In Re Nielsen Estate

CourtMichigan Court of Appeals
DecidedApril 27, 2026
Docket368054
StatusPublished

This text of In Re Nielsen Estate (In Re Nielsen Estate) is published on Counsel Stack Legal Research, covering Michigan Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In Re Nielsen Estate, (Mich. Ct. App. 2026).

Opinion

If this opinion indicates that it is “FOR PUBLICATION,” it is subject to revision until final publication in the Michigan Appeals Reports.

STATE OF MICHIGAN

COURT OF APPEALS

In re ESTATE OF NEAL D. NIELSEN.

THOMAS A. MATTHEWS, Personal Representative FOR PUBLICATION of the ESTATE OF NEAL D. NIELSEN, SCOTT April 27, 2026 NIELSEN, and CHRISTOPHER NIELSEN, 12:08 PM

Appellees,

v No. 368054 Livingston Probate Court PAULA A. NIELSEN, LC No. 2021-019876-DE

Appellant.

Before: GARRETT, P.J., and RICK and FEENEY, JJ.

GARRETT, P.J.

Decedent, Neal D. Nielsen, died on December 12, 2020. Although Neal and appellant Paula A. Nielsen were married at one point, they divorced on July 5, 2000, more than 20 years before Neal’s death. After the divorce, Neal executed a last will and testament, leaving certain personal property to Paula. This appeal concerns whether the bequests to Paula constitute a “general” or “specific” devise under the Estates and Protected Individuals Code (EPIC), MCL 700.1101 et seq. If the devise was a specific devise and Neal’s estate is “otherwise sufficient” as stated in MCL 700.2405, Neal’s children may not select items from the devise as part of their exempt-property allowance under MCL 700.2404. The probate court ruled in favor of Neal’s children and determined that the devise was a general devise. The probate court also ruled in favor of Neal’s children with respect to Paula’s life insurance policy and Neal’s vehicles. Paula appeals by right the probate court’s order. For the reasons discussed in this opinion, we conclude that Neal’s devise of personal property was a specific devise rather than a general devise. In all other respects, we affirm the probate court’s decision. We therefore affirm in part, reverse in part, and remand for further proceedings.

I. FACTUAL BACKGROUND

-1- At the time of his death, Neal had three adult children: Christie Ackroyd and appellees Christopher Nielsen and Scott Nielsen. It is unclear from the record when Neal married Paula, but it appears that Paula was the children’s stepmother for a period of time during their youth and for a substantial amount of time afterward. Neal and Paula divorced on July 5, 2000, but the children were unaware of the divorce, and Neal and Paula continued to live together, seemingly as husband and wife, until Neal died. On July 25, 2001, Neal executed a last will and testament. The fifth article of the will bequeathed categories of personal property to Paula and stated as follows:

I give, devise and bequeath my household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel, and other articles of household or personal use or ornament (together with any assignable insurance policies thereon), but excluding coins held for investment and paper currency, to my wife,[1] PAULA A, NIELSEN.

In the event that my wife, PAULA A. NIELSEN, should predecease me, then I give, devise and bequeath my household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel, and other articles of household or personal use or ornament (together with any assignable insurance policies thereon), but excluding coins held for investment and paper currency equally, share and share alike, to my then living children, CHRISTOPHER M. NIELSEN, CHRISTIE A. NIELSEN, and SCOTT NIELSEN, or to the survivors among them.

All of the rest, residue, and remainder [of] my estate, of whatsoever nature and wheresoever situated, shall pour over into my trust, the NEAL D. NIELSEN FAMILY TRUST AGREEMENT DATED APRIL 15,1997 AS AMENDED AND RESTATED, which I have already created.

I may leave a memorandum (which is not to be a part of this will) either entirely in my handwriting or signed in my handwriting at the end, listing specific items of personalty that I wish certain persons to have, consistent with MCLA 700.2513, and direct that my wishes as set forth in the memorandum be observed.

All lapsed gifts or any failed devises shall become a part of the residuary.

Neal died on December 12, 2020.

Appellee Thomas A. Matthews, successor personal representative of Neal’s estate, petitioned the trial court to approve his interpretation of Neal’s will and his proposed distribution of the devised property. He asserted that the fifth article of the will constituted a specific devise because the bequests (1) involved specific categories of property intended for a specific person, (2) were not paid from the estate’s residuary or general funds, (3) were worth less than $60,000 in an estate of $1.3 million, and (4) were items that Neal intended Paula to receive. Matthews

1 Notwithstanding that Neal and Paula were divorced when he executed his will, he referred to Paula as his wife in his will.

-2- maintained that Neal’s children were entitled to claim a total of $16,000 worth of property from the estate but could not select the property specifically devised to Paula. Matthews also asserted that Paula was entitled to $9,100 in insurance proceeds that State Farm Insurance Company (State Farm) paid after the total loss of Neal’s Chevrolet Silverado that was involved in an accident a few weeks before Neal’s death. Matthews maintained that Paula was entitled to the funds because Neal bequeathed his vehicles to Paula, the insurance claim was unpaid when Neal died, and the nonademption statute, MCL 700.2606, applied.

In addition, Matthews argued that a Ford F-150 pickup truck was owned by Ajax Leasing, LLC (Ajax Leasing), one of Neal’s companies, and was therefore not an estate asset. Regarding Neal’s University of Michigan memorabilia, gun collection, and furniture, Matthews maintained that those items were included in the specific devise to Paula. Finally, Matthews asserted that a life insurance policy insuring Paula’s life was not an estate asset because it was awarded to Paula in the divorce proceeding in 2000.

Christopher responded that the fifth article in Neal’s will was a general devise rather than a specific devise because it did not give specific items to Paula and instead devised general categories of personal property. He asserted that the exclusion of cash and coins along with Neal’s indication that he might leave a signed memorandum granting specific items to specific people evidenced that the devises to Paula were general devises. In support of his argument, Christopher relied on the definition of “specific devise” in Black’s Law Dictionary and In re Guise Estate, unpublished per curiam opinion of the Court of Appeals, issued July 23, 2019 (Docket No. 344217), which he maintained held that a specific devise must pass a specific piece of property to a specific individual. Alternatively, Christopher argued that, even if the devise to Paula was a specific devise, the children were permitted to select items from the devise to fulfill their exempt- property allowance because Neal bequeathed all his tangible personal property to Paula, and the estate was therefore insufficient for the children to select from nonspecifically devised property. In particular, Christopher wanted his childhood bedroom furniture, which remained in Neal’s home so Christopher would have a place to sleep when he visited overnight. Scott generally agreed with Christopher.

Paula argued that the fifth article of Neal’s will constituted a specific devise to her of the items named. She maintained that the children could not fulfill their exempt-property allowance by taking specifically devised property, as stated in MCL 700.2405(1), because the estate contained other assets that could be used to satisfy the exempt-property allowance, including Neal’s coin collection, more than $600,000 in cash, and assets belonging to Neal’s two law practices.

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Cite This Page — Counsel Stack

Bluebook (online)
In Re Nielsen Estate, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-nielsen-estate-michctapp-2026.