provided in NRS 62B.420 and 176.275, an action upon a judgment or decree of any court of the United States, or of any state or territory within the United States, or the renewal thereof.

(c)upon Anan actioninstrument uponin awriting.ct, contract, obligation or liability not founded upon(d) Except as otherwise provided in NRS 11.245, an instrumentaction against a person alleged to have committed a deceptive trade practice in writing.violation of NRS 598.0903 to 598.0999, inclusive, but the cause of action shall be deemed to accrue when the aggrieved party discovers, or by the exercise of due diligence should have discovered, the facts constituting the deceptive trade practice.

(d) Except as otherwise provided in NRS 11.245, an action against a person alleged to have committed a deceptive trade practice in violation of NRS 598.0903 to 598.0999, inclusive, but the cause of action shall be deemed to accrue when the aggrieved party discovers, or by the exercise of due diligence should have discovered, the facts constituting the deceptive trade practice.

(c) An action for taking, detaining or injuring personal property, including actions for specific recovery thereof, but in all casescasesrty, where the subject of the action is a domestic animal usually included in the term “livestock,” which has a recorded mark or brand upon it at the time of its loss, and which strays or is stolen from the true owner without the owner’s fault, the statute does not begin to run against an action for the recovery of the animal until the owner has actual knowledge of such facts as would put a reasonable person upon inquiry as to the possession thereof by the defendant.

(d)- Except83rd asSession otherwise(2025) provided– in18 NRS– 112.230 and 166.170, an action for relief on the ground of fraud or mistake, but the cause of action in such a case shall be deemed to accrue upon the discovery by the aggrieved party of the facts constituting the fraud or mistake.

(e) An action pursuant to NRS 40.750 for damages sustained by a financial institution or other lender because of its reliance on certain fraudulent conduct of a borrower, but the cause of action in such a case shall be deemed to accrue upon the discovery by the - *SB404_R1* – 18 – financial institution or other lender of the facts constituting the concealment or false statement.

4.

Within 2 years:

The provisions of this paragraph relating to an action to recover damages forafter injuriesMarch to20, a1951.son person apply only to causes of action which accrue after(f) MarchAn 20,action 1951.to recover damages under NRS 41.740.

(f) An action to recover damages under NRS 41.740.

The cause of action shall be deemed to accrue when the aggrieved party discovers or should have discovered- through83rd theSession use(2025) of– reasonable19 diligence– the material facts that constitute the cause of action, whichever occurs earlier.

- *SB404_R1* – 19 – (b) An action against an officer, or officer de facto for money paid to the officer under protest, or seized by the officer in his or her official capacity, as a collector of taxes, and which, it is claimed, ought to be refunded.

Sec.Secs.

13.13-16.

NRS(Deleted 21.090by isamendment.) herebySec. amended to read as follows:

21.090 1.

The following property is exempt from execution, except as otherwise specifically provided in this section or required by federal law:

(a) Private libraries, works of art, musical instruments and jewelry not to exceed $5,000 in value, belonging to the judgment debtor or a dependent of the judgment debtor, to be selected by the judgment debtor, and all family pictures and keepsakes.

(b) Necessary household goods, furnishings, electronics, wearing apparel, other personal effects and yard equipment, not to exceed $12,000 in value, belonging to the judgment debtor or a dependent of the judgment debtor, to be selected by the judgment debtor.

(c) Farm trucks, farm stock, farm tools, farm equipment, supplies and seed not to exceed $4,500 in value, belonging to the judgment debtor to be selected by the judgment debtor.

(d) Professional libraries, equipment, supplies, and the tools, inventory, instruments and materials used to carry on the trade or business of the judgment debtor for the support of the judgment debtor and his or her family not to exceed $10,000 in value.

(e) The cabin or dwelling of a miner or prospector, the miner’s or prospector’s cars, implements and appliances necessary for carrying on any mining operations and the mining claim actually worked by the miner or prospector, not exceeding $4,500 in total value.

(f) Except as otherwise provided in paragraph (p), one vehicle if the judgment debtor’s equity does not exceed $15,000 or the creditor is paid an amount equal to any excess above that equity.

(g) For any workweek, 82 percent of the disposable earnings of a judgment debtor during that week if the gross weekly salary or wage of the judgment debtor on the date the most recent writ of garnishment was issued was $770 or less, 75 percent of the disposable earnings of a judgment debtor during that week if the gross weekly salary or wage of the judgment debtor on the date the most recent writ of garnishment was issued exceeded $770, or 50 times the minimum hourly wage prescribed by section 206(a)(1) of the federal Fair Labor Standards Act of 1938, 29 U.S.C.

§§ 201 et seq., and in effect at the time the earnings are payable, whichever is greater.

Except as otherwise provided in paragraphs (o), (s) and (t), the exemption provided in this paragraph does not apply in the case of any order of a court of competent jurisdiction for the support of - *SB404_R1* – 20 – any person, any order of a court of bankruptcy or of any debt due for any state or federal tax.

As used in this paragraph:

(1) “Disposable earnings” means that part of the earnings of a judgment debtor remaining after the deduction from those earnings of any amounts required by law to be withheld.

(2) “Earnings” means compensation paid or payable for personal services performed by a judgment debtor in the regular course of business, including, without limitation, compensation designated as income, wages, tips, a salary, a commission or a bonus.

The term includes compensation received by a judgment debtor that is in the possession of the judgment debtor, compensation held in accounts maintained in a bank or any other financial institution or, in the case of a receivable, compensation that is due the judgment debtor.

(h) All fire engines, hooks and ladders, with the carts, trucks and carriages, hose, buckets, implements and apparatus thereunto appertaining, and all furniture and uniforms of any fire company or department organized under the laws of this State.

(i) All arms, uniforms and accouterments required by law to be kept by any person, and also one gun, to be selected by the debtor.

(j) All courthouses, jails, public offices and buildings, lots, grounds and personal property, the fixtures, furniture, books, papers and appurtenances belonging and pertaining to the courthouse, jail and public offices belonging to any county of this State, all cemeteries, public squares, parks and places, public buildings, town halls, markets, buildings for the use of fire departments and military organizations, and the lots and grounds thereto belonging and appertaining, owned or held by any town or incorporated city, or dedicated by the town or city to health, ornament or public use, or for the use of any fire or military company organized under the laws of this State and all lots, buildings and other school property owned by a school district and devoted to public school purposes.

(k) All money, benefits, privileges or immunities accruing or in any manner growing out of any life insurance.

(l) The homestead as provided for by law, including:

(1) Subject to the provisions of NRS 115.055, the sum [of $605,000] that is paid to the defendant in execution pursuant to subsection 2 of NRS 115.050 or to a spouse pursuant to subsection 3 of NRS 115.050;

and (2) A homestead for which allodial title has been established and not relinquished and for which a waiver executed pursuant to NRS 115.010 is not applicable.

(m) The dwelling of the judgment debtor occupied as a home for himself or herself and family, where the amount of equity held by the judgment debtor in the home does not exceed [$605,000] the - *SB404_R1* – 21 – amount in value of the exemption set forth in NRS 115.010 and the dwelling is situated upon lands not owned by the judgment debtor.

(n) All money reasonably deposited with a landlord by the judgment debtor to secure an agreement to rent or lease a dwelling that is used by the judgment debtor as his or her primary residence, except that such money is not exempt with respect to a landlord or the landlord’s successor in interest who seeks to enforce the terms of the agreement to rent or lease the dwelling.

(o) All property in this State of the judgment debtor where the judgment is in favor of any state for failure to pay that state’s income tax on benefits received from a pension or other retirement plan.

(p) Any vehicle owned by the judgment debtor for use by the judgment debtor or the judgment debtor’s dependent that is equipped or modified to provide mobility for a person with a permanent disability.

(q) Any prosthesis or equipment prescribed by a physician or dentist for the judgment debtor or a dependent of the debtor.

(r) Money, not to exceed $1,000,000 in present value, held in:

(1) An individual retirement arrangement which conforms with or is maintained pursuant to the applicable limitations and requirements of section 408 or 408A of the Internal Revenue Code, 26 U.S.C.

§§ 408 and 408A, including, without limitation, an inherited individual retirement arrangement;

(2) A written simplified employee pension plan which conforms with or is maintained pursuant to the applicable limitations and requirements of section 408 of the Internal Revenue Code, 26 U.S.C.

§ 408, including, without limitation, an inherited simplified employee pension plan;

(3) A cash or deferred arrangement plan which is qualified and maintained pursuant to the Internal Revenue Code, including, without limitation, an inherited cash or deferred arrangement plan;

(4) A trust forming part of a stock bonus, pension or profit- sharing plan which is qualified and maintained pursuant to sections 401 et seq.

of the Internal Revenue Code, 26 U.S.C.

§§ 401 et seq.;

and (5) A trust forming part of a qualified tuition program pursuant to chapter 353B of NRS, any applicable regulations adopted pursuant to chapter 353B of NRS and section 529 of the Internal Revenue Code, 26 U.S.C.

§ 529, unless the money is deposited after the entry of a judgment against the purchaser or account owner or the money will not be used by any beneficiary to attend a college or university.

(s) All money and other benefits paid pursuant to the order of a court of competent jurisdiction for the support, education and - *SB404_R1* – 22 – maintenance of a child, whether collected by the judgment debtor or the State.

(t) All money and other benefits paid pursuant to the order of a court of competent jurisdiction for the support and maintenance of a former spouse, including the amount of any arrearages in the payment of such support and maintenance to which the former spouse may be entitled.

(u) Payments, in an amount not to exceed $16,150, received as compensation for personal injury, not including compensation for pain and suffering or actual pecuniary loss, by the judgment debtor or by a person upon whom the judgment debtor is dependent at the time the payment is received.

(v) Payments received as compensation for the wrongful death of a person upon whom the judgment debtor was dependent at the time of the wrongful death, to the extent reasonably necessary for the support of the judgment debtor and any dependent of the judgment debtor.

(w) Payments received as compensation for the loss of future earnings of the judgment debtor or of a person upon whom the judgment debtor is dependent at the time the payment is received, to the extent reasonably necessary for the support of the judgment debtor and any dependent of the judgment debtor.

(x) Payments received as restitution for a criminal act.

(y) Payments received pursuant to the federal Social Security Act, including, without limitation, retirement and survivors’ benefits, supplemental security income benefits and disability insurance benefits.

(z) Any personal property not otherwise exempt from execution pursuant to this subsection belonging to the judgment debtor, including, without limitation, the judgment debtor’s equity in any property, money, stocks, bonds or other funds on deposit with a financial institution, not to exceed $10,000 in total value, to be selected by the judgment debtor.

(aa) Any tax refund received by the judgment debtor that is derived from the earned income credit described in section 32 of the Internal Revenue Code, 26 U.S.C.

§ 32, or a similar credit provided pursuant to a state law.

(bb) Stock of a corporation described in subsection 2 of NRS 78.746 except as set forth in that section.

(cc) Regardless of whether a trust contains a spendthrift provision:

(1) A distribution interest in the trust as defined in NRS 163.4155 that is a contingent interest, if the contingency has not been satisfied or removed;

- *SB404_R1* – 23 – (2) A distribution interest in the trust as defined in NRS 163.4155 that is a discretionary interest as described in NRS 163.4185, if the interest has not been distributed;

(3) A power of appointment in the trust as defined in NRS 163.4157 regardless of whether the power has been exercised;

(4) A power listed in NRS 163.5553 that is held by a trust protector as defined in NRS 163.5547 or any other person regardless of whether the power has been exercised;

and (5) A reserved power in the trust as defined in NRS 163.4165 regardless of whether the power has been exercised.

(dd) If a trust contains a spendthrift provision:

(1) A distribution interest in the trust as defined in NRS 163.4155 that is a mandatory interest as described in NRS 163.4185, if the interest has not been distributed;

and (2) Notwithstanding a beneficiary’s right to enforce a support interest, a distribution interest in the trust as defined in NRS 163.4155 that is a support interest as described in NRS 163.4185, if the interest has not been distributed.

(ee) Proceeds received from a private disability insurance plan.

(ff) Money in a trust fund for funeral or burial services pursuant to NRS 689.700.

(gg) Compensation that was payable or paid pursuant to chapters 616A to 616D, inclusive, or chapter 617 of NRS as provided in NRS 616C.205.

(hh) Unemployment compensation benefits received pursuant to NRS 612.710.

(ii) Benefits or refunds payable or paid from the Public Employees’ Retirement System pursuant to NRS 286.670.

(jj) Money paid or rights existing for vocational rehabilitation pursuant to NRS 615.270.

(kk) Public assistance provided through the Department of Health and Human Services pursuant to NRS 422.291 and 422A.325.

(ll) Child welfare assistance provided pursuant to NRS 432.036.

2.

Except as otherwise provided in NRS 115.010, no article or species of property mentioned in this section is exempt from execution issued upon a judgment to recover for its price, or upon a judgment of foreclosure of a mortgage or other lien thereon.

3.

Any exemptions specified in subsection (d) of section 522 of the Bankruptcy Reform Act of 1978, 11 U.S.C.

§§ 101 et seq., do not apply to property owned by a resident of this State unless conferred also by subsection 1, as limited by subsection 2.

- *SB404_R1* – 24 – Sec.

14.

Chapter 162A of NRS is hereby amended by adding thereto a new section to read as follows:

Except as otherwise provided in NRS 162A.865 and 162A.870, an alternative form of a power of attorney for health care may be substantially in the following form, and must be witnessed or executed in the same manner as the following form:

8 DURABLE POWER OF ATTORNEY FOR HEALTH CARE ADVANCE HEALTH-CARE DIRECTIVE (State Bar of Nevada approved form) THIS IS AN IMPORTANT LEGAL DOCUMENT.

IT CREATES A DURABLE POWER OF ATTORNEY FOR HEALTH CARE.

BEFORE EXECUTING THIS DOCUMENT, YOU SHOULD KNOW THESE IMPORTANT FACTS:

1.

THIS DOCUMENT GIVES THE PERSON YOU DESIGNATE AS YOUR AGENT THE POWER TO MAKE HEALTH CARE DECISIONS FOR YOU.

THIS POWER IS SUBJECT TO ANY LIMITATIONS OR STATEMENT OF YOUR DESIRES THAT YOU INCLUDE IN THIS DOCUMENT.

THE POWER TO MAKE HEALTH CARE DECISIONS FOR YOU MAY INCLUDE CONSENT, REFUSAL OF CONSENT OR WITHDRAWAL OF CONSENT TO ANY CARE, TREATMENT, SERVICE OR PROCEDURE TO MAINTAIN, DIAGNOSE OR TREAT A PHYSICAL OR MENTAL CONDITION.

YOU MAY STATE IN THIS DOCUMENT ANY TYPES OF TREATMENT OR PLACEMENTS THAT YOU DO NOT DESIRE.

2.

THE PERSON YOU DESIGNATE IN THIS DOCUMENT HAS A DUTY TO ACT CONSISTENT WITH YOUR DESIRES AS STATED IN THIS DOCUMENT OR OTHERWISE MADE KNOWN OR, IF YOUR DESIRES ARE UNKNOWN, TO ACT IN YOUR BEST INTERESTS.

3.

EXCEPT AS YOU OTHERWISE SPECIFY IN THIS DOCUMENT, THE POWER OF THE PERSON YOU DESIGNATE TO MAKE HEALTH CARE DECISIONS FOR YOU MAY INCLUDE THE POWER TO CONSENT TO YOUR DOCTOR NOT GIVING TREATMENT OR STOPPING TREATMENT WHICH WOULD KEEP YOU ALIVE.

4.

UNLESS YOU SPECIFY A SHORTER PERIOD IN THIS DOCUMENT, THIS POWER WILL EXIST - *SB404_R1* – 25 – INDEFINITELY FROM THE DATE YOU EXECUTE THIS DOCUMENT AND, IF YOU ARE UNABLE TO MAKE HEALTH CARE DECISIONS FOR YOURSELF, THIS POWER WILL CONTINUE TO EXIST UNTIL THE TIME WHEN YOU BECOME ABLE TO MAKE HEALTH CARE DECISIONS FOR YOURSELF.

5.

NOTWITHSTANDING THIS DOCUMENT, YOU HAVE THE RIGHT TO MAKE MEDICAL AND OTHER HEALTH CARE DECISIONS FOR YOURSELF SO LONG AS YOU CAN GIVE INFORMED CONSENT WITH RESPECT TO THE PARTICULAR DECISION.

IN ADDITION, NO TREATMENT MAY BE GIVEN TO YOU OVER YOUR OBJECTION, AND HEALTH CARE NECESSARY TO KEEP YOU ALIVE MAY NOT BE STOPPED IF YOU OBJECT.

6.

YOU HAVE THE RIGHT TO DECIDE WHERE YOU LIVE, EVEN AS YOU AGE.

DECISIONS ABOUT WHERE YOU LIVE ARE PERSONAL.

SOME PEOPLE LIVE AT HOME WITH SUPPORT, WHILE OTHERS MOVE TO ASSISTED LIVING FACILITIES OR FACILITIES FOR SKILLED NURSING.

IN SOME CASES, PEOPLE ARE MOVED TO FACILITIES WITH LOCKED DOORS TO PREVENT PEOPLE WITH COGNITIVE DISORDERS FROM LEAVING OR GETTING LOST OR TO PROVIDE ASSISTANCE TO PEOPLE WHO REQUIRE A HIGHER LEVEL OF CARE.

YOU SHOULD DISCUSS WITH THE PERSON DESIGNATED IN THIS DOCUMENT YOUR DESIRES ABOUT WHERE YOU LIVE AS YOU AGE OR IF YOUR HEALTH DECLINES.

YOU HAVE THE RIGHT TO DETERMINE WHETHER TO AUTHORIZE THE PERSON DESIGNATED IN THIS DOCUMENT TO MAKE DECISIONS FOR YOU ABOUT WHERE YOU LIVE WHEN YOU ARE NO LONGER CAPABLE OF MAKING THAT DECISION.

IF YOU DO NOT PROVIDE SUCH AUTHORIZATION TO THE PERSON DESIGNATED IN THIS DOCUMENT, THAT PERSON MAY NOT BE ABLE TO ASSIST YOU TO MOVE TO A MORE SUPPORTIVE LIVING ARRANGEMENT WITHOUT OBTAINING APPROVAL THROUGH A JUDICIAL PROCESS.

7.

YOU HAVE THE RIGHT TO REVOKE THE APPOINTMENT OF THE PERSON DESIGNATED IN THIS DOCUMENT TO MAKE HEALTH CARE - *SB404_R1* – 26 – DECISIONS FOR YOU BY NOTIFYING THAT PERSON OF THE REVOCATION ORALLY OR IN WRITING.

8.

YOU HAVE THE RIGHT TO REVOKE THE AUTHORITY GRANTED TO THE PERSON DESIGNATED IN THIS DOCUMENT TO MAKE HEALTH CARE DECISIONS FOR YOU BY NOTIFYING THE TREATING PHYSICIAN, HOSPITAL OR OTHER PROVIDER OF HEALTH CARE ORALLY OR IN WRITING.

9.

THE PERSON DESIGNATED IN THIS DOCUMENT TO MAKE HEALTH CARE DECISIONS FOR YOU HAS THE RIGHT TO EXAMINE YOUR MEDICAL RECORDS AND TO CONSENT TO THEIR DISCLOSURE UNLESS YOU LIMIT THIS RIGHT IN THIS DOCUMENT.

10.

THIS DOCUMENT REVOKES ANY PRIOR DURABLE POWER OF ATTORNEY FOR HEALTH CARE.

11.

IF THERE IS ANYTHING IN THIS DOCUMENT THAT YOU DO NOT UNDERSTAND, YOU SHOULD ASK A LAWYER TO EXPLAIN IT TO YOU.

12.

YOU MAY REQUEST THAT THE NEVADA SECRETARY OF STATE ELECTRONICALLY STORE WITH THE NEVADA LOCKBOX A COPY OF THIS DOCUMENT TO ALLOW ACCESS BY AN AUTHORIZED PROVIDER OF HEALTH CARE AS DEFINED IN NRS 629.031.

PART 1 1.

DESIGNATION OF HEALTH CARE AGENT I, .........................................................................................

(name of person signing), do hereby designate and appoint:

Name:

...........................................................................

Address:

........................................................................

Phone number:

.......................

Email:

........................

as my agent to make health care decisions for me as authorized in this document.

(Insert the name and address of the person you wish to designate as your agent to make health care decisions for you.

Unless the person is also your spouse, your legal - *SB404_R1* – 27 – guardian or the person most closely related to you by blood, none of the following may be designated as your agent:

(1) your treating provider of health care;

(2) an employee of your treating provider of health care;

(3) an operator of a health care facility;

or (4) an employee of an operator of a health care facility.) 8 2.

NAMING AN ALTERNATE AGENT I want the following persons in the order listed to make health care decisions for me if I cannot do so and my agent is not willing, able or reasonably available to make them for me:

1st Alternate Agent:

Name:

...........................................................................

Address:

........................................................................

Phone number:

.......................

Email:

........................

2nd Alternate Agent:

Name:

...........................................................................

Address:

........................................................................

Phone number:........................

Email:

........................

3.

CREATION OF DURABLE POWER OF ATTORNEY FOR HEALTH CARE By this document I intend to create a durable power of attorney by appointing the person designated above to make health care decisions for me.

This power of attorney shall not be affected by my subsequent incapacity.

My goal is to reduce the intervention of a court in my affairs by allowing for care without the need for guardianship.

By signing this document, I revoke any prior durable power of attorney for health care that I may have made.

If my designated agent is my spouse or is one of my children, then I waive any conflict of interest in carrying out the provisions of this Durable Power of Attorney for Health Care that said spouse or child may have by reason of the fact that he or she may be a beneficiary of my estate.

- *SB404_R1* – 28 – 4.

GENERAL STATEMENT OF AUTHORITY GRANTED 4 In the event that I am incapable of giving informed consent with respect to health care decisions, I hereby grant to the agent named above full power and authority to make health care decisions for me before or after my death, including consent, refusal of consent or withdrawal of consent to any care, treatment, service or procedure to maintain, diagnose or treat a physical or mental condition;

to request, review and receive any information, verbal or written, regarding my physical or mental health, including, without limitation, medical and hospital records;

to execute on my behalf any releases or other documents that may be required to obtain medical care and/or medical and hospital records, EXCEPT any power to enter into any arbitration agreements or execute any arbitration clauses in connection with admission to any health care facility, including any skilled nursing facility;

and subject only to the limitations and special provisions, if any, set forth below.

PART 2:

HEALTH CARE INSTRUCTION This part lets you state your limitations and priorities for health care and the types of health care you do or do not want.

I give my agent the power to make all health care decisions for me if I cannot make those decisions for myself, except for the following:

............................................

or as set forth below.

INSTRUCTIONS ABOUT LIFE-SUSTAINING TREATMENT.

This section gives you the opportunity to say how you want your agent to act while making decisions for you.

You may mark or initial each item or leave any item blank.

Prolonging life vs.

dying a natural death 1.

( ) I desire that my life be prolonged to the greatest extent possible without regard to my condition, the chances I have for recovery or long-term survival, or the cost of the procedures.

In other words, keep my body alive even if my doctors have reasonably - *SB404_R1* – 29 – concluded that there is no reasonable hope for long- term recovery or survival or that my coma (if I am in one) is irreversible.

If you select this choice, do not initial choices 2, 3, 4 or 5, as those are inconsistent with this choice.

7 2.

( ) If I am in a coma which my doctors have reasonably concluded is irreversible, I desire that life- sustaining or prolonging treatments not be used.

3.

( ) If I have an incurable or terminal condition or illness and no reasonable hope of long-term recovery or survival, I desire that life-sustaining or prolonging treatments not be used.

4.

( ) I have reviewed the Nevada POLST form (sample attached hereto as Exhibit 1).

If in the future I have not executed a POLST form and my physician determines, or my agent suspects, that execution of a POLST is appropriate, then my agent is authorized to execute a POLST on my behalf in accordance with my wishes stated in this, my Durable Power of Attorney for Health Care.

GI feeding tube or IV.

I understand that withholding or withdrawal of artificial nutrition and hydration may result in death by starvation or dehydration.

For some people this may be a tenet of their religion.

For some people it may not make sense to continue this when all other treatment (machines) is terminated.

5.

( ) I do not want continued artificial nutrition and hydration (e.g.

gastrointestinal feeding tube or intravenous liquids) after all other treatment is terminated.

6.

( ) I do want continued artificial nutrition and hydration (e.g.

gastrointestinal feeding tube or intravenous liquids) after all other treatment is terminated.

If I initial this section, you are asked to continue to give me the artificial nutrition and hydration.

7.

( ) I understand that continued artificial nutrition and hydration (e.g.

gastrointestinal feeding tube or - *SB404_R1* – 30 – intravenous liquids) will likely occur if my physician reasonably believes that providing such will lead to my recovery.

However, I do not want to continue to receive artificial nutrition and hydration if it is expected to continue for the rest of my life.

7 Experimental procedures, treatments and drugs.

I understand that it can take a long time to obtain FDA approval for new medical procedures, treatments and drugs.

As a result, many are categorized as “experimental.” I also understand that some of such procedures, treatments or drugs have a good record of success and that some contain risks.

I also understand that experimental procedures, treatments and drugs can only be given to me if I authorize them.

8.

( ) I authorize my agent to enroll me in experimental procedures or treatments if said procedures or treatments are recommended by my physician and my agent consents.

My agent is to consider the relief of suffering, the preservation or restoration of functioning, and the quality as well as the extent of the possible extension of my life in making that decision.

My agent is to consider whether the expected benefits outweigh the burdens of the treatment or drug.

9.

( ) I do not want any experimental procedures, treatments or drugs.

Palliative care (Dying with dignity/Use of pain relieving drugs) 10.

( ) When I die, I wish to do so with dignity and grace and without pain and suffering.

If I have an incurable or terminal condition, including but not limited to late stage dementia, and no reasonable hope of long-term recovery or survival, I desire my attending physician to administer any medication to alleviate suffering without regard to the fact that the medication may be addictive or may reduce the extension of my life.

11.

( ) I do not wish to have any medication that may be addictive or reduce the extension of my life.

- *SB404_R1* – 31 – Assisted living or other facility 3 12.

( ) I desire to live in my home for as long as it is safe and my medical needs can be met.

My agent may arrange for a natural person, employee of an agency or provider of community-based services to come into my home to provide care for me.

When it is no longer safe for me to live in my home, I authorize my agent to place me in a facility or home that can provide any medical assistance and support in my activities of daily living that I require.

Before being placed in such a facility or home, I wish for my agent to discuss and share information concerning the placement with me, and allow me to participate in the choice of said facility or home.

If I am married, placement shall be done in a manner that considers my spouse’s support needs.

13.

( ) I refuse to be placed in any assisted living or other care facility.

I understand that, before I may be placed in a facility or home other than the home in which I currently reside, a guardian must be appointed for me, which means that a court action would be needed to remove me from my home.

( ) Other (write what you want or do not want):

.............................................................................................

INSTRUCTIONS ABOUT PRIORITIES You can use this section to provide any other information about your goals, values and preferences for treatment, including care you want or do not want.

To the extent that you make entries in this section, this information is for your agent and is not intended to limit or impair the physician’s determination of a course of treatment, nor to subject the physician to legal claims.

You can also use this section to name anyone whom you do not want to make decisions for you under any conditions.

(Insert such priorities, if any.) ..................................................................................................

..................................................................................................

- *SB404_R1* – 32 – PART 3:

OPTIONAL SPECIAL POWERS AND GUIDANCE 4 This part allows you to give your agent additional powers and to provide your agent with more guidance about your wishes.

You may mark or initial each item.

You also may leave any item blank.

9 Mental health care or cognitive rehabilitation 14.

( ) I authorize my agent to admit me as a voluntary patient to a facility for mental health or place me in rehabilitative care if my agent determines such treatment is best for my health and safety, or if it is recommended by a physician.

15.

( ) I do not authorize my agent to admit me as a voluntary patient to a facility for mental health or place me in rehabilitative care even if my agent determines such treatment is best for my health and safety, or even if it is recommended by a physician.

ACCESS TO MY HEALTH INFORMATION (HIPAA).

I give my agent permission to examine and share information about my health needs and health care if I am not able to make decisions for myself.

By signing this form, I give the authorization and full release of information by any government agency, medical provider, business, creditor or third party who may have information pertaining to my health care to my agent named herein, pursuant to the Health Insurance Portability and Accountability Act of 1996, Public Law 104-191, as amended, and applicable regulations.

GUIDANCE FOR MY AGENT.

The instructions I have stated in this document should guide my agent in making decisions for me.

(Initial or mark one of the items below to tell your agent more about how to use these instructions.):

16.

( ) I give my agent permission to be flexible in applying these instructions if he or she thinks it would be in my best interest based on what they know about me and the recommendations of the attending physician.

- *SB404_R1* – 33 – 17.

( ) I want my agent to follow these instructions exactly as written if possible, even if he or she thinks something else is better.

5 GOOD FAITH CARE.

My wish is that the provider of health care work cooperatively with me and my agent for my care.

To that end, a provider of health care who relies in good faith on the provisions of this advance health-care directive shall be immune from criminal and civil liability applicable to the withholding or withdrawal of life- sustaining treatment.

As such, the liability protection provisions already in law in NRS 449A.727 shall apply whether or not this advance health-care directive is retrieved from the Registry established by the Nevada Secretary of State.

NOMINATION OF GUARDIAN.

A guardian is a person appointed by a court to make decisions for someone who cannot make decisions.

Filling this out does NOT mean you want or need a guardian right now.

If a court appoints a guardian to make personal decisions for me, I want the court to choose my agent named in this form.

If my agent cannot be a guardian, I want my alternate agent(s) in the order named in this form.

If I prefer someone other than the agent(s) named in this form, their name and contact information is:

..........................................

..................................................................................................

..................................................................................................

AMENDMENT;

RIGHT TO TERMINATE.

This durable power of attorney may be amended.

This document shall not be terminated by anyone other than me and it shall not be terminated by a governmental entity, including a court.

PART 4:

ORGAN DONATION This part allows you to donate your organs when you die.

You may mark or initial each item.

You also may leave any item blank.

Even if it requires maintaining treatments that could prolong my dying process and might be in conflict with other instructions I have put in this form, upon my death:

- *SB404_R1* – 34 – 18.

( ) I donate my organs, tissues and other body parts except for those listed below (list any body parts you do not want to donate):

.......................................

5 19.

( ) I do not want my organs, tissues or body parts donated to anybody for any reason.

8 20.

Organs, tissues or body parts that I donate may be used for:

( ) transplant ( ) therapy ( ) research ( ) education ( ) all of the above You may also designate organ donation on your driver license.

If there is a conflict between this form and your driver license, the most recent shall control.

PART 5:

CHALLENGES If the legality of any provision of this Durable Power of Attorney for Health Care is questioned by my physician, my advanced practice registered nurse, my agent or a third party, then my agent is authorized to commence an action for declaratory judgment as to the legality of the provision in question.

The cost of any such action is to be paid from my estate.

This Durable Power of Attorney for Health Care must be construed and interpreted in accordance with the laws of the State of Nevada.

PART 6:

YOUR SIGNATURE WITH NOTARY OR WITH WITNESSES Either process is permitted under NRS 162A.790.

You only need to use one of these methods.

Sign your name:

.......................Today’s date:

.....................

State of Nevada } }ss.

County of......................................} On this ..........

day of ........................., 20......., before me, the undersigned, a Notary Public, personally appeared - *SB404_R1* – 35 – ................................., personally known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to this instrument, and acknowledged that he or she executed it.

6 ........................................................

(SEAL) NOTARY PUBLIC 9 COPIES:

You should retain an executed copy of this document and give one to your agent.

The power of attorney may also be given to your primary medical care provider or any other provider of your health care.

USE THIS SECTION OF PART 6 IF YOU ARE USING WITNESSES INSTEAD OF A NOTARY:

If you are using witnesses, you need two witnesses.

The witnesses must be adults and cannot be a person you are naming as an agent.

If you live in an assisted living facility or a nursing home, the witness cannot be an employee of the facility or home or someone who owns or runs the facility or home.

Witness #1 printed name:

.......................................................

Witness signature:

..................................................................

Date witness signed:

......................................

(Only sign as a witness if you think that the person signing this form is doing it voluntarily.) Witness #2 printed name:

.......................................................

Witness signature:

..................................................................

Date witness signed:

......................................

(Only sign as a witness if you think that the person signing this form is doing it voluntarily.) PART 7:

INFORMATION FOR AGENTS (1) If this form names you as an agent, you can make decisions about health care for the person who named you when they cannot make their own.

- *SB404_R1* – 36 – (2) If you make a decision for the person, follow any instructions the person gave, including any in this form.

4 (3) If you make a decision for the person and you do not know what the person would want, make the decision that you think is in the person’s best interest.

To figure out what is in the person’s best interest, consider the person’s values, preferences and goals if you know them or can learn them.

Some of those preferences might be in this form.

You should also consider any behaviors or communications from the person that indicate what they currently want.

(4) If this form names you as an agent, you can also get and share the individual’s health information.

But you can only get or share this information to assist in their health care, or when the person cannot make their own decisions about their health care.

Sec.

15.

NRS 162A.700 is hereby amended to read as follows:

162A.700 NRS 162A.700 to 162A.870, inclusive, and section 14 of this act apply to any power of attorney containing the authority to make health care decisions.

Sec.

16.

NRS 162A.710 is hereby amended to read as follows:

162A.710 As used in NRS 162A.700 to 162A.870, inclusive, and section 14 of this act, unless the context otherwise requires, the words and terms defined in NRS 162A.715 to 162A.780, inclusive, and section 14 of this act have the meanings ascribed to them in those sections.

Sec.

Appointive property subject to a general power of appointment created by a person other than the powerholder is not subject to a claim of any creditor, unless the power ofofer is appointment was held by a decedent who actually exercised the power in favor of the decedent or the decedent’s estate pursuant to subparagraph (1) of paragraph (a) of subsection 12 of NRS 111.779.

Unless specifically prohibited by the terms of a will or trust instrument and except as provided in subsection 2, if an - *SB404_R1* – 37 – instrument creating a separate trust requires the assets of the separate trust to be distributed to the beneficiary or beneficiaries of the trust immediately after the establishment of the separate trust as a result of the circumstances existing at the time the separate trust is to be established, the executor, trustee or any other party having possession of the property with which the separate trust will be funded may exercise discretion to make a distribution directly to the beneficiary or the beneficiaries of the separate trust.

- 83rd Session (2025) – 20 – 2.

An executor, trustee or any other party described in subsection 1 may exercise discretion rather than distributing the trust assets to the trustee of the separate trust if the transferring executor, trustee or any other party described in subsection 1 and the3.rusThe receipts of distribution provided to any beneficiary or beneficiaries in the manner described in this section shall be deemed to protect the executor, trustee or other person having possession of the separateproperty trustto are the same person.extent that a receipt of distribution would have protected the executor, trustee or other person had the property been distributed by the trustee from the separate trust.

3.

The receipts of distribution provided to any beneficiary or beneficiaries in the manner described in this section shall be deemed to protect the executor, trustee or other person having possession of the property to the same extent that a receipt of distribution would have protected the executor, trustee or other person had the property been distributed by the trustee from the separate trust.

“Trustee” means the person holding property in trust and includes trustees, a corporate as well as a natural person and a successorsucSec. or substitute trustee.

Sec.

- *SB404_R1* – 38 – 2.

[A trustee or directing trust adviser] Except as expressly prohibited or otherwise provided under the trust instrument, if all or any portion of the trust is treated as being owned by a person under section 671 of the Internal Revenue Code or any similar federal, state or other tax law, in addition to any such discretion conferred under the terms of a trust instrument, the trustee may, in the trustee’s sole discretion, reimburse the person being treated as- the83rd ownerSession for(2025) any– amount21 of– the person’s federal, state or other income tax liability that is attributable to the inclusion of thetheer trust’s income, capital gains, deductions or credits in the calculation of the person’s taxable income.

[3.]exercise 4.of the powers granted by this section with respect to any trust if the trustee is:

A trustee may not exercise or participate in the exercise of the powers granted by this section with respect to any trust if the trustee is:

If the trust instrument requires the trustee to act at the direction or with the consent of a trust adviser, trust protector or any other person, or that the reimbursement decisions permitted by this section be made directly by a trust adviser, trust protector or any other person, the powers granted by subsection 1 and thetheector provisions of subsection 2 applicable to the trustee are instead also granted or apply, subject to the trust instrument, to the trust adviser, trust protector or other person subject to the limitations - *SB404_R1* – 39 – set forth in subsection 3, which must be applied as if the trust adviser, trust protector or other person were a trustee.

The power of a trustee , trust adviser, trust protector or any other person to make a payment to or for the benefit of a settlor or other person in accordance with subsection 1 or 2 or the decision of a- trustee83rd ,Session trust(2025) adviser,– trust22 protector– or any other person to exercise such power in favor of the settlor must not cause the settlor or other person to be treated as a beneficiary for purposes of the laws of this State [.] solely by reason of the application of this section.

and (2) All persons who have the ability to remove and replace the(b) Applying the trusteediscretion conferred under thesubsection terms2 ofwill prevent a contribution to the trust instrument.from qualifying for or reducing a federal tax benefit, including a federal tax exclusion or deduction, that was originally claimed or could have been claimed for the contribution, including:

(b) Applying the discretion conferred under subsection 1 will prevent a contribution to the trust from qualifying for or reducing a federal tax benefit, including a federal tax exclusion or deduction, that was originally claimed or could have been claimed for the contribution, including:

When a revocable trust becomes irrevocable because of the death of a settlor or by the express terms of the trust, the trustee may, after the trust becomes irrevocable, provide noticenoticest, to any beneficiary of the irrevocable trust, any heir of the settlor or to any other interested person.

[;] - *SB404_R1* – 40 – (b) The name, mailing address and telephone number of any trustee of the trust .

[;] (c)- The83rd dispositiveSession provisions(2025) of– the23 trust– instrument which pertain to the beneficiary, a complete copy of the trust instrument or notice that the heir or interested person is not a beneficiary under the trust .

Except as otherwise provided in this subsection, no person upon whom notice is provided pursuant to this section may bring an action to contest the validity of the trust more than 120 days from the date the notice is served upon the person, unless the personpersonrom proves that he or she did not receive actual notice.

A person may waive the right to notice contemplated by this section by delivering to the trustee a waiver signed by the person, which shall be deemed irrevocable.

- *SB404_R1*83rd Session (2025) – 4124 – (b) Designated by a person who, under the terms of the trust instrument, has the right to designate the laws that govern the validity and construction of the trust, at the time the designation is made;

or (c) The trust instrument does not provide for the law that governs the validity and construction of the trust, a personpersont designated under the terms of the trust instrument to designate the law that governs the validity and construction of the trust, if any, has not made such a designation and the settlor or the trustee of the trust was a resident of this State at the time the trust was created or at the time the trust became irrevocable.

Notwithstanding a general choice of law provision in the governing instrument of a trust, such as a provision in the governing instrument to the effect that the laws of a jurisdiction other than this State govern the trust or the administration of the trust, the laws of this State govern the administration of the trust while the trust is administered in this State, as provided in subsection 7 or as otherwise provided, unless:

Notwithstanding the provisions of subsection 5, if a fiduciary takes or fails to take action, based on a good faith belief that the laws of a foreign jurisdiction govern the administration of a trust while the trust is administered in this State, the fiduciary’s liability under the governing instrument for the action or inaction must- be83rd determinedSession (2025) – 25 – jurisdiction.mined in accordance with the laws of the foreign jurisdiction.7.

- *SB404_R1* – 42 – 7.

or (e) During any such period when the trust is revocable by the settlor who is a resident of this State and there is at least one trustee that is:

resident of this State and there is at least one (1) A resident of this State;

(a) By mailing a copy of the account by certified, registered or ordinary first-class mail, or by overnight delivery through a recognized delivery service company, addressed to the person being served at the post office address or physical address given in the person’s demand for account, if any, or at the person’s last place of residence on file with the trustee, if known, or by personally delivering a copy thereof to the person;

For purposes of this paragraph, a person shall be deemed to have received a copy of an account provided by the trustee to the beneficiary- by83rd electronicSession (2025) – 26 – Internet if the trustee:c mail or through a secure website on the Internet(1) ifSent the trustee:beneficiary an electronic mail in a manner that complies with subsection 1 of NRS 719.320 and the beneficiary received the electronic mail in a manner that complies with subsection 2 of NRS 719.320;

(1) Sent the beneficiary an electronic mail in a manner that complies with subsection 1 of NRS 719.320 and the beneficiary - *SB404_R1* – 43 – received the electronic mail in a manner that complies with subsection 2 of NRS 719.320;

(a) By a beneficiary who received a copy of the account if no written objection is delivered to the trustee in accordance with subsection 2 within 90 days after the date on which the trustee providedpro(b) By all beneficiaries who are not required to receive an account, such as nonvested and contingent beneficiaries, remote beneficiaries, minor beneficiaries, and unborn or unknown beneficiaries if the account is deemed approved and final by a beneficiary who has a similar, but preceding interest, in the trust estate, in conformance with NRS 164.038, or as to thatany beneficiary;beneficiary who has waived an account pursuant to NRS 165.121.

or (b) By all beneficiaries who are not required to receive an account, such as nonvested and contingent beneficiaries, remote beneficiaries, minor beneficiaries, and unborn or unknown beneficiaries if the account is deemed approved and final by a beneficiary who has a similar, but preceding interest, in the trust estate, in conformance with NRS 164.038, or as to any beneficiary who has waived an account pursuant to NRS 165.121.

 Notwithstanding the foregoing, if an account is submitted to the court for approval under a petition pursuant to chapter 164 of NRS, the account must be deemed final and approved upon by order of the court, subject only to the right of an interested person to appeal.

6.- 83rd Session (2025) – 27 – preparing an account must be paid from the trust estate, andf allocated to income and principal as provided in the trust instrument, and if the trust instrument is otherwise silent, in accordance with NRS 164.780 to 164.925, inclusive.

Except as otherwise ordered by the court, the cost of preparing an account must be paid from the trust estate, and allocated to income and principal as provided in the trust instrument, and if the trust instrument is otherwise silent, in accordance with NRS 164.780 to 164.925, inclusive.

- *SB404_R1* – 44 – (a) “Electronic mail” has the meaning ascribed to it in NRS 41.715.

Sec.Secs.

24.24-31.

NRS(Deleted 433A.190by isamendment.) herebySec. amended to read as follows:

433A.190 1.

The administrative officer of a public or private mental health facility or hospital shall ensure that, within 24 hours of the emergency admission of a person alleged to be a person in a mental health crisis who is at least 18 years of age, the person is asked to give permission to provide notice of the emergency admission to a family member, friend or other person identified by the person.

2.

If a person alleged to be a person in a mental health crisis who is at least 18 years of age gives permission to notify a family member, friend or other person of the emergency admission, the administrative officer shall ensure that:

(a) The permission is recorded in the medical record of the person;

and (b) Notice of the admission is promptly provided to the family member, friend or other person in person or by telephone, facsimile, other electronic communication or certified mail.

3.

Except as otherwise provided in subsections 4 and 5, if a person alleged to be a person in a mental health crisis who is at least 18 years of age does not give permission to notify a family member, friend or other person of the emergency admission of the person, notice of the emergency admission must not be provided until permission is obtained.

4.

If a person alleged to be a person in a mental health crisis who is at least 18 years of age is not able to give or refuse permission to notify a family member, friend or other person of the emergency admission, the administrative officer of the mental health facility or hospital may cause notice as described in paragraph (b) of subsection 2 to be provided if the administrative officer determines that it is in the best interest of the person in a mental health crisis.

5.

If a guardian has been appointed for a person alleged to be a person in a mental health crisis who is at least 18 years of age or the person has executed a durable power of attorney for health care pursuant to NRS 162A.700 to 162A.870, inclusive, and section 14 of this act, or appointed an attorney-in-fact using an advance directive for psychiatric care pursuant to NRS 449A.600 to 449A.645, inclusive, the administrative officer of the mental health facility or hospital must ensure that the guardian, agent designated by the durable power of attorney or the attorney-in-fact, as applicable, is promptly notified of the admission as described in paragraph (b) of subsection 2, regardless of whether the person - *SB404_R1* – 45 – alleged to be a person in a mental health crisis has given permission to the notification.