Nevada Senate Bill SB404 Latest Draft

                              
 (Reprinted with amendments adopted on April 21, 2025) 
 	FIRST REPRINT S.B. 404 
 
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SENATE BILL NO. 404–COMMITTEE ON JUDICIARY 
 
MARCH 20, 2025 
____________ 
 
Referred to Committee on Judiciary 
 
SUMMARY—Revises provisions relating to personal financial 
administration. (BDR 12-901) 
 
FISCAL NOTE: Effect on Local Government: No. 
 Effect on the State: No. 
 
~ 
 
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. 
 
 
AN ACT relating to personal financial administration; revising 
certain terms and provisions relating to the administration 
of trusts and estates; making certain technical corrections 
relating to the administration of trusts and estates; 
revising provisions governing the appointment of an 
administrator of an intestate estate of a decedent; 
requiring certain personal representatives to submit 
certain information under the Independent Administration 
of Estates Act; requiring a court to give certain 
preferences when determining whether to revoke the 
authority of a personal representative; increasing certain 
monetary amounts relating to the administration of 
estates; revising certain periods of limitation for 
commencing certain civil actions; revising certain 
provisions relating to the exemption of a homestead; 
establishing an alternative form to create an advance 
health-care directive; authorizing a trustee to make certain 
distributions under certain circumstances; repealing 
certain provisions relating to the administration of estates; 
and providing other matters properly relating thereto. 
Legislative Counsel’s Digest: 
 Existing law governs the administration of trusts and estates. (Titles 12 and 13 1 
of NRS) Sections 1, 1.1, 1.3, 1.6, 4, 5, 11 and 17 of this bill revise certain terms 2 
and make technical corrections relating to the administration of trusts and estates. 3 
 Existing law sets forth an order of priority for the appointment of an 4 
administrator to administrate the intestate estate of a decedent and authorizes any 5 
person legally qualified to serve as the administrator. (NRS 139.040) Section 1.2 of 6   
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this bill: (1) revises the order of priority for the appointment of an administrator to 7 
administrate the intestate estate of a decedent; (2) provides that a person may be 8 
legally qualified to serve as an administrator upon a finding of good cause based on 9 
certain evidence; and (3) authorizes the court to appoint certain persons under 10 
certain circumstances. Section 1.5 of this bill makes a conforming change to an 11 
internal reference caused by the revisions relating to the order of priority and 12 
appointment in section 1.2. Section 1.4 of this bill authorizes a court to appoint one 13 
or more persons or an independent personal representative under certain 14 
circumstances. 15 
 Existing law establishes the Independent Administration of Estates Act, which 16 
allows a personal representative to administer most aspects of the estate of a 17 
decedent without court supervision. (NRS 143.300-143.815) Section 2 of this bill 18 
provides that only a personal representative who is named in the will or certain 19 
other persons who meet the criteria to be legally qualified as an administrator of an 20 
intestate estate may administer an estate. Existing law authorizes any interested 21 
person to petition for modification or revocation of the authority of a personal 22 
representative. (NRS 143.360) Section 3 of this bill requires the court, when 23 
determining whether to revoke the authority of a personal representative, to give 24 
preference to any interested person based on the order of priority set forth for the 25 
appointment of an administrator for an intestate estate. 26 
 Under existing law, a court is authorized to enter an order for the summary 27 
administration of an estate if the court deems summary administration advisable 28 
and the gross value of the estate does not exceed $300,000, after deducting any 29 
encumbrances. (NRS 145.040) Sections 6 and 7 of this bill increase that amount to 30 
$500,000. 31 
 Sections 8 and 9 of this bill increase the monetary amount for an estate to be 32 
set aside without administration from $100,000 to $150,000. Section 10 of this bill 33 
makes a conforming change to similarly increase the affidavit of entitlement limit 34 
for a surviving spouse. 35 
 Existing law requires certain civil actions to recover damages from another 36 
person to be commenced within certain periods. (NRS 11.190) Section 12 of this 37 
bill provides that an action against certain persons based on a breach of fiduciary 38 
duty, not involving fraud or intentional misrepresentation, must be commenced 39 
within 2 years. 40 
 Existing law exempts certain property from a writ of execution to enforce a 41 
judgment, including certain property known as a homestead. (NRS 21.090) Section 42 
13 of this bill removes the monetary dollar amounts relating to a homestead from 43 
NRS 21.090 and instead refers to the amount of the value of such exemptions set 44 
forth in chapter 115 of NRS. 45 
 Existing law sets forth various provisions governing durable powers of attorney 46 
for health care decisions, including a form to create an advance health-care 47 
directive. (NRS 162A.700-162A.870) Section 14 of this bill establishes an 48 
alternative form to create an advance health-care directive. Sections 15, 16 and 24-49 
30 of this bill make conforming changes to reference the alternative form. 50 
 Section 18 of this bill authorizes a trustee to make an outright distribution to a 51 
beneficiary without requiring the trustee to first create a new trust under certain 52 
circumstances. Section 19 of this bill makes a conforming change to indicate that 53 
certain terms apply to the outright distribution. 54 
 Section 20 of this bill grants a trustee the power to reimburse a settlor for tax 55 
payments. Section 21 of this bill requires certain documentation to be provided to 56 
beneficiaries of a trust. Section 22 of this bill specifies the circumstances under 57 
which the laws of this State govern the administration of a trust. Section 23 of this 58 
bill provides for the circumstances under which an account must be deemed 59 
approved and final by a trust adviser or trust protector. 60   
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 Section 32 of this bill repeals the provisions of existing law which set forth a 61 
preference for relatives of the whole blood over relatives of the half blood for 62 
certain purposes relating to the administration of an estate. 63 
 
 
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN 
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: 
 
 Section 1.  NRS 132.115 is hereby amended to read as follows: 1 
 132.115 “Distributee” means a person who has received , or 2 
has the right to receive, property of a decedent from the decedent’s 3 
personal representative other than as a creditor or purchaser. A 4 
testamentary trustee is a distributee only to the extent of distributed 5 
assets or increment thereto remaining in his or her hands. A 6 
beneficiary of a testamentary trust to whom the trustee has 7 
distributed property received from a personal representative is a 8 
distributee of the personal representative. As used in this section, 9 
“testamentary trustee” includes a trustee to whom assets are 10 
transferred by will to the extent of the devised assets. 11 
 Sec. 1.1.  NRS 136.150 is hereby amended to read as follows: 12 
 136.150 1.  If no person appears to contest the probate of a 13 
will, the court may admit it to probate on the testimony of only one 14 
of the subscribing witnesses, if that testimony shows that the will 15 
was executed in all particulars as required by law, and that the 16 
testator was of sound mind and had attained the age of 18 years at 17 
the time of its execution. 18 
 2.  [An ex parte] A filed affidavit of the witness, showing that 19 
the will was executed in all particulars as required by law, and that 20 
the testator was of sound mind and had attained the age of 18 years 21 
at the time of its execution, must be received in evidence and has the 22 
same force and effect as if the witness were present and testified 23 
orally. 24 
 Sec. 1.2.  NRS 139.040 is hereby amended to read as follows: 25 
 139.040 1.  [Administration] Except as otherwise provided in 26 
subsection 5, administration of the intestate estate of a decedent 27 
must be granted to one or more of the persons mentioned in this 28 
section, and they are respectively entitled to priority for appointment 29 
in the following order: 30 
 (a) The surviving spouse. 31 
 (b) The children. 32 
 (c) The grandchildren. 33 
 (d) Other issue. 34 
 (e) A parent. 35 
 [(d) The brother or the sister. 36 
 (e) The grandchildren.] 37 
 (f) A sibling. 38   
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 (g) Any other of the kindred entitled to share in the distribution 1 
of the estate. 2 
 [(g)] (h) The public administrator or a person employed or 3 
contracted with pursuant to NRS 253.125, as applicable. 4 
 [(h)] (i) Creditors who have become such during the lifetime of 5 
the decedent. 6 
 [(i)] (j) Any of the kindred not above enumerated, within the 7 
fourth degree of consanguinity. 8 
 [(j)] (k) Any person [or persons] who is legally qualified [.] 9 
upon a finding of good cause. Such a finding must be based on 10 
evidence, including, without limitation: 11 
  (1) An affidavit of due diligence to find any living heir, 12 
including, without limitation: 13 
   (I) A report from an heir finder, as defined in NRS 14 
139.135; and 15 
   (II) Proof of service via certified mail to all potential 16 
heirs identified pursuant to sub-subparagraph (I); and 17 
  (2) A statement of the qualifications of the person seeking 18 
appointment. 19 
 2.  If any heir who is otherwise entitled to appointment is a 20 
minor, the court may appoint the custodial parent or legal 21 
guardian of the minor as administrator. The custodial parent or 22 
legal guardian has the same priority for appointment as the minor. 23 
 3. If any heir who is otherwise entitled to appointment is an 24 
incapacitated person, the court may appoint the guardian or 25 
equivalent fiduciary as administrator. The guardian or equivalent 26 
fiduciary has the same priority for appointment as the 27 
incapacitated person. 28 
 4.  A person in each of the foregoing classes is entitled: 29 
 (a) To appointment, if the person is: 30 
  (1) A resident of the State of Nevada or the person: 31 
   (I) Associates as coadministrator a resident of the State of 32 
Nevada or a banking corporation authorized to do business in this 33 
State; or 34 
   (II) Is named as personal representative in the will if the 35 
will is the subject of a pending petition for probate, and the court in 36 
its discretion believes it would be appropriate to make such an 37 
appointment; or 38 
  (2) A banking corporation which is authorized to do business 39 
in this State or which: 40 
   (I) Associates as coadministrator a resident of the State of 41 
Nevada or a banking corporation authorized to do business in this 42 
State; or 43 
   (II) Is named as personal representative in the will if the 44 
will is the subject of a pending petition for probate, and the court in 45   
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its discretion believes it would be appropriate to make such an 1 
appointment. 2 
 (b) To nominate a resident of the State of Nevada or a qualified 3 
banking corporation for appointment, whether or not the nominator 4 
is a resident of the State of Nevada or a qualified banking 5 
corporation. The nominee has the same priority as the nominator. 6 
That priority is independent of the residence or corporate 7 
qualification of the nominator. 8 
 [3.  If any heir who is otherwise entitled to appointment is a 9 
minor or an incapacitated person for whom a guardian has been 10 
appointed, the court may appoint the guardian of the minor or 11 
incapacitated person as administrator.] 12 
 5.  If there is no surviving spouse, the court may, in its 13 
discretion: 14 
 (a) Disregard the order of priority set forth in subsection 1 to 15 
favor the appointment of an heir or the nominee of an heir, or 16 
group of heirs, who have an equal or larger interest in the estate 17 
than the heir entitled to priority for appointment; or 18 
 (b) Appoint an independent personal representative. 19 
 Sec. 1.3.  NRS 139.050 is hereby amended to read as follows: 20 
 139.050 Administration may be granted upon petition to one or 21 
more qualified persons, although not otherwise entitled to serve, at 22 
the written request of the person entitled, filed in the court. The 23 
qualified person making the written request must provide his or her 24 
current address [and telephone number] in the written request [.] 25 
and be given notice of the hearing. Failure to provide such 26 
information voids the written request. 27 
 Sec. 1.4.  NRS 139.070 is hereby amended to read as follows: 28 
 139.070 When there are several persons equally entitled to [the 29 
administration,] appointment as personal representative, the court 30 
may, in its discretion, [grant letters to] appoint one or more of them 31 
[.] to serve as personal representative or appoint an independent 32 
representative. 33 
 Sec. 1.5.  NRS 139.090 is hereby amended to read as follows: 34 
 139.090 1.  A petition for letters of administration must be in 35 
writing, signed by the petitioner or the attorney for the petitioner 36 
and filed with the clerk of the court, and must state: 37 
 (a) The jurisdictional facts; 38 
 (b) The names and addresses of the heirs of the decedent and 39 
their relationship to the decedent, so far as known to the petitioner, 40 
and the age of any who is a minor; 41 
 (c) The character and estimated value of the property of the 42 
estate; 43 
 (d) The names and personal addresses of the proposed appointed 44 
administrators and the name and personal address of any associated 45   
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coadministrator under paragraph (a) of subsection [2] 4 of NRS 1 
139.040 or, if the coadministrator is an attorney who is licensed in 2 
this State or a banking corporation authorized to do business in this 3 
State, the business address of the coadministrator; and 4 
 (e) Whether the person to be appointed as administrator has 5 
been convicted of a felony. 6 
 2.  No defect of form or in the statement of jurisdictional facts 7 
actually existing voids an order appointing an administrator or any 8 
of the subsequent proceedings. 9 
 Sec. 1.6.  NRS 139.110 is hereby amended to read as follows: 10 
 139.110 An interested person may contest the petition by filing 11 
a written opposition on the ground that the petitioner is not qualified 12 
or may assert the contestant’s own right to [the administration] 13 
appointment and request that letters be issued to the contestant [.] or 14 
nominee. In the latter case, the contestant or nominee must file a 15 
petition and give the notice required for the original petition, and the 16 
court must hear the [two] competing petitions together. 17 
 Sec. 2.  NRS 143.340 is hereby amended to read as follows: 18 
 143.340 1.  To obtain authority to administer the estate 19 
pursuant to NRS 143.300 to 143.815, inclusive, the personal 20 
representative must petition the court for that authority in a petition 21 
for appointment of the personal representative or in a separate 22 
petition filed in the estate proceedings. 23 
 2.  Only a personal representative who is named in the will or 24 
a person described in paragraphs (a) to (g) inclusive, of subsection 25 
1 of NRS 139.040 may be granted authority to administer the 26 
estate pursuant to NRS 143.300 to 143.815, inclusive. All other 27 
persons who are legally qualified to serve as the personal 28 
representative may not be granted authority to administer the 29 
estate pursuant to NRS 143.300 to 143.815, inclusive. 30 
 3. The personal representative may request either of the 31 
following: 32 
 (a) Full authority to administer the estate pursuant to NRS 33 
143.300 to 143.815, inclusive; or 34 
 (b) Limited authority to administer the estate pursuant to NRS 35 
143.300 to 143.815, inclusive. 36 
 Sec. 3.  NRS 143.360 is hereby amended to read as follows: 37 
 143.360 1.  Any interested person may file a petition 38 
requesting that the court make either of the following orders: 39 
 (a) An order revoking the authority of the personal 40 
representative to continue administration of the estate pursuant to 41 
NRS 143.300 to 143.815, inclusive; or 42 
 (b) An order revoking the full authority of the personal 43 
representative to administer the estate pursuant to NRS 143.300 to 44 
143.815, inclusive, and granting the personal representative limited 45   
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authority to administer the estate pursuant to NRS 143.300 to 1 
143.815, inclusive. 2 
 2.  The petition must set forth the basis for the requested order. 3 
 3.  The petitioner shall give notice for the period and in the 4 
manner provided in NRS 155.010. 5 
 4.  In determining whether to revoke the authority of the 6 
personal representative as described in subsection 1, the court 7 
shall give preference to any interested person based on the order 8 
of priority set forth in subsection 1 of NRS 139.040. 9 
 5. If the court determines that good cause has been shown, the 10 
court shall make an order revoking the authority of the personal 11 
representative to continue administration of the estate pursuant to 12 
NRS 143.300 to 143.815, inclusive. Upon the making of the order, 13 
new letters must be issued without the authority to act pursuant to 14 
NRS 143.300 to 143.815, inclusive. 15 
 [5.] 6.  If the personal representative was granted full authority 16 
and the court determines that good cause has been shown, the court 17 
shall make an order revoking the full authority and granting the 18 
personal representative limited authority. Upon the making of the 19 
order, new letters must be issued indicating whether the personal 20 
representative is authorized to act pursuant to NRS 143.300 to 21 
143.815, inclusive, and, if so authorized, whether the independent 22 
administration authority includes or excludes the power to do any of 23 
the following: 24 
 (a) Sell real property; 25 
 (b) Exchange real property; 26 
 (c) Grant an option to purchase real property; or 27 
 (d) Borrow money with the loan secured by an encumbrance 28 
upon real property. 29 
 Sec. 4.  NRS 144.010 is hereby amended to read as follows: 30 
 144.010 1.  Except as otherwise provided in this section, 31 
every personal representative shall prepare and file with the clerk a 32 
true inventory and appraisement or record of value of all the assets 33 
of the decedent that have come to the possession or knowledge of 34 
the personal representative, within 120 days after the issuance of 35 
letters , [of administration,] unless the court extends the time for 36 
good cause shown. The requirement of preparing and filing an 37 
inventory or an appraisement or a verified record of value, or both, 38 
may be waived by the unanimous written consent of all interested 39 
persons. 40 
 2.  Notwithstanding the provisions of this section, an interested 41 
person may provide a written request to the personal representative 42 
at any time 60 days or more after the issuance of letters [of 43 
administration] which seeks a list of the assets of the estate known 44 
to the personal representative. The personal representative shall 45   
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provide such information to the requesting interested party within 10 1 
days after receipt of the written request. 2 
 3. Unless an interested heir requested and was provided a list 3 
of assets pursuant to subsection 2, the personal representative, 4 
within 10 days after filing the inventory with the clerk, shall mail a 5 
copy to all the interested heirs of an intestate estate, or to the 6 
devisees of a testate estate, or to both interested heirs and devisees, 7 
if a contest of the will of the decedent is pending. Proof of the 8 
mailing of the copies must be made and filed in the proceeding. 9 
 4. Notwithstanding the requirements set forth in this section, a 10 
personal representative may file a redacted inventory to protect the 11 
decedent or his or her estate or an interested person. Such an 12 
inventory may redact any account numbers, social security numbers 13 
and values. Upon request by the court or an interested person, the 14 
personal representative shall make the full inventory without 15 
redaction available for inspection. 16 
 5.  This section must not be construed to interfere with the 17 
authority of a court to order a personal representative to provide the 18 
court with information sufficient to identify the assets of an estate 19 
and the value thereof that is subject to probate administration, 20 
including, without limitation, requiring the personal representative 21 
to submit an inventory to the court in camera, as the court deems 22 
necessary and appropriate. 23 
 Sec. 5.  NRS 145.030 is hereby amended to read as follows: 24 
 145.030 Notice of a petition for [the] probate [of a will] and 25 
the issuance of letters must be given as provided in NRS [155.010.] 26 
155.020. 27 
 Sec. 6.  NRS 145.040 is hereby amended to read as follows: 28 
 145.040 If it is made to appear to the court that the gross value 29 
of the estate, after deducting any encumbrances, does not exceed 30 
[$300,000,] $500,000, the court may, if deemed advisable 31 
considering the nature, character and obligations of the estate, enter 32 
an order for a summary administration of the estate. 33 
 Sec. 7.  NRS 145.110 is hereby amended to read as follows: 34 
 145.110 If at any time after the entry of an order for the 35 
summary administration of an estate it appears that the gross value 36 
of the estate, after deducting any encumbrances, exceeds [$300,000] 37 
$500,000 as of the death of the decedent, the personal representative 38 
shall petition the court for an order revoking summary 39 
administration. The court may, if deemed advisable considering the 40 
nature, character and obligations of the estate, provide in its order 41 
revoking summary administration that regular administration of the 42 
estate may proceed unabated upon providing such portions of the 43 
regular proceedings and notices as were dispensed with by the order 44 
for summary administration. 45   
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 Sec. 8.  NRS 146.020 is hereby amended to read as follows: 1 
 146.020 1.  The court, on its own motion or upon petition by 2 
an interested person, may, if deemed advisable considering the 3 
needs and resources of the surviving spouse, minor child or minor 4 
children, set apart for the use of the surviving spouse, minor child or 5 
minor children of the decedent all of the personal property which is 6 
exempt by law from execution, and shall, in accordance with NRS 7 
146.050, set apart the homestead, as designated by the general 8 
homestead law then in force, whether the homestead has theretofore 9 
previously been selected as required by law or not, and the property 10 
thus set apart is not subject to administration. 11 
 2.  If, after setting apart the property pursuant to subsection 1, 12 
the remaining assets of the estate do not exceed [$100,000] 13 
$150,000 and may be set aside without administration pursuant to 14 
NRS 146.070, the court shall set aside the remaining assets of the 15 
estate without administration pursuant to the procedure set forth in 16 
NRS 146.070. The court may consider at the same time a petition 17 
made pursuant to subsection 1 and a petition to set aside the 18 
remaining assets of the estate without administration pursuant to 19 
NRS 146.070. 20 
 3.  If, after setting apart the property pursuant to subsection 1, 21 
the remaining assets of the estate exceed [$100,000] $150,000 and 22 
may not be set aside without administration pursuant to NRS 23 
146.070, the court shall administer the remaining assets of the estate 24 
pursuant to this title as if the remaining assets of the estate are the 25 
only assets of the estate. If the petition to set apart property pursuant 26 
to subsection 1 is made in the initial petition, the court shall consider 27 
only the value of the remaining assets of the estate not set apart 28 
pursuant to subsection 1 for the purpose of ordering summary 29 
administration pursuant to chapter 145 of NRS. 30 
 Sec. 9.  NRS 146.070 is hereby amended to read as follows: 31 
 146.070 1.  All or part of the estate of a decedent may be set 32 
aside without administration by the order of the court as follows: 33 
 (a) If the value of a decedent’s estate does not exceed 34 
[$100,000,] $150,000, the estate may be set aside without 35 
administration by the order of the court; or 36 
 (b) If a decedent’s will directs that all or part of the decedent’s 37 
estate is to be distributed to the trustee of a nontestamentary trust 38 
established by the decedent and in existence at the decedent’s death, 39 
the portion of the estate subject to such direction may be set aside 40 
without administration. Any portion of a decedent’s estate set aside 41 
to the nontestamentary trust pursuant to this paragraph is subject to 42 
creditors of the estate unless the petitioner provides proof to the 43 
court that the trustee has published or mailed the requisite notice to 44   
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such creditors on behalf of the nontestamentary trust and settlor 1 
pursuant to NRS 164.025. 2 
 2. Except as otherwise provided in subsection 3, the whole 3 
estate set aside pursuant to paragraph (a) of subsection 1 must be 4 
assigned and set apart in the following order: 5 
 (a) To the payment of the petitioner’s attorney’s fees and costs 6 
incurred relative to the proceeding under this section; 7 
 (b) To the payment of funeral expenses, expenses of last illness, 8 
money owed to the Department of Health and Human Services as a 9 
result of payment of benefits for Medicaid and creditors, if there are 10 
any; 11 
 (c) To the payment of other creditors, if any; and 12 
 (d) Any balance remaining to the claimant or claimants entitled 13 
thereto pursuant to a valid will of the decedent, and if there is no 14 
valid will, pursuant to intestate succession in accordance with 15 
chapter 134 of NRS. 16 
 3.  If the value of the estate does not exceed [$100,000] 17 
$150,000 and the decedent is survived by a spouse or one or more 18 
minor children, the court must set aside the estate for the benefit of 19 
the surviving spouse or the minor child or minor children of the 20 
decedent, subject to any reduction made pursuant to subsection 4 or 21 
5. The court may allocate the entire estate to the surviving spouse, 22 
the entire amount to the minor child or minor children, or may 23 
divide the estate among the surviving spouse and minor child or 24 
minor children. 25 
 4. As to any amount set aside to or for the benefit of the 26 
surviving spouse or minor child or minor children of the decedent 27 
pursuant to subsection 3, the court must set aside the estate without 28 
the payment of creditors except as the court finds necessary to 29 
prevent a manifest injustice. 30 
 5. To prevent an injustice to creditors when there are 31 
nonprobate transfers that already benefit the surviving spouse or 32 
minor child or minor children of the decedent, the court has the 33 
discretion to reduce the amount set aside under subsection 3 to the 34 
extent that the value of the estate, when combined with the value of 35 
nonprobate transfers, as defined in NRS 111.721, from the decedent 36 
to or for the benefit of the surviving spouse or minor child or minor 37 
children of the decedent exceeds [$100,000.] $150,000. 38 
 6. In exercising the discretion granted in this section, the court 39 
shall consider the needs and resources of the surviving spouse and 40 
minor child or minor children, including any assets received by or 41 
for the benefit of the surviving spouse or minor child or minor 42 
children from the decedent by nonprobate transfers. 43 
 7. For the purpose of this section, a nonprobate transfer from 44 
the decedent to one or more trusts or custodial accounts for the 45   
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benefit of the surviving spouse or minor child or minor children 1 
shall be considered a transfer for the benefit of such spouse or minor 2 
child or minor children. 3 
 8. Proceedings taken under this section must not begin until at 4 
least 30 days after the death of the decedent and must be originated 5 
by a petition containing: 6 
 (a) A specific description of all property in the decedent’s estate; 7 
 (b) A list of all known liens and encumbrances against estate 8 
property at the date of the decedent’s death, with a description of 9 
any that the petitioner believes may be unenforceable; 10 
 (c) [An] In the case of a petition brought pursuant to 11 
paragraph (a) of subsection 1, an estimate of the value of the 12 
property, together with an explanation of how the estimated value 13 
was determined; 14 
 (d) A statement of the debts of the decedent so far as known to 15 
the petitioner;  16 
 (e) The names and residences of the heirs and devisees of the 17 
decedent and the age of any who is a minor and the relationship of 18 
the heirs and devisees to the decedent, so far as known to the 19 
petitioner; and 20 
 (f) If the decedent left a will, a statement concerning all 21 
evidence known to the petitioner that tends to prove that the will is 22 
valid. 23 
 9. If the petition seeks to have the estate set aside for the 24 
benefit of the decedent’s surviving spouse or minor child or minor 25 
children without payment to creditors, the petition must also 26 
contain: 27 
 (a) A specific description and estimated value of property 28 
passing by one or more nonprobate transfers from the decedent to 29 
the surviving spouse or minor child or minor children; or 30 
 (b) An allegation that the estimated value of the property sought 31 
to be set aside, combined with the value of all nonprobate transfers 32 
from the decedent to the surviving spouse or minor child or minor 33 
children who are seeking to receive property pursuant to this 34 
section, is less than [$100,000.] $150,000. 35 
 10. When property is distributed pursuant to an order granted 36 
under this section, the court may allocate the property on a pro rata 37 
basis or a non-pro rata basis. 38 
 11.  The clerk shall set the petition for hearing and the 39 
petitioner shall give notice of the petition and hearing in the manner 40 
provided in NRS 155.010 to the decedent’s heirs and devisees and 41 
to the Director of the Department of Health and Human Services. If 42 
a complete copy of the petition is not enclosed with the notice, the 43 
notice must include a statement setting forth to whom the estate is 44 
being set aside. 45   
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 12.  No court or clerk’s fees may be charged for the filing of 1 
any petition in, or order of court thereon, or for any certified copy of 2 
the petition or order in an estate not exceeding $2,500 in value. 3 
 13. At the hearing on a petition under this section, the court 4 
may require such additional evidence as the court deems necessary 5 
to make the findings required under subsection 14. 6 
 14. The order granting the petition shall include: 7 
 (a) The court’s finding as to the validity of any will presented; 8 
 (b) [The] In the case of a petition brought pursuant to 9 
paragraph (a) of subsection 1, the court’s finding as to the value of 10 
the estate and, if relevant for the purposes of subsection 5, the value 11 
of any property subject to nonprobate transfers; 12 
 (c) The court’s determination of any property set aside under 13 
subsection 2; 14 
 (d) The court’s determination of any property set aside under 15 
subsection 3, including, without limitation, the court’s determination 16 
as to any reduction made pursuant to subsection 4 or 5; and 17 
 (e) The name of each distributee and the property to be 18 
distributed to the distributee. 19 
 15. As to the distribution of the share of a minor child set aside 20 
pursuant to this section, the court may direct the manner in which 21 
the money may be used for the benefit of the minor child as is 22 
deemed in the court’s discretion to be in the best interests of the 23 
minor child, and the distribution of the minor child’s share shall be 24 
made as permitted for the minor child’s share under the terms of the 25 
decedent’s will or to one or more of the following: 26 
 (a) A parent of such minor child, with or without the filing of 27 
any bond; 28 
 (b) A custodian under chapter 167 of NRS; or 29 
 (c) A court-appointed guardian of the estate, with or without 30 
bond. 31 
 16.  The court, upon request of a petitioner under this section 32 
and upon such terms and conditions the court deems advisable to 33 
protect any interested person of the estate: 34 
 (a) May order that any asset assigned and set apart pursuant to 35 
subsection 2 be distributed first to a designated person who resides 36 
in this State and is otherwise qualified pursuant to NRS 139.010;  37 
 (b) May order the designated person to distribute the assets to 38 
the person or persons entitled thereto; and 39 
 (c) Shall retain jurisdiction to enforce its orders until the 40 
designated person demonstrates to the court, by the production of 41 
satisfactory receipts, that all sums of money due and all the property 42 
of the estate has been distributed to the persons entitled thereto and 43 
all acts lawfully required have been performed. 44   
 	– 13 – 
 
 
- *SB404_R1* 
 17. For the purposes of this section, the value of property must 1 
be the fair market value of that property, reduced by the value of all 2 
enforceable liens and encumbrances. Property values and the values 3 
of liens and encumbrances must be determined as of the date of the 4 
decedent’s death. 5 
 Sec. 10.  NRS 146.080 is hereby amended to read as follows: 6 
 146.080 1.  If a decedent leaves no real property, nor interest 7 
therein, nor mortgage or lien thereon, in this State, and the gross 8 
value of the decedent’s property in this State, over and above any 9 
amounts due to the decedent for services in the Armed Forces of the 10 
United States and the value of any motor vehicles registered to the 11 
decedent, does not exceed the applicable amount, a person who has 12 
a right to succeed to the property of the decedent pursuant to the 13 
laws of succession for a decedent who died intestate or pursuant to 14 
the valid will of a decedent who died testate, on behalf of all persons 15 
entitled to succeed to the property claimed, or the Director of the 16 
Department of Health and Human Services or, as applicable, the 17 
public administrator or a person employed or contracted with 18 
pursuant to NRS 253.125, on behalf of the State or others entitled to 19 
the property, may, 40 days after the death of the decedent, without 20 
procuring letters of administration or awaiting the probate of the 21 
will, collect any money due the decedent, receive the property of the 22 
decedent, and have any evidences of interest, indebtedness or right 23 
transferred to the claimant upon furnishing the person, 24 
representative, corporation, officer or body owing the money, 25 
having custody of the property or acting as registrar or transfer agent 26 
of the evidences of interest, indebtedness or right, with an affidavit 27 
showing the right of the affiant or affiants to receive the money or 28 
property or to have the evidence transferred. 29 
 2.  An affidavit made pursuant to this section must state: 30 
 (a) The affiant’s name and address, and that the affiant is 31 
entitled by law to succeed to the property claimed; 32 
 (b) The date and place of death of the decedent; 33 
 (c) That the gross value of the decedent’s property in this State, 34 
except amounts due the decedent for services in the Armed Forces 35 
of the United States or the value of any motor vehicles registered to 36 
the decedent, does not exceed the applicable amount, and that the 37 
property does not include any real property nor interest therein, nor 38 
mortgage or lien thereon; 39 
 (d) That at least 40 days have elapsed since the death of the 40 
decedent, as shown in a certified copy of the certificate of death of 41 
the decedent attached to the affidavit; 42 
 (e) That no petition for the appointment of a personal 43 
representative is pending or has been granted in any jurisdiction; 44   
 	– 14 – 
 
 
- *SB404_R1* 
 (f) That all debts of the decedent, including funeral and burial 1 
expenses, and money owed to the Department of Health and Human 2 
Services as a result of the payment of benefits for Medicaid, have 3 
been paid or provided for; 4 
 (g) A description of the personal property and the portion 5 
claimed; 6 
 (h) That the affiant has given written notice, by personal service 7 
or by certified mail, identifying the affiant’s claim and describing 8 
the property claimed, to every person whose right to succeed to the 9 
decedent’s property is equal or superior to that of the affiant, and 10 
that at least 14 days have elapsed since the notice was served or 11 
mailed; 12 
 (i) That the affiant is personally entitled, or the Department of 13 
Health and Human Services is entitled, to full payment or delivery 14 
of the property claimed or is entitled to payment or delivery on 15 
behalf of and with the written authority of all other successors who 16 
have an interest in the property;  17 
 (j) That the affiant has no knowledge of any existing claims for 18 
personal injury or tort damages against the decedent; and 19 
 (k) That the affiant acknowledges an understanding that filing a 20 
false affidavit constitutes a felony in this State. 21 
 3.  If the affiant: 22 
 (a) Submits an affidavit which does not meet the requirements 23 
of subsection 2 or which contains statements which are not entirely 24 
true, any money or property the affiant receives is subject to all 25 
debts of the decedent. 26 
 (b) Fails to give notice to other successors as required by 27 
subsection 2, any money or property the affiant receives is held by 28 
the affiant in trust for all other successors who have an interest in 29 
the property. 30 
 4.  A person who receives an affidavit containing the 31 
information required by subsection 2 is entitled to rely upon that 32 
information, and if the person relies in good faith, the person is 33 
immune from civil liability for actions based on that reliance. 34 
 5.  Upon receiving proof of the death of the decedent and an 35 
affidavit containing the information required by this section: 36 
 (a) A transfer agent of any security shall change the registered 37 
ownership of the security claimed from the decedent to the person 38 
claiming to succeed to ownership of that security. 39 
 (b) A governmental agency required to issue certificates of title, 40 
ownership or registration to personal property shall issue a new 41 
certificate of title, ownership or registration to the person claiming 42 
to succeed to ownership of the property. The governmental agency 43 
may not refuse to accept an affidavit containing the information 44 
required by this section, regardless of the form of the affidavit. 45   
 	– 15 – 
 
 
- *SB404_R1* 
 6.  If any property of the estate not exceeding the applicable 1 
amount is located in a state which requires an order of a court for 2 
the transfer of the property, or if the estate consists of stocks or 3 
bonds which must be transferred by an agent outside this State, any 4 
person qualified pursuant to the provisions of subsection 1 to have 5 
the stocks or bonds or other property transferred may do so by 6 
obtaining a court order directing the transfer. The person desiring 7 
the transfer must file a petition, which may be ex parte, containing: 8 
 (a) A specific description of all the property of the decedent. 9 
 (b) A list of all the liens and mortgages of record at the date of 10 
the decedent’s death. 11 
 (c) An estimate of the value of the property of the decedent. 12 
 (d) The names, ages of any minors and residences of the 13 
decedent’s heirs and devisees. 14 
 (e) A request for the court to issue an order directing the transfer 15 
of the stocks or bonds or other property if the court finds the gross 16 
value of the estate does not exceed the applicable amount. 17 
 (f) An attached copy of the executed affidavit made pursuant to 18 
subsection 2. 19 
 If the court finds that the gross value of the estate does not 20 
exceed the applicable amount and the person requesting the transfer 21 
is entitled to it, the court may enter an order directing the transfer. 22 
 7. As used in this section, “applicable amount” means: 23 
 (a) If the claimant is the surviving spouse of the decedent, 24 
[$100,000.] $150.000. 25 
 (b) For any other claimant, $25,000. 26 
 Sec. 11.  NRS 155.020 is hereby amended to read as follows: 27 
 155.020 1.  Notice of a petition for [the] probate [of a will] 28 
and the issuance of letters and the notice to creditors must be given 29 
to: 30 
 (a) The persons respectively entitled thereto, including the 31 
Director of the Department of Health and Human Services, as 32 
provided in NRS 155.010; and 33 
 (b) The public, including creditors whose names and addresses 34 
are not readily ascertainable, by publication on three dates of 35 
publication before the hearing, and if the newspaper is published 36 
more than once each week, there must be at least 10 days from the 37 
first to last dates of publication, including both the first and last 38 
days. 39 
 2.  Every publication required by this section must be made in a 40 
newspaper published in the county where the proceedings are 41 
pending, but if there is not such a newspaper, then in one having 42 
general circulation in that county. 43 
 3.  The notice of the hearing upon the petition to administer the 44 
estate must be in substantially the following form: 45   
 	– 16 – 
 
 
- *SB404_R1* 
NOTICE OF THE HEARING UPON THE PETITION TO 1 
ADMINISTER THE ESTATE 2 
 3 
 Notice is hereby given that ................................ has filed 4 
in this court a petition for [the] probate [of a will] and for 5 
letters testamentary, or for letters of administration, of the 6 
estate of ................................, deceased, and a hearing has 7 
been set for the .......... day of the month of................, of the 8 
year......, at .......... (a.m. or p.m.) at the courthouse of the 9 
above-entitled court. All persons interested in the estate are 10 
notified to appear and show cause why the petition should not 11 
be granted. 12 
 Dated  ...............................  13 
 14 
 4.  As soon as practicable after appointment, a personal 15 
representative shall, in addition to publishing the notice to creditors, 16 
mail a copy of the notice to those creditors whose names and 17 
addresses are readily ascertainable as of the date of first publication 18 
of the notice and who have not already filed a claim. The notice 19 
must be in substantially the following form: 20 
 21 
NOTICE TO CREDITORS 22 
 23 
 Notice is hereby given that the undersigned has been 24 
appointed and qualified by the (giving the title of the court 25 
and the date of appointment) as personal representative of the 26 
estate of ................................, deceased. All creditors having 27 
claims against the estate are required to file the claims with 28 
the clerk of the court within .......... (60 or 90) days after the 29 
mailing or the first publication (as the case may be) of this 30 
notice. 31 
 Dated  ...............................  32 
 33 
 5.  If before the last day for the filing of a creditor’s claim under 34 
NRS 147.040, the personal representative discovers the existence of 35 
a creditor who was not readily ascertainable at the time of first 36 
publication of the notice to creditors, the personal representative 37 
shall immediately mail a copy of the notice to the creditor. 38 
 Sec. 12.  NRS 11.190 is hereby amended to read as follows: 39 
 11.190 Except as otherwise provided in NRS 40.4639, 40 
125B.050 and 217.007, actions other than those for the recovery of 41 
real property, unless further limited by specific statute, may only be 42 
commenced as follows: 43 
 1.  Within 6 years: 44   
 	– 17 – 
 
 
- *SB404_R1* 
 (a) Except as otherwise provided in NRS 62B.420 and 176.275, 1 
an action upon a judgment or decree of any court of the United 2 
States, or of any state or territory within the United States, or the 3 
renewal thereof. 4 
 (b) An action upon a contract, obligation or liability founded 5 
upon an instrument in writing, except those mentioned in the 6 
preceding sections of this chapter. 7 
 2.  Within 4 years: 8 
 (a) An action on an open account for goods, wares and 9 
merchandise sold and delivered. 10 
 (b) An action for any article charged on an account in a store. 11 
 (c) An action upon a contract, obligation or liability not founded 12 
upon an instrument in writing. 13 
 (d) Except as otherwise provided in NRS 11.245, an action 14 
against a person alleged to have committed a deceptive trade 15 
practice in violation of NRS 598.0903 to 598.0999, inclusive, but 16 
the cause of action shall be deemed to accrue when the aggrieved 17 
party discovers, or by the exercise of due diligence should have 18 
discovered, the facts constituting the deceptive trade practice. 19 
 3.  Within 3 years: 20 
 (a) An action upon a liability created by statute, other than a 21 
penalty or forfeiture. 22 
 (b) An action for waste or trespass of real property, but when the 23 
waste or trespass is committed by means of underground works 24 
upon any mining claim, the cause of action shall be deemed to 25 
accrue upon the discovery by the aggrieved party of the facts 26 
constituting the waste or trespass. 27 
 (c) An action for taking, detaining or injuring personal property, 28 
including actions for specific recovery thereof, but in all cases 29 
where the subject of the action is a domestic animal usually included 30 
in the term “livestock,” which has a recorded mark or brand upon it 31 
at the time of its loss, and which strays or is stolen from the true 32 
owner without the owner’s fault, the statute does not begin to run 33 
against an action for the recovery of the animal until the owner has 34 
actual knowledge of such facts as would put a reasonable person 35 
upon inquiry as to the possession thereof by the defendant. 36 
 (d) Except as otherwise provided in NRS 112.230 and 166.170, 37 
an action for relief on the ground of fraud or mistake, but the cause 38 
of action in such a case shall be deemed to accrue upon the 39 
discovery by the aggrieved party of the facts constituting the fraud 40 
or mistake. 41 
 (e) An action pursuant to NRS 40.750 for damages sustained by 42 
a financial institution or other lender because of its reliance on 43 
certain fraudulent conduct of a borrower, but the cause of action in 44 
such a case shall be deemed to accrue upon the discovery by the 45   
 	– 18 – 
 
 
- *SB404_R1* 
financial institution or other lender of the facts constituting the 1 
concealment or false statement. 2 
 (f) An action pursuant to NRS 41.1335, but the cause of action 3 
shall be deemed to accrue upon the discovery by the aggrieved party 4 
of the facts constituting fertility fraud or of any medical or genetic 5 
disorder which results from the human reproductive material 6 
implanted in, used on or provided to a patient in violation of NRS 7 
200.975, whichever occurs later. 8 
 4.  Within 2 years: 9 
 (a) An action against a sheriff, coroner or constable upon 10 
liability incurred by acting in his or her official capacity and in 11 
virtue of his or her office, or by the omission of an official duty, 12 
including the nonpayment of money collected upon an execution. 13 
 (b) An action upon a statute for a penalty or forfeiture, where the 14 
action is given to a person or the State, or both, except when the 15 
statute imposing it prescribes a different limitation. 16 
 (c) An action for libel, slander, assault, battery, false 17 
imprisonment or seduction. 18 
 (d) An action against a sheriff or other officer for the escape of a 19 
prisoner arrested or imprisoned on civil process. 20 
 (e) Except as otherwise provided in NRS 11.215 or 11.217, an 21 
action to recover damages for injuries to a person or for the death of 22 
a person caused by the wrongful act or neglect of another. The 23 
provisions of this paragraph relating to an action to recover damages 24 
for injuries to a person apply only to causes of action which accrue 25 
after March 20, 1951. 26 
 (f) An action to recover damages under NRS 41.740. 27 
 (g) Except as otherwise provided in NRS 165.1214, absent 28 
fraud or intentional misrepresentation, an action to recover for 29 
breach of fiduciary duty against a fiduciary, as defined in NRS 30 
163.554, who resides in this State or a trust company as described 31 
in chapter 669 or 669A of NRS that has its principal place of 32 
business in this State. The cause of action shall be deemed to 33 
accrue when the aggrieved party discovers or should have 34 
discovered through the use of reasonable diligence the material 35 
facts that constitute the cause of action, whichever occurs earlier. 36 
 5.  Within 1 year: 37 
 (a) An action against an officer, or officer de facto to recover 38 
goods, wares, merchandise or other property seized by the officer in 39 
his or her official capacity, as tax collector, or to recover the price or 40 
value of goods, wares, merchandise or other personal property so 41 
seized, or for damages for the seizure, detention or sale of, or injury 42 
to, goods, wares, merchandise or other personal property seized, or 43 
for damages done to any person or property in making the seizure. 44   
 	– 19 – 
 
 
- *SB404_R1* 
 (b) An action against an officer, or officer de facto for money 1 
paid to the officer under protest, or seized by the officer in his or her 2 
official capacity, as a collector of taxes, and which, it is claimed, 3 
ought to be refunded. 4 
 Sec. 13.  NRS 21.090 is hereby amended to read as follows: 5 
 21.090 1.  The following property is exempt from execution, 6 
except as otherwise specifically provided in this section or required 7 
by federal law: 8 
 (a) Private libraries, works of art, musical instruments and 9 
jewelry not to exceed $5,000 in value, belonging to the judgment 10 
debtor or a dependent of the judgment debtor, to be selected by the 11 
judgment debtor, and all family pictures and keepsakes. 12 
 (b) Necessary household goods, furnishings, electronics, 13 
wearing apparel, other personal effects and yard equipment, not to 14 
exceed $12,000 in value, belonging to the judgment debtor or a 15 
dependent of the judgment debtor, to be selected by the judgment 16 
debtor. 17 
 (c) Farm trucks, farm stock, farm tools, farm equipment, 18 
supplies and seed not to exceed $4,500 in value, belonging to the 19 
judgment debtor to be selected by the judgment debtor. 20 
 (d) Professional libraries, equipment, supplies, and the tools, 21 
inventory, instruments and materials used to carry on the trade or 22 
business of the judgment debtor for the support of the judgment 23 
debtor and his or her family not to exceed $10,000 in value. 24 
 (e) The cabin or dwelling of a miner or prospector, the miner’s 25 
or prospector’s cars, implements and appliances necessary for 26 
carrying on any mining operations and the mining claim actually 27 
worked by the miner or prospector, not exceeding $4,500 in total 28 
value. 29 
 (f) Except as otherwise provided in paragraph (p), one vehicle if 30 
the judgment debtor’s equity does not exceed $15,000 or the 31 
creditor is paid an amount equal to any excess above that equity. 32 
 (g) For any workweek, 82 percent of the disposable earnings of 33 
a judgment debtor during that week if the gross weekly salary or 34 
wage of the judgment debtor on the date the most recent writ of 35 
garnishment was issued was $770 or less, 75 percent of the 36 
disposable earnings of a judgment debtor during that week if  37 
the gross weekly salary or wage of the judgment debtor on the date 38 
the most recent writ of garnishment was issued exceeded $770, or 39 
50 times the minimum hourly wage prescribed by section 206(a)(1) 40 
of the federal Fair Labor Standards Act of 1938, 29 U.S.C. §§ 201 et 41 
seq., and in effect at the time the earnings are payable, whichever is 42 
greater. Except as otherwise provided in paragraphs (o), (s) and (t), 43 
the exemption provided in this paragraph does not apply in the case 44 
of any order of a court of competent jurisdiction for the support of 45   
 	– 20 – 
 
 
- *SB404_R1* 
any person, any order of a court of bankruptcy or of any debt due for 1 
any state or federal tax. As used in this paragraph: 2 
  (1) “Disposable earnings” means that part of the earnings of 3 
a judgment debtor remaining after the deduction from those earnings 4 
of any amounts required by law to be withheld. 5 
  (2) “Earnings” means compensation paid or payable for 6 
personal services performed by a judgment debtor in the regular 7 
course of business, including, without limitation, compensation 8 
designated as income, wages, tips, a salary, a commission or a 9 
bonus. The term includes compensation received by a judgment 10 
debtor that is in the possession of the judgment debtor, 11 
compensation held in accounts maintained in a bank or any other 12 
financial institution or, in the case of a receivable, compensation 13 
that is due the judgment debtor. 14 
 (h) All fire engines, hooks and ladders, with the carts, trucks and 15 
carriages, hose, buckets, implements and apparatus thereunto 16 
appertaining, and all furniture and uniforms of any fire company or 17 
department organized under the laws of this State. 18 
 (i) All arms, uniforms and accouterments required by law to be 19 
kept by any person, and also one gun, to be selected by the debtor. 20 
 (j) All courthouses, jails, public offices and buildings, lots, 21 
grounds and personal property, the fixtures, furniture, books, papers 22 
and appurtenances belonging and pertaining to the courthouse, jail 23 
and public offices belonging to any county of this State, all 24 
cemeteries, public squares, parks and places, public buildings, town 25 
halls, markets, buildings for the use of fire departments and military 26 
organizations, and the lots and grounds thereto belonging and 27 
appertaining, owned or held by any town or incorporated city, or 28 
dedicated by the town or city to health, ornament or public use, or 29 
for the use of any fire or military company organized under the laws 30 
of this State and all lots, buildings and other school property owned 31 
by a school district and devoted to public school purposes. 32 
 (k) All money, benefits, privileges or immunities accruing or in 33 
any manner growing out of any life insurance. 34 
 (l) The homestead as provided for by law, including: 35 
  (1) Subject to the provisions of NRS 115.055, the sum [of 36 
$605,000] that is paid to the defendant in execution pursuant to 37 
subsection 2 of NRS 115.050 or to a spouse pursuant to subsection 3 38 
of NRS 115.050; and 39 
  (2) A homestead for which allodial title has been established 40 
and not relinquished and for which a waiver executed pursuant to 41 
NRS 115.010 is not applicable. 42 
 (m) The dwelling of the judgment debtor occupied as a home for 43 
himself or herself and family, where the amount of equity held by 44 
the judgment debtor in the home does not exceed [$605,000] the 45   
 	– 21 – 
 
 
- *SB404_R1* 
amount in value of the exemption set forth in NRS 115.010 and the 1 
dwelling is situated upon lands not owned by the judgment debtor. 2 
 (n) All money reasonably deposited with a landlord by the 3 
judgment debtor to secure an agreement to rent or lease a dwelling 4 
that is used by the judgment debtor as his or her primary residence, 5 
except that such money is not exempt with respect to a landlord or 6 
the landlord’s successor in interest who seeks to enforce the terms of 7 
the agreement to rent or lease the dwelling. 8 
 (o) All property in this State of the judgment debtor where the 9 
judgment is in favor of any state for failure to pay that state’s 10 
income tax on benefits received from a pension or other retirement 11 
plan. 12 
 (p) Any vehicle owned by the judgment debtor for use by the 13 
judgment debtor or the judgment debtor’s dependent that is 14 
equipped or modified to provide mobility for a person with a 15 
permanent disability. 16 
 (q) Any prosthesis or equipment prescribed by a physician or 17 
dentist for the judgment debtor or a dependent of the debtor. 18 
 (r) Money, not to exceed $1,000,000 in present value, held in: 19 
  (1) An individual retirement arrangement which conforms 20 
with or is maintained pursuant to the applicable limitations and 21 
requirements of section 408 or 408A of the Internal Revenue Code, 22 
26 U.S.C. §§ 408 and 408A, including, without limitation, an 23 
inherited individual retirement arrangement; 24 
  (2) A written simplified employee pension plan which 25 
conforms with or is maintained pursuant to the applicable 26 
limitations and requirements of section 408 of the Internal Revenue 27 
Code, 26 U.S.C. § 408, including, without limitation, an inherited 28 
simplified employee pension plan; 29 
  (3) A cash or deferred arrangement plan which is qualified 30 
and maintained pursuant to the Internal Revenue Code, including, 31 
without limitation, an inherited cash or deferred arrangement plan; 32 
  (4) A trust forming part of a stock bonus, pension or profit-33 
sharing plan which is qualified and maintained pursuant to sections 34 
401 et seq. of the Internal Revenue Code, 26 U.S.C. §§ 401 et seq.; 35 
and 36 
  (5) A trust forming part of a qualified tuition program 37 
pursuant to chapter 353B of NRS, any applicable regulations 38 
adopted pursuant to chapter 353B of NRS and section 529 of the 39 
Internal Revenue Code, 26 U.S.C. § 529, unless the money is 40 
deposited after the entry of a judgment against the purchaser or 41 
account owner or the money will not be used by any beneficiary to 42 
attend a college or university. 43 
 (s) All money and other benefits paid pursuant to the order of a 44 
court of competent jurisdiction for the support, education and 45   
 	– 22 – 
 
 
- *SB404_R1* 
maintenance of a child, whether collected by the judgment debtor or 1 
the State. 2 
 (t) All money and other benefits paid pursuant to the order of a 3 
court of competent jurisdiction for the support and maintenance of a 4 
former spouse, including the amount of any arrearages in the 5 
payment of such support and maintenance to which the former 6 
spouse may be entitled. 7 
 (u) Payments, in an amount not to exceed $16,150, received as 8 
compensation for personal injury, not including compensation for 9 
pain and suffering or actual pecuniary loss, by the judgment debtor 10 
or by a person upon whom the judgment debtor is dependent at the 11 
time the payment is received. 12 
 (v) Payments received as compensation for the wrongful death 13 
of a person upon whom the judgment debtor was dependent at the 14 
time of the wrongful death, to the extent reasonably necessary for 15 
the support of the judgment debtor and any dependent of the 16 
judgment debtor. 17 
 (w) Payments received as compensation for the loss of future 18 
earnings of the judgment debtor or of a person upon whom the 19 
judgment debtor is dependent at the time the payment is received, to 20 
the extent reasonably necessary for the support of the judgment 21 
debtor and any dependent of the judgment debtor. 22 
 (x) Payments received as restitution for a criminal act. 23 
 (y) Payments received pursuant to the federal Social Security 24 
Act, including, without limitation, retirement and survivors’ 25 
benefits, supplemental security income benefits and disability 26 
insurance benefits. 27 
 (z) Any personal property not otherwise exempt from execution 28 
pursuant to this subsection belonging to the judgment debtor, 29 
including, without limitation, the judgment debtor’s equity in any 30 
property, money, stocks, bonds or other funds on deposit with a 31 
financial institution, not to exceed $10,000 in total value, to be 32 
selected by the judgment debtor. 33 
 (aa) Any tax refund received by the judgment debtor that is 34 
derived from the earned income credit described in section 32 of the 35 
Internal Revenue Code, 26 U.S.C. § 32, or a similar credit provided 36 
pursuant to a state law. 37 
 (bb) Stock of a corporation described in subsection 2 of NRS 38 
78.746 except as set forth in that section. 39 
 (cc) Regardless of whether a trust contains a spendthrift 40 
provision: 41 
  (1) A distribution interest in the trust as defined in NRS 42 
163.4155 that is a contingent interest, if the contingency has not 43 
been satisfied or removed; 44   
 	– 23 – 
 
 
- *SB404_R1* 
  (2) A distribution interest in the trust as defined in NRS 1 
163.4155 that is a discretionary interest as described in NRS 2 
163.4185, if the interest has not been distributed;  3 
  (3) A power of appointment in the trust as defined in NRS 4 
163.4157 regardless of whether the power has been exercised; 5 
  (4) A power listed in NRS 163.5553 that is held by a trust 6 
protector as defined in NRS 163.5547 or any other person regardless 7 
of whether the power has been exercised; and 8 
  (5) A reserved power in the trust as defined in NRS 163.4165 9 
regardless of whether the power has been exercised. 10 
 (dd) If a trust contains a spendthrift provision: 11 
  (1) A distribution interest in the trust as defined in NRS 12 
163.4155 that is a mandatory interest as described in NRS 163.4185, 13 
if the interest has not been distributed; and 14 
  (2) Notwithstanding a beneficiary’s right to enforce a support 15 
interest, a distribution interest in the trust as defined in NRS 16 
163.4155 that is a support interest as described in NRS 163.4185, if 17 
the interest has not been distributed. 18 
 (ee) Proceeds received from a private disability insurance plan. 19 
 (ff) Money in a trust fund for funeral or burial services pursuant 20 
to NRS 689.700. 21 
 (gg) Compensation that was payable or paid pursuant to 22 
chapters 616A to 616D, inclusive, or chapter 617 of NRS as 23 
provided in NRS 616C.205. 24 
 (hh) Unemployment compensation benefits received pursuant to 25 
NRS 612.710. 26 
 (ii) Benefits or refunds payable or paid from the Public 27 
Employees’ Retirement System pursuant to NRS 286.670. 28 
 (jj) Money paid or rights existing for vocational rehabilitation 29 
pursuant to NRS 615.270. 30 
 (kk) Public assistance provided through the Department of 31 
Health and Human Services pursuant to NRS 422.291 and 32 
422A.325. 33 
 (ll) Child welfare assistance provided pursuant to NRS 432.036. 34 
 2.  Except as otherwise provided in NRS 115.010, no article or 35 
species of property mentioned in this section is exempt from 36 
execution issued upon a judgment to recover for its price, or upon a 37 
judgment of foreclosure of a mortgage or other lien thereon. 38 
 3.  Any exemptions specified in subsection (d) of section 522 of 39 
the Bankruptcy Reform Act of 1978, 11 U.S.C. §§ 101 et seq., do 40 
not apply to property owned by a resident of this State unless 41 
conferred also by subsection 1, as limited by subsection 2. 42   
 	– 24 – 
 
 
- *SB404_R1* 
 Sec. 14.  Chapter 162A of NRS is hereby amended by adding 1 
thereto a new section to read as follows: 2 
 Except as otherwise provided in NRS 162A.865 and 162A.870, 3 
an alternative form of a power of attorney for health care may be 4 
substantially in the following form, and must be witnessed or 5 
executed in the same manner as the following form: 6 
 7 
DURABLE POWER OF ATTORNEY FOR HEALTH 8 
CARE ADVANCE HEALTH -CARE DIRECTIVE 9 
(State Bar of Nevada approved form) 10 
 11 
 THIS IS AN IMPORTANT LEGAL DOCUMENT. IT 12 
CREATES A DURABLE POWER OF ATTORNEY FOR 13 
HEALTH CARE. BEFORE EXECUTING THIS 14 
DOCUMENT, YOU SHOULD KNOW THESE 15 
IMPORTANT FACTS: 16 
 1.  THIS DOCUMENT GIVES THE PERSON YOU 17 
DESIGNATE AS YOUR AGENT THE POWER TO MAKE 18 
HEALTH CARE DECISIONS FOR YOU. THIS POWER 19 
IS SUBJECT TO ANY LIMITATIONS OR ST ATEMENT 20 
OF YOUR DESIRES THAT YOU INCLUDE IN THIS 21 
DOCUMENT. THE POWER TO MAKE HEALTH CARE 22 
DECISIONS FOR YOU MAY INCLUDE CONSENT, 23 
REFUSAL OF CONSENT OR WITHDRAWAL OF 24 
CONSENT TO ANY CARE, TREATMENT, SERVICE OR 25 
PROCEDURE TO MAINTAIN, DIAGNOSE OR TREAT A 26 
PHYSICAL OR MENTAL CONDITION. YOU MAY 27 
STATE IN THIS DOCUMENT ANY TYPES OF 28 
TREATMENT OR PLACEMENTS THAT YOU DO NOT 29 
DESIRE. 30 
 2.  THE PERSON YOU DESIGNATE IN THIS 31 
DOCUMENT HAS A DUTY TO ACT CONSISTENT 32 
WITH YOUR DESIRES AS STATED IN THIS 33 
DOCUMENT OR OTHERWISE MADE K NOWN OR, IF 34 
YOUR DESIRES ARE UNKNOWN, TO ACT IN YOUR 35 
BEST INTERESTS. 36 
 3.  EXCEPT AS YOU OTHERWISE SPECIFY IN 37 
THIS DOCUMENT, THE POWER OF THE PERSON 38 
YOU DESIGNATE TO MAKE HEALTH CARE 39 
DECISIONS FOR YOU MAY INCLUDE THE POWER TO 40 
CONSENT TO YOUR DOCTOR NOT 	GIVING 41 
TREATMENT OR STOPPING TREATMENT WHICH 42 
WOULD KEEP YOU ALIVE. 43 
 4.  UNLESS YOU SPECIFY A SHORTER PERIOD IN 44 
THIS DOCUMENT, THIS POWER WILL EXIST 45   
 	– 25 – 
 
 
- *SB404_R1* 
INDEFINITELY FROM THE DATE YOU EXECUTE 1 
THIS DOCUMENT AND, IF YOU ARE UNABLE TO 2 
MAKE HEALTH CARE DECISIONS FO R YOURSELF, 3 
THIS POWER WILL CONTINUE TO EXIST UNTIL THE 4 
TIME WHEN YOU BECOME ABLE TO MAKE HEALTH 5 
CARE DECISIONS FOR YOURSELF. 6 
 5.  NOTWITHSTANDING THIS DOCUMENT, YOU 7 
HAVE THE RIGHT TO MAKE MEDICAL AND OTHER 8 
HEALTH CARE DECISIONS FOR YOURSELF SO 9 
LONG AS YOU CAN GIVE INFORMED CONSENT 10 
WITH RESPECT TO THE PARTICULAR DECISION. IN 11 
ADDITION, NO TREATMENT MAY BE GIVEN TO YOU 12 
OVER YOUR OBJECTION, AND HEALTH CARE 13 
NECESSARY TO KEEP YOU ALIVE MAY NOT BE 14 
STOPPED IF YOU OBJECT. 15 
 6.  YOU HAVE THE RIGHT TO DECIDE WHERE 16 
YOU LIVE, EVEN AS YOU AGE. DECISIONS ABOUT 17 
WHERE YOU LIVE ARE PERSONAL. SOME PEOPLE 18 
LIVE AT HOME WITH SUPPORT, WHILE OTHERS 19 
MOVE TO ASSISTED LIVING FACILITIES OR 20 
FACILITIES FOR SKILLED NURSING. IN SOME 21 
CASES, PEOPLE ARE MOVED TO FACILITIES WITH 22 
LOCKED DOORS T O PREVENT PEOPLE WITH 23 
COGNITIVE DISORDERS FROM LEAVING OR 24 
GETTING LOST OR TO PROVIDE ASSISTANCE TO 25 
PEOPLE WHO REQUIRE A HIGHER LEVEL OF CARE. 26 
YOU SHOULD DISCUSS WITH THE PERSON 27 
DESIGNATED IN THIS DOCUMENT YOUR DESIRES 28 
ABOUT WHERE YOU LIVE AS YOU AGE OR IF YOUR 29 
HEALTH DECLINES. YOU HAVE THE RIGHT TO 30 
DETERMINE WHETHER TO AUTHORIZE THE 31 
PERSON DESIGNATED IN THIS DOCUMENT TO 32 
MAKE DECISIONS FOR YOU ABOUT WHERE YOU 33 
LIVE WHEN YOU ARE NO LONGER CAPABLE OF 34 
MAKING THAT DECISION. IF YOU DO NOT PROVIDE 35 
SUCH AUTHORIZATIO N TO THE PERSON 36 
DESIGNATED IN THIS DOCUMENT, THAT PERSON 37 
MAY NOT BE ABLE TO ASSIST YOU TO MOVE TO A 38 
MORE SUPPORTIVE LIVING ARRANGEMENT 39 
WITHOUT OBTAINING APPROVAL THROUGH A 40 
JUDICIAL PROCESS. 41 
 7.  YOU HAVE THE RIGHT TO REVOKE THE 42 
APPOINTMENT OF THE PERSON DE SIGNATED IN 43 
THIS DOCUMENT TO MAKE HEALTH CARE 44   
 	– 26 – 
 
 
- *SB404_R1* 
DECISIONS FOR YOU BY NOTIFYING THAT PERSON 1 
OF THE REVOCATION ORALLY OR IN WRITING. 2 
 8.  YOU HAVE THE RIGHT TO REVOKE THE 3 
AUTHORITY GRANTED TO THE PERSON 4 
DESIGNATED IN THIS DOCUMENT TO MAKE 5 
HEALTH CARE DECISIONS FOR YOU BY NOTIFYING 6 
THE TREATING PHYSICIAN, HOSPITAL OR OTHER 7 
PROVIDER OF HEALTH CARE ORALLY OR IN 8 
WRITING. 9 
 9.  THE PERSON DESIGNATED IN THIS 10 
DOCUMENT TO MAKE HEALTH CARE DECISIONS 11 
FOR YOU HAS THE RIGHT TO EXAMINE YOUR 12 
MEDICAL RECORDS AND TO CONSENT TO THEIR 13 
DISCLOSURE UNLESS YOU LIMIT THIS RIGHT IN 14 
THIS DOCUMENT. 15 
 10.  THIS DOCUMENT REVOKES ANY PRIOR 16 
DURABLE POWER OF ATTORNEY FOR HEALTH 17 
CARE. 18 
 11.  IF THERE IS ANYTHING IN THIS DOCUMENT 19 
THAT YOU DO NOT UNDERSTAND, YOU SHOULD 20 
ASK A LAWYER TO EXPLAIN IT TO YOU. 21 
 12.  YOU MAY REQUEST THAT THE NEVADA 22 
SECRETARY OF STATE ELECTRONICALLY STORE 23 
WITH THE NEVADA LOCKBOX A COPY OF THIS 24 
DOCUMENT TO ALLOW ACCESS BY AN 25 
AUTHORIZED PROVIDER OF HEALTH CARE AS 26 
DEFINED IN NRS 629.031. 27 
 28 
PART 1 29 
 30 
 1.  DESIGNATION OF HEALTH CARE AGENT 31 
 32 
 I,  .........................................................................................  33 
(name of person signing), do hereby designate and appoint: 34 
 35 
Name:  ...........................................................................  36 
Address:  ........................................................................  37 
Phone number:  .......................  Email:  ........................  38 
 39 
as my agent to make health care decisions for me as 40 
authorized in this document. 41 
 42 
 (Insert the name and address of the person you wish to 43 
designate as your agent to make health care decisions for 44 
you. Unless the person is also your spouse, your legal 45   
 	– 27 – 
 
 
- *SB404_R1* 
guardian or the person most closely related to you by blood, 1 
none of the following may be designated as your agent: (1) 2 
your treating provider of health care; (2) an employee of 3 
your treating provider of health care; (3) an operator of a 4 
health care facility; or (4) an employee of an operator of a 5 
health care facility.) 6 
 7 
 2.  NAMING AN ALTERNATE AGENT  8 
 9 
 I want the following persons in the order listed to make 10 
health care decisions for me if I cannot do so and my agent 11 
is not willing, able or reasonably available to make them for 12 
me: 13 
 14 
1st Alternate Agent: 15 
Name:  ...........................................................................  16 
Address:  ........................................................................  17 
Phone number:  .......................  Email:  ........................  18 
 19 
2nd Alternate Agent: 20 
Name:  ...........................................................................  21 
Address:  ........................................................................  22 
Phone number: ........................  Email:  ........................  23 
 24 
 3.  CREATION OF DURABLE POWER OF 25 
ATTORNEY FOR HEALTH CARE 26 
 27 
 By this document I intend to create a durable power of 28 
attorney by appointing the person designated above to make 29 
health care decisions for me. This power of attorney shall 30 
not be affected by my subsequent incapacity. My goal is to 31 
reduce the intervention of a court in my affairs by allowing 32 
for care without the need for guardianship. 33 
 34 
 By signing this document, I revoke any prior durable 35 
power of attorney for health care that I may have made. 36 
 37 
 If my designated agent is my spouse or is one of my 38 
children, then I waive any conflict of interest in carrying 39 
out the provisions of this Durable Power of Attorney for 40 
Health Care that said spouse or child may have by reason of 41 
the fact that he or she may be a beneficiary of my estate. 42 
 
   
 	– 28 – 
 
 
- *SB404_R1* 
 4.  GENERAL STATEMENT OF AUTHORITY 1 
GRANTED 2 
 3 
 In the event that I am incapable of giving informed 4 
consent with respect to health care decisions, I hereby grant 5 
to the agent named above full power and authority to make 6 
health care decisions for me before or after my death, 7 
including consent, refusal of consent or withdrawal of 8 
consent to any care, treatment, service or procedure to 9 
maintain, diagnose or treat a physical or mental condition; 10 
to request, review and receive any information, verbal or 11 
written, regarding my physical or mental health, including, 12 
without limitation, medical and hospital records; to execute 13 
on my behalf any releases or other documents that may be 14 
required to obtain medical care and/or medical and hospital 15 
records, EXCEPT any power to enter into any arbitration 16 
agreements or execute any arbitration clauses in connection 17 
with admission to any health care facility, including any 18 
skilled nursing facility; and subject only to the limitations 19 
and special provisions, if any, set forth below. 20 
 21 
 PART 2: HEALTH CARE INSTRUCTION 22 
 23 
 This part lets you state your limitations and priorities for 24 
health care and the types of health care you do or do not 25 
want.  26 
 27 
I give my agent the power to make all health care decisions 28 
for me if I cannot make those decisions for myself, except 29 
for the following: ............................................ or as set forth 30 
below. 31 
 32 
INSTRUCTIONS ABOUT LIFE -SUSTAINING 33 
TREATMENT. This section gives you the opportunity to say 34 
how you want your agent to act while making decisions for 35 
you. You may mark or initial each item or leave any item 36 
blank. 37 
 38 
Prolonging life vs. dying a natural death 39 
 40 
1. ( ) I desire that my life be prolonged to the greatest 41 
extent possible without regard to my condition, the 42 
chances I have for recovery or long-term survival, or 43 
the cost of the procedures. In other words, keep my 44 
body alive even if my doctors have reasonably 45   
 	– 29 – 
 
 
- *SB404_R1* 
concluded that there is no reasonable hope for long-1 
term recovery or survival or that my coma (if I am in 2 
one) is irreversible. If you select this choice, do not 3 
initial choices 2, 3, 4 or 5, as those are inconsistent 4 
with this choice. 5 
 6 
2. ( ) If I am in a coma which my doctors have 7 
reasonably concluded is irreversible, I desire that life-8 
sustaining or prolonging treatments not be used. 9 
 10 
3. ( ) If I have an incurable or terminal condition or 11 
illness and no reasonable hope of long-term recovery 12 
or survival, I desire that life-sustaining or prolonging 13 
treatments not be used. 14 
 15 
4. ( ) I have reviewed the Nevada POLST form 16 
(sample attached hereto as Exhibit 1). If in the future 17 
I have not executed a POLST form and my physician 18 
determines, or my agent suspects, that execution of a 19 
POLST is appropriate, then my agent is authorized to 20 
execute a POLST on my behalf in accordance with 21 
my wishes stated in this, my Durable Power of 22 
Attorney for Health Care. 23 
 24 
GI feeding tube or IV. I understand that withholding or 25 
withdrawal of artificial nutrition and hydration may result 26 
in death by starvation or dehydration. For some people this 27 
may be a tenet of their religion. For some people it may not 28 
make sense to continue this when all other treatment 29 
(machines) is terminated. 30 
 31 
5. ( ) I do not want continued artificial nutrition and 32 
hydration (e.g. gastrointestinal feeding tube or 33 
intravenous liquids) after all other treatment is 34 
terminated. 35 
 36 
6. ( ) I do want continued artificial nutrition and 37 
hydration (e.g. gastrointestinal feeding tube or 38 
intravenous liquids) after all other treatment is 39 
terminated. If I initial this section, you are asked to 40 
continue to give me the artificial nutrition and 41 
hydration. 42 
 43 
7. ( ) I understand that continued artificial nutrition 44 
and hydration (e.g. gastrointestinal feeding tube or 45   
 	– 30 – 
 
 
- *SB404_R1* 
intravenous liquids) will likely occur if my physician 1 
reasonably believes that providing such will lead to 2 
my recovery. However, I do not want to continue to 3 
receive artificial nutrition and hydration if it is 4 
expected to continue for the rest of my life. 5 
 6 
Experimental procedures, treatments and drugs. I 7 
understand that it can take a long time to obtain FDA 8 
approval for new medical procedures, treatments and drugs. 9 
As a result, many are categorized as “experimental.” I also 10 
understand that some of such procedures, treatments or 11 
drugs have a good record of success and that some contain 12 
risks. I also understand that experimental procedures, 13 
treatments and drugs can only be given to me if I authorize 14 
them. 15 
 16 
8. ( ) I authorize my agent to enroll me in 17 
experimental procedures or treatments if said 18 
procedures or treatments are recommended by my 19 
physician and my agent consents. My agent is to 20 
consider the relief of suffering, the preservation or 21 
restoration of functioning, and the quality as well as 22 
the extent of the possible extension of my life in 23 
making that decision. My agent is to consider whether 24 
the expected benefits outweigh the burdens of the 25 
treatment or drug. 26 
 27 
9. ( ) I do not want any experimental procedures, 28 
treatments or drugs. 29 
 30 
Palliative care (Dying with dignity/Use of pain relieving 31 
drugs) 32 
 33 
10. ( ) When I die, I wish to do so with dignity and 34 
grace and without pain and suffering. If I have an 35 
incurable or terminal condition, including but not 36 
limited to late stage dementia, and no reasonable 37 
hope of long-term recovery or survival, I desire my 38 
attending physician to administer any medication to 39 
alleviate suffering without regard to the fact that the 40 
medication may be addictive or may reduce the 41 
extension of my life. 42 
 43 
11. ( ) I do not wish to have any medication that may 44 
be addictive or reduce the extension of my life. 45   
 	– 31 – 
 
 
- *SB404_R1* 
Assisted living or other facility 1 
 2 
12. ( ) I desire to live in my home for as long as it is 3 
safe and my medical needs can be met. My agent may 4 
arrange for a natural person, employee of an agency 5 
or provider of community-based services to come into 6 
my home to provide care for me. When it is no longer 7 
safe for me to live in my home, I authorize my agent 8 
to place me in a facility or home that can provide any 9 
medical assistance and support in my activities of 10 
daily living that I require. Before being placed in 11 
such a facility or home, I wish for my agent to discuss 12 
and share information concerning the placement with 13 
me, and allow me to participate in the choice of said 14 
facility or home. If I am married, placement shall be 15 
done in a manner that considers my spouse’s support 16 
needs. 17 
 18 
13. ( ) I refuse to be placed in any assisted living or 19 
other care facility. I understand that, before I may be 20 
placed in a facility or home other than the home in 21 
which I currently reside, a guardian must be 22 
appointed for me, which means that a court action 23 
would be needed to remove me from my home. 24 
 25 
 ( ) Other (write what you want or do not want): 26 
 .............................................................................................  27 
 28 
INSTRUCTIONS ABOUT PRIORITIES 29 
 30 
You can use this section to provide any other information 31 
about your goals, values and preferences for treatment, 32 
including care you want or do not want. To the extent that 33 
you make entries in this section, this information is for your 34 
agent and is not intended to limit or impair the physician’s 35 
determination of a course of treatment, nor to subject the 36 
physician to legal claims. You can also use this section to 37 
name anyone whom you do not want to make decisions for 38 
you under any conditions. (Insert such priorities, if any.) 39 
 ..................................................................................................  40 
 ..................................................................................................  41 
 
 
   
 	– 32 – 
 
 
- *SB404_R1* 
 PART 3: OPTIONAL SPECIAL POWERS AND 1 
GUIDANCE 2 
 3 
This part allows you to give your agent additional powers 4 
and to provide your agent with more guidance about your 5 
wishes. You may mark or initial each item. You also may 6 
leave any item blank. 7 
 8 
Mental health care or cognitive rehabilitation 9 
 10 
14. ( ) I authorize my agent to admit me as a 11 
voluntary patient to a facility for mental health or 12 
place me in rehabilitative care if my agent determines 13 
such treatment is best for my health and safety, or if it 14 
is recommended by a physician. 15 
 16 
15. ( ) I do not authorize my agent to admit me as a 17 
voluntary patient to a facility for mental health or 18 
place me in rehabilitative care even if my agent 19 
determines such treatment is best for my health and 20 
safety, or even if it is recommended by a physician. 21 
 22 
 ACCESS TO MY HEALTH INFORMATION (HIPAA). 23 
I give my agent permission to examine and share 24 
information about my health needs and health care if I am 25 
not able to make decisions for myself. By signing this form, 26 
I give the authorization and full release of information by 27 
any government agency, medical provider, business, 28 
creditor or third party who may have information pertaining 29 
to my health care to my agent named herein, pursuant to 30 
the Health Insurance Portability and Accountability Act of 31 
1996, Public Law 104-191, as amended, and applicable 32 
regulations. 33 
 34 
 GUIDANCE FOR MY AGENT. The instructions I have 35 
stated in this document should guide my agent in making 36 
decisions for me. (Initial or mark one of the items below to 37 
tell your agent more about how to use these instructions.): 38 
 39 
16. ( ) I give my agent permission to be flexible in 40 
applying these instructions if he or she thinks it 41 
would be in my best interest based on what they know 42 
about me and the recommendations of the attending 43 
physician. 44 
   
 	– 33 – 
 
 
- *SB404_R1* 
17. ( ) I want my agent to follow these instructions 1 
exactly as written if possible, even if he or she thinks 2 
something else is better. 3 
 4 
 GOOD FAITH CARE. My wish is that the provider of 5 
health care work cooperatively with me and my agent for 6 
my care. To that end, a provider of health care who relies in 7 
good faith on the provisions of this advance health-care 8 
directive shall be immune from criminal and civil liability 9 
applicable to the withholding or withdrawal of life-10 
sustaining treatment. As such, the liability protection 11 
provisions already in law in NRS 449A.727 shall apply 12 
whether or not this advance health-care directive is 13 
retrieved from the Registry established by the Nevada 14 
Secretary of State. 15 
 16 
 NOMINATION OF GUARDIAN. A guardia n is a 17 
person appointed by a court to make decisions for someone 18 
who cannot make decisions. Filling this out does NOT mean 19 
you want or need a guardian right now.  20 
 21 
If a court appoints a guardian to make personal decisions 22 
for me, I want the court to choose my agent named in this 23 
form. If my agent cannot be a guardian, I want my alternate 24 
agent(s) in the order named in this form. If I prefer 25 
someone other than the agent(s) named in this form, their 26 
name and contact information is:  ..........................................  27 
 ..................................................................................................  28 
 ..................................................................................................  29 
 30 
 AMENDMENT; RIGHT TO TERMINATE. This 31 
durable power of attorney may be amended. This document 32 
shall not be terminated by anyone other than me and it shall 33 
not be terminated by a governmental entity, including a 34 
court. 35 
 36 
 PART 4: ORGAN DONATION 37 
 38 
 This part allows you to donate your organs when you die. 39 
You may mark or initial each item. You also may leave any 40 
item blank. 41 
 42 
 Even if it requires maintaining treatments that could 43 
prolong my dying process and might be in conflict with 44 
other instructions I have put in this form, upon my death: 45   
 	– 34 – 
 
 
- *SB404_R1* 
18. ( ) I donate my organs, tissues and other body 1 
parts except for those listed below (list any body parts 2 
you do not want to donate): ....................................... 3 
 4 
19. ( ) I do not want my organs, tissues or body parts 5 
donated to anybody for any reason.  6 
 7 
20. Organs, tissues or body parts that I donate may be 8 
used for: 9 
( ) transplant 10 
( ) therapy 11 
( ) research 12 
( ) education 13 
( ) all of the above 14 
 15 
You may also designate organ donation on your driver 16 
license. If there is a conflict between this form and your 17 
driver license, the most recent shall control. 18 
 19 
PART 5: CHALLENGES 20 
 21 
 If the legality of any provision of this Durable Power of 22 
Attorney for Health Care is questioned by my physician, my 23 
advanced practice registered nurse, my agent or a third 24 
party, then my agent is authorized to commence an action 25 
for declaratory judgment as to the legality of the provision 26 
in question. The cost of any such action is to be paid from 27 
my estate. This Durable Power of Attorney for Health Care 28 
must be construed and interpreted in accordance with the 29 
laws of the State of Nevada. 30 
 31 
PART 6: YOUR SIGNATURE WITH NOTARY OR WITH 32 
WITNESSES 33 
 34 
Either process is permitted under NRS 162A.790. You only 35 
need to use one of these methods. 36 
 37 
Sign your name:  ....................... Today’s date:  .....................  38 
 39 
State of Nevada } 40 
 	}ss. 41 
County of ...................................... } 42 
 43 
 On this .......... day of ........................., 20......., before me, 44 
the undersigned, a Notary Public, personally appeared 45   
 	– 35 – 
 
 
- *SB404_R1* 
................................., personally known to me (or proved to 1 
me on the basis of satisfactory evidence) to be the person 2 
whose name is subscribed to this instrument, and 3 
acknowledged that he or she executed it. 4 
 5 
  ........................................................  6 
 (SEAL) NOTARY PUBLIC 7 
 8 
COPIES: You should retain an executed copy of this 9 
document and give one to your agent. The power of attorney 10 
may also be given to your primary medical care provider or 11 
any other provider of your health care. 12 
 13 
USE THIS SECTION OF PART 6 IF YOU ARE USING 14 
WITNESSES INSTEAD OF A NOTARY: 15 
 16 
If you are using witnesses, you need two witnesses. The 17 
witnesses must be adults and cannot be a person you are 18 
naming as an agent. If you live in an assisted living facility 19 
or a nursing home, the witness cannot be an employee of 20 
the facility or home or someone who owns or runs the 21 
facility or home. 22 
 23 
Witness #1 printed name:  .......................................................  24 
 25 
Witness signature:  ..................................................................  26 
 27 
Date witness signed: ...................................... (Only sign as a 28 
witness if you think that the person signing this form is 29 
doing it voluntarily.) 30 
 31 
Witness #2 printed name:  .......................................................  32 
 33 
Witness signature:  ..................................................................  34 
 35 
Date witness signed: ...................................... (Only sign as a 36 
witness if you think that the person signing this form is 37 
doing it voluntarily.) 38 
 39 
PART 7: INFORMATION FOR AGENTS 40 
 41 
(1) If this form names you as an agent, you can make 42 
decisions about health care for the person who named you 43 
when they cannot make their own. 44 
   
 	– 36 – 
 
 
- *SB404_R1* 
(2) If you make a decision for the person, follow any 1 
instructions the person gave, including any in this form. 2 
 3 
(3) If you make a decision for the person and you do not 4 
know what the person would want, make the decision that 5 
you think is in the person’s best interest. To figure out what 6 
is in the person’s best interest, consider the person’s values, 7 
preferences and goals if you know them or can learn them. 8 
Some of those preferences might be in this form. You 9 
should also consider any behaviors or communications 10 
from the person that indicate what they currently want. 11 
 12 
(4) If this form names you as an agent, you can also get 13 
and share the individual’s health information. But you can 14 
only get or share this information to assist in their health 15 
care, or when the person cannot make their own decisions 16 
about their health care. 17 
 Sec. 15.  NRS 162A.700 is hereby amended to read as follows: 18 
 162A.700 NRS 162A.700 to 162A.870, inclusive, and section 19 
14 of this act apply to any power of attorney containing the 20 
authority to make health care decisions. 21 
 Sec. 16.  NRS 162A.710 is hereby amended to read as follows: 22 
 162A.710 As used in NRS 162A.700 to 162A.870, inclusive, 23 
and section 14 of this act, unless the context otherwise requires, the 24 
words and terms defined in NRS 162A.715 to 162A.780, inclusive, 25 
and section 14 of this act have the meanings ascribed to them in 26 
those sections. 27 
 Sec. 17.  NRS 162B.510 is hereby amended to read as follows: 28 
 162B.510 1. Appointive property subject to a general power 29 
of appointment created by a person other than the powerholder is 30 
not subject to a claim of any creditor, unless the power of 31 
appointment was held by a decedent who actually exercised the 32 
power in favor of the decedent or the decedent’s estate pursuant to 33 
subparagraph (1) of paragraph (a) of subsection 12 of NRS 111.779. 34 
 2. Subject to subsection 3 of NRS 162B.530, a power of 35 
appointment created by a person other than the powerholder which 36 
is subject to an ascertainable standard relating to an individual’s 37 
health, education, support or maintenance within the meaning of 26 38 
U.S.C. § 2041(b)(1)(A) or 26 U.S.C. § 2514(c)(1), as those 39 
provisions existed on October 1, 2017, is treated for purposes of 40 
NRS 162B.500 to 162B.530, inclusive, as a nongeneral power. 41 
 Sec. 18.  Chapter 163 of NRS is hereby amended by adding 42 
thereto a new section to read as follows: 43 
 1. Unless specifically prohibited by the terms of a will or trust 44 
instrument and except as provided in subsection 2, if an 45   
 	– 37 – 
 
 
- *SB404_R1* 
instrument creating a separate trust requires the assets of the 1 
separate trust to be distributed to the beneficiary or beneficiaries 2 
of the trust immediately after the establishment of the separate 3 
trust as a result of the circumstances existing at the time the 4 
separate trust is to be established, the executor, trustee or any 5 
other party having possession of the property with which the 6 
separate trust will be funded may exercise discretion to make a 7 
distribution directly to the beneficiary or the beneficiaries of the 8 
separate trust. 9 
 2. An executor, trustee or any other party described in 10 
subsection 1 may exercise discretion rather than distributing the 11 
trust assets to the trustee of the separate trust if the transferring 12 
executor, trustee or any other party described in subsection 1 and 13 
the trustee of the separate trust are the same person. 14 
 3. The receipts of distribution provided to any beneficiary or 15 
beneficiaries in the manner described in this section shall be 16 
deemed to protect the executor, trustee or other person having 17 
possession of the property to the same extent that a receipt of 18 
distribution would have protected the executor, trustee or other 19 
person had the property been distributed by the trustee from the 20 
separate trust. 21 
 Sec. 19.  NRS 163.020 is hereby amended to read as follows: 22 
 163.020 As used in NRS 163.010 to 163.200, inclusive, and 23 
section 18 of this act, unless the context or subject matter otherwise 24 
requires: 25 
 1.  “Affiliate” means any person directly or indirectly 26 
controlling or controlled by another person, or any person under 27 
direct or indirect common control with another person. It includes 28 
any person with whom a trustee has an express or implied 29 
agreement regarding the purchase of trust investments by each from 30 
the other, directly or indirectly, except a broker or stock exchange. 31 
 2.  “Relative” means a spouse, ancestor, descendant, brother or 32 
sister. 33 
 3.  “Trust” means an express trust only. 34 
 4.  “Trustee” means the person holding property in trust and 35 
includes trustees, a corporate as well as a natural person and a 36 
successor or substitute trustee. 37 
 Sec. 20.  NRS 163.557 is hereby amended to read as follows: 38 
 163.557 1.  A governing trust instrument may authorize the 39 
trustee, in the sole discretion of the trustee or at the direction or with 40 
the consent of a directing trust adviser, to reimburse a settlor for all 41 
or a portion of tax on trust income or principal that is payable by the 42 
settlor under the law imposing such tax. In the sole discretion of the 43 
trustee, the trustee may pay such amount to the settlor directly or to 44 
an appropriate taxing authority on behalf of the settlor. 45   
 	– 38 – 
 
 
- *SB404_R1* 
 2.  [A trustee or directing trust adviser] Except as expressly 1 
prohibited or otherwise provided under the trust instrument, if all 2 
or any portion of the trust is treated as being owned by a person 3 
under section 671 of the Internal Revenue Code or any similar 4 
federal, state or other tax law, in addition to any such discretion 5 
conferred under the terms of a trust instrument, the trustee may, 6 
in the trustee’s sole discretion, reimburse the person being treated 7 
as the owner for any amount of the person’s federal, state or other 8 
income tax liability that is attributable to the inclusion of the 9 
trust’s income, capital gains, deductions or credits in the 10 
calculation of the person’s taxable income. In the trustee’s sole 11 
discretion, the trustee may pay such tax reimbursement amount, 12 
determined without regard to any other distribution or payment 13 
made from trust assets, to the person directly or to the appropriate 14 
taxing authority. A life insurance policy held in the trust, the cash 15 
value of any such policy or the proceeds of any loan secured by an 16 
interest in the policy may not be used for such reimbursement or 17 
payment if the person is an insured. 18 
 3. Except as otherwise provided under the trust instrument, a 19 
trustee who exercises discretion to make, consent to or direct the 20 
decision to reimburse the settlor under subsection 1 or 2 is not 21 
liable to any person in exercising such discretion to reimburse or not 22 
reimburse a settlor for tax payable by the settlor on trust income or 23 
principal pursuant to subsection 1. 24 
 [3.]  4. A trustee may not exercise or participate in the 25 
exercise of the powers granted by this section with respect to any 26 
trust if the trustee is: 27 
 (a) Treated as the owner of all or part of the trust under 28 
section 671 of the Internal Revenue Code or any similar federal, 29 
state or other tax law; 30 
 (b) A beneficiary of the trust; or 31 
 (c) A related or subordinate party, as defined in section 672(c) 32 
of the Internal Revenue Code, with respect to: 33 
  (1) A person treated as the owner of all or part of the trust 34 
under section 671 of the Internal Revenue Code or any similar 35 
federal, state or other tax law; or 36 
  (2) A beneficiary of the trust. 37 
 5. If the trust instrument requires the trustee to act at the 38 
direction or with the consent of a trust adviser, trust protector or 39 
any other person, or that the reimbursement decisions permitted 40 
by this section be made directly by a trust adviser, trust protector 41 
or any other person, the powers granted by subsection 1 and the 42 
provisions of subsection 2 applicable to the trustee are instead also 43 
granted or apply, subject to the trust instrument, to the trust 44 
adviser, trust protector or other person subject to the limitations 45   
 	– 39 – 
 
 
- *SB404_R1* 
set forth in subsection 3, which must be applied as if the trust 1 
adviser, trust protector or other person were a trustee. 2 
 6. The power of a trustee , trust adviser, trust protector or any 3 
other person to make a payment to or for the benefit of a settlor or 4 
other person in accordance with subsection 1 or 2 or the decision of 5 
a trustee , trust adviser, trust protector or any other person to 6 
exercise such power in favor of the settlor must not cause the settlor 7 
or other person to be treated as a beneficiary for purposes of the 8 
laws of this State [.] solely by reason of the application of this 9 
section. As used in this subsection, “beneficiary” has the meaning 10 
ascribed to it in NRS 163.4147. 11 
 7. This section applies to all trusts described in subsection 2 12 
that are governed by the laws of this State or have a principal 13 
place of administration within this State whether created before, 14 
on or after October 1, 2025, unless: 15 
 (a) At least 60 days before the effective date of such election, 16 
the trustee provides written notice that the trustee intends to 17 
irrevocably elect out of the application of this section to: 18 
  (1) The person treated as the owner of all or a portion of 19 
the trust under section 671 of the Internal Revenue Code or any 20 
similar federal, state or other tax law; and 21 
  (2) All persons who have the ability to remove and replace 22 
the trustee under the terms of the trust instrument. 23 
 (b) Applying the discretion conferred under subsection 1 will 24 
prevent a contribution to the trust from qualifying for or reducing 25 
a federal tax benefit, including a federal tax exclusion or 26 
deduction, that was originally claimed or could have been claimed 27 
for the contribution, including: 28 
  (1) An exclusion under section 2503(b) or 2503(c) of the 29 
Internal Revenue Code; 30 
  (2) A marital deduction under section 2056, 2056A or 2523 31 
of the Internal Revenue Code; 32 
  (3) A charitable deduction under section 170(a), 642(c), 33 
2055(a) or 2522(a) of the Internal Revenue Code; or  34 
  (4) Direct skip treatment under section 2642(c) of the 35 
Internal Revenue Code. 36 
 Sec. 21.  NRS 164.021 is hereby amended to read as follows: 37 
 164.021 1.  When a revocable trust becomes irrevocable 38 
because of the death of a settlor or by the express terms of the trust, 39 
the trustee may, after the trust becomes irrevocable, provide notice 40 
to any beneficiary of the irrevocable trust, any heir of the settlor or 41 
to any other interested person.  42 
 2.  The notice provided by the trustee must contain: 43 
 (a) The identity of the settlor of the trust and the date of 44 
execution of the trust instrument . [;] 45   
 	– 40 – 
 
 
- *SB404_R1* 
 (b) The name, mailing address and telephone number of any 1 
trustee of the trust . [;] 2 
 (c) The dispositive provisions of the trust instrument which 3 
pertain to the beneficiary, a complete copy of the trust instrument or 4 
notice that the heir or interested person is not a beneficiary under the 5 
trust . [;] As used in this paragraph, “trust instrument” means only 6 
those amendments, restatements and instruments the trustee has 7 
determined to be in effect at the time of the death of the settlor 8 
after the trustee has exercised due diligence. 9 
 (d) Any information required to be included in the notice 10 
expressly provided by the trust instrument . [; and] 11 
 (e) A statement set forth in a separate paragraph, in 12-point 12 
boldface type or an equivalent type which states: “You may not 13 
bring an action to contest the trust more than 120 days from the date 14 
this notice is provided to you.” 15 
 3.  The trustee shall cause notice pursuant to this section to be 16 
provided in accordance with the provisions of NRS 155.010. 17 
 4.  Except as otherwise provided in this subsection, no person 18 
upon whom notice is provided pursuant to this section may bring an 19 
action to contest the validity of the trust more than 120 days from 20 
the date the notice is served upon the person, unless the person 21 
proves that he or she did not receive actual notice. A person upon 22 
whom notice is provided pursuant to this section may provide 23 
consent in writing to a period of less than 120 days in which the 24 
person may bring an action to contest the validity of the trust. 25 
 5. [For the purposes of paragraph (c) of subsection 2, a copy of 26 
the trust instrument shall be considered complete if it includes all 27 
amendments and restatements to the trust instrument the trustee has 28 
determined to be in effect at the time of the death of the settlor after 29 
the trustee has exercised due diligence. 30 
 6.] A trustee is not liable in providing information pursuant to 31 
paragraph (c) of subsection 2 to any person whom the trustee has 32 
determined, after the exercise of due diligence, to be a beneficiary, 33 
heir or interested person. 34 
 6. A person may waive the right to notice contemplated by 35 
this section by delivering to the trustee a waiver signed by the 36 
person, which shall be deemed irrevocable. Upon delivery of such 37 
a waiver to the trustee, the person who waived the right to notice is 38 
precluded from bringing any action to contest the validity of the 39 
trust. 40 
 Sec. 22.  NRS 164.045 is hereby amended to read as follows: 41 
 164.045 1.  The laws of this State govern the validity and 42 
construction of a trust if: 43 
 (a) The trust instrument so provides; 44   
 	– 41 – 
 
 
- *SB404_R1* 
 (b) Designated by a person who, under the terms of the trust 1 
instrument, has the right to designate the laws that govern the 2 
validity and construction of the trust, at the time the designation is 3 
made; or 4 
 (c) The trust instrument does not provide for the law that 5 
governs the validity and construction of the trust, a person 6 
designated under the terms of the trust instrument to designate the 7 
law that governs the validity and construction of the trust, if any, has 8 
not made such a designation and the settlor or the trustee of the trust 9 
was a resident of this State at the time the trust was created or at the 10 
time the trust became irrevocable. 11 
 2.  A person not domiciled in this State may have the right to 12 
designate the laws that govern the administration, validity and 13 
construction of a trust if properly designated under the trust 14 
instrument. 15 
 3.  A trust, the situs of which is outside this State, that moves its 16 
situs to this State is valid whether or not the trust complies with the 17 
laws of this State at the time of its creation or after its creation. 18 
 4. The laws of this State govern the administration of a trust 19 
if: 20 
 (a) The trust instrument so provides; or 21 
 (b) Designated by a person who, under the terms of the trust 22 
instrument or applicable law, has the right to designate the laws 23 
that govern the administration of the trust, at the time the 24 
designation is made. 25 
 5.  Notwithstanding a general choice of law provision in the 26 
governing instrument of a trust, such as a provision in the 27 
governing instrument to the effect that the laws of a jurisdiction 28 
other than this State govern the trust or the administration of the 29 
trust, the laws of this State govern the administration of the trust 30 
while the trust is administered in this State, as provided in 31 
subsection 7 or as otherwise provided, unless: 32 
 (a) The governing instrument expressly provides that the laws 33 
of another jurisdiction govern the administration of the trust and 34 
that the laws governing the administration of the trust must not 35 
change on account of a change in the place of administration of 36 
the trust; or 37 
 (b) Otherwise provided by a court order. 38 
 6.  Notwithstanding the provisions of subsection 5, if a 39 
fiduciary takes or fails to take action, based on a good faith belief 40 
that the laws of a foreign jurisdiction govern the administration of 41 
a trust while the trust is administered in this State, the fiduciary’s 42 
liability under the governing instrument for the action or inaction 43 
must be determined in accordance with the laws of the foreign 44 
jurisdiction. 45   
 	– 42 – 
 
 
- *SB404_R1* 
 7. For purposes of this section and without limiting any other 1 
way in which a trust may be considered to be administered in this 2 
State, a trust is considered to be administered in this State if all or 3 
part of the administration occurs in this State and if: 4 
 (a) The sole trustee is an individual residing in this State or a 5 
corporation or other entity having an office in this State for the 6 
conduct of business; 7 
 (b) The trust has more than one trustee, at least one of which 8 
is a corporation or other entity and that corporation or other entity 9 
has an office in this State for the conduct of trust business; 10 
 (c) The trust has more than one trustee, all of whom are 11 
persons and more than half of the trustees reside in this State; 12 
 (d) A trust created pursuant to chapter 166 of NRS meets the 13 
requirements set forth in NRS 166.015; or 14 
 (e) During any such period when the trust is revocable by the 15 
settlor who is a resident of this State and there is at least one 16 
trustee that is: 17 
  (1) A resident of this State; or 18 
  (2) A corporation or other entity having an office in this 19 
State for the conduct of trust business. 20 
 Sec. 23.  NRS 165.1214 is hereby amended to read as follows: 21 
 165.1214 1.  Except as may otherwise be required pursuant to 22 
the terms of the trust instrument or by order of the court, the trustee 23 
shall deliver a required account within 90 days after the end of the 24 
period of account, which may be extended by consent of the 25 
beneficiary, or by order of the court for good cause shown. 26 
 2.  The trustee shall be deemed to have provided an account to 27 
any person on whom the trustee delivers a copy of the account as 28 
directed by order of the court or, if not so ordered, pursuant to the 29 
following: 30 
 (a) By mailing a copy of the account by certified, registered or 31 
ordinary first-class mail, or by overnight delivery through a 32 
recognized delivery service company, addressed to the person being 33 
served at the post office address or physical address given in the 34 
person’s demand for account, if any, or at the person’s last place of 35 
residence on file with the trustee, if known, or by personally 36 
delivering a copy thereof to the person; or 37 
 (b) By electronic mail or through a secure website on the 38 
Internet. For purposes of this paragraph, a person shall be deemed to 39 
have received a copy of an account provided by the trustee to the 40 
beneficiary by electronic mail or through a secure website on the 41 
Internet if the trustee: 42 
  (1) Sent the beneficiary an electronic mail in a manner that 43 
complies with subsection 1 of NRS 719.320 and the beneficiary 44   
 	– 43 – 
 
 
- *SB404_R1* 
received the electronic mail in a manner that complies with 1 
subsection 2 of NRS 719.320; and 2 
  (2) Attached the account to the electronic mail as an 3 
electronic record or included in the electronic mail a notice to the 4 
beneficiary indicating the availability of the account on the secure 5 
website. 6 
 3.  Except as otherwise required by the trust instrument, a 7 
trustee is not required to provide an account more than once in any 8 
calendar year unless ordered by a court upon good cause shown. 9 
 4.  An account must be deemed approved and final as follows: 10 
 (a) By a beneficiary who received a copy of the account if no 11 
written objection is delivered to the trustee in accordance with 12 
subsection 2 within 90 days after the date on which the trustee 13 
provided the account to that beneficiary; or 14 
 (b) By all beneficiaries who are not required to receive an 15 
account, such as nonvested and contingent beneficiaries, remote 16 
beneficiaries, minor beneficiaries, and unborn or unknown 17 
beneficiaries if the account is deemed approved and final by a 18 
beneficiary who has a similar, but preceding interest, in the trust 19 
estate, in conformance with NRS 164.038, or as to any beneficiary 20 
who has waived an account pursuant to NRS 165.121. 21 
 (c) By a trust adviser or trust protector if: 22 
  (1) Notice or information to the beneficiaries has been 23 
waived or modified in accordance with NRS 163.004; or 24 
  (2) It is authorized under the terms of the trust instrument. 25 
 (d) By all parties to a nonjudicial settlement agreement under 26 
paragraph (f) of subsection 3 of NRS 164.940 and regardless of 27 
whether the court approves such a nonjudicial settlement 28 
agreement under subsection 4 of NRS 164.942. 29 
 Notwithstanding the foregoing, if an account is submitted to the 30 
court for approval under a petition pursuant to chapter 164 of NRS, 31 
the account must be deemed final and approved upon by order of the 32 
court, subject only to the right of an interested person to appeal. 33 
 5.  The trustee, absent fraud or intentional misrepresentation, 34 
is released and discharged from any and all liability to any and all 35 
beneficiaries of the trust for whom an account is deemed approved 36 
and final under subsection 4 as to all matters set forth in such an 37 
account. 38 
 6. Except as otherwise ordered by the court, the cost of 39 
preparing an account must be paid from the trust estate, and 40 
allocated to income and principal as provided in the trust instrument, 41 
and if the trust instrument is otherwise silent, in accordance with 42 
NRS 164.780 to 164.925, inclusive. 43 
 [6.] 7.  As used in this section: 44   
 	– 44 – 
 
 
- *SB404_R1* 
 (a) “Electronic mail” has the meaning ascribed to it in  1 
NRS 41.715. 2 
 (b) “Electronic record” has the meaning ascribed to it in  3 
NRS 132.117. 4 
 Sec. 24.  NRS 433A.190 is hereby amended to read as follows: 5 
 433A.190 1. The administrative officer of a public or private 6 
mental health facility or hospital shall ensure that, within 24 hours 7 
of the emergency admission of a person alleged to be a person in a 8 
mental health crisis who is at least 18 years of age, the person is 9 
asked to give permission to provide notice of the emergency 10 
admission to a family member, friend or other person identified by 11 
the person. 12 
 2. If a person alleged to be a person in a mental health crisis 13 
who is at least 18 years of age gives permission to notify a family 14 
member, friend or other person of the emergency admission, the 15 
administrative officer shall ensure that: 16 
 (a) The permission is recorded in the medical record of the 17 
person; and 18 
 (b) Notice of the admission is promptly provided to the family 19 
member, friend or other person in person or by telephone, facsimile, 20 
other electronic communication or certified mail. 21 
 3. Except as otherwise provided in subsections 4 and 5, if a 22 
person alleged to be a person in a mental health crisis who is at least 23 
18 years of age does not give permission to notify a family member, 24 
friend or other person of the emergency admission of the person, 25 
notice of the emergency admission must not be provided until 26 
permission is obtained. 27 
 4. If a person alleged to be a person in a mental health crisis 28 
who is at least 18 years of age is not able to give or refuse 29 
permission to notify a family member, friend or other person of the 30 
emergency admission, the administrative officer of the mental health 31 
facility or hospital may cause notice as described in paragraph (b) of 32 
subsection 2 to be provided if the administrative officer determines 33 
that it is in the best interest of the person in a mental health crisis. 34 
 5. If a guardian has been appointed for a person alleged to be a 35 
person in a mental health crisis who is at least 18 years of age or the 36 
person has executed a durable power of attorney for health care 37 
pursuant to NRS 162A.700 to 162A.870, inclusive, and section 14 38 
of this act, or appointed an attorney-in-fact using an advance 39 
directive for psychiatric care pursuant to NRS 449A.600 to 40 
449A.645, inclusive, the administrative officer of the mental health 41 
facility or hospital must ensure that the guardian, agent designated 42 
by the durable power of attorney or the attorney-in-fact, as 43 
applicable, is promptly notified of the admission as described in 44 
paragraph (b) of subsection 2, regardless of whether the person 45   
 	– 45 – 
 
 
- *SB404_R1* 
alleged to be a person in a mental health crisis has given permission 1 
to the notification. 2 
 Sec. 25.  NRS 449A.309 is hereby amended to read as follows: 3 
 449A.309 “Representative of the patient” means a legal 4 
guardian of the patient, a person designated by the patient to make 5 
decisions governing the withholding or withdrawal of life-sustaining 6 
treatment pursuant to NRS 449A.433 or a person given power of 7 
attorney to make decisions concerning health care for the patient 8 
pursuant to NRS 162A.700 to 162A.870, inclusive [.] , and section 9 
14 of this act. 10 
 Sec. 26.  NRS 449A.545 is hereby amended to read as follows: 11 
 449A.545 “Representative of the patient” means a legal 12 
guardian of the patient, a person designated by the patient to make 13 
decisions governing the withholding or withdrawal of life-sustaining 14 
treatment pursuant to NRS 449A.433 or a person given power of 15 
attorney to make decisions concerning health care for the patient 16 
pursuant to NRS 162A.700 to 162A.870, inclusive [.] , and section 17 
14 of this act. 18 
 Sec. 27.  NRS 449A.621 is hereby amended to read as follows: 19 
 449A.621 The form of an advance directive for psychiatric 20 
care may be substantially in the following form, and must be 21 
witnessed or executed in the same manner as the following form: 22 
 23 
NOTICE TO PERSON MAKING AN ADVANCE 24 
DIRECTIVE FOR PSYCHIATRIC CARE 25 
 26 
 THIS IS AN IMPORTANT LEGAL DOCUMENT. IT 27 
CREATES AN ADVANCE DIRECTIVE FOR 28 
PSYCHIATRIC CARE. BEFORE SIGNING THIS 29 
DOCUMENT YOU SHOULD KNOW THESE 30 
IMPORTANT FACTS: 31 
 THIS DOCUMENT ALLOWS YOU TO MAKE 32 
DECISIONS IN ADVANCE ABOUT CERTAIN TYPES OF 33 
PSYCHIATRIC CARE. THE INSTRUCTIONS YOU 34 
INCLUDE IN THIS ADVANCE DIRECTIVE WILL BE 35 
FOLLOWED IF TWO PROVIDERS OF HEALTH CARE, 36 
ONE OF WHOM MUST BE A PHYSICIAN OR 37 
LICENSED PSYCHOLOGIST AND THE OTHER OF 38 
WHOM MUST BE A PHYSICIAN, A PHYSICIAN 39 
ASSISTANT, A LICENSED PSYCHOLOGIST, A 40 
PSYCHIATRIST OR AN ADVANCED PRACTICE 41 
REGISTERED NURSE WHO HAS THE PSYCHIATRIC 42 
TRAINING AND EXPERIENCE PRESCRIBED BY THE 43 
STATE BOARD OF NURSING PURSUANT TO NRS 44 
632.120, DETERMINES THAT YOU ARE INCAPABLE 45   
 	– 46 – 
 
 
- *SB404_R1* 
OF MAKING OR COMMUNICATING TREATMENT 1 
DECISIONS. OTHERWISE YOU WILL BE CONSIDERED 2 
CAPABLE TO GIVE OR WITHHOLD CONSENT FOR 3 
THE TREATMENTS. YOUR INSTRUCTIONS MAY BE 4 
OVERRIDDEN IF YOU ARE BEING HELD IN 5 
ACCORDANCE WITH CI VIL COMMITMENT LAW. BY 6 
EXECUTING A DURABLE POWER OF ATTORNEY FOR 7 
HEALTH CARE AS SET FORTH IN NRS 162A.700 TO 8 
162A.870, INCLUSIVE, and section 14 of this act, YOU 9 
MAY ALSO APPOINT A PERSON AS YOUR AGENT TO 10 
MAKE TREATMENT DECISIONS FOR YOU IF YOU 11 
BECOME INCAPABLE. THIS DOCUMENT IS VALID 12 
FOR TWO YEARS FROM THE DATE YOU EXECUTE IT 13 
UNLESS YOU REVOKE IT. YOU HAVE THE RIGHT TO 14 
REVOKE THIS DOCUMENT AT ANY TIME YOU HAVE 15 
NOT BEEN DETERMINED TO BE INCAPABLE. YOU 16 
MAY NOT REVOKE THIS ADVANCE DIRECTIVE 17 
WHEN YOU ARE FOUND INCAPABLE BY TWO 18 
PROVIDERS OF HEALTH CARE, ONE OF WHOM MUST 19 
BE A PHYSICIAN OR LICENSED PSYCHOLOGIST AND 20 
THE OTHER OF WHOM MUST BE A PHYSICIAN, A 21 
PHYSICIAN ASSISTANT, A LICENSED 22 
PSYCHOLOGIST, A PSYCHIATRIST OR AN 23 
ADVANCED PRACTICE REGISTERED NURSE WHO 24 
HAS THE PSYCHIATRIC TRAINING AND EXPERIENCE 25 
PRESCRIBED BY THE STATE BOARD OF NURSING 26 
PURSUANT TO NRS 632.120. A REVOCATION IS 27 
EFFECTIVE WHEN IT IS COMMUNICATED TO YOUR 28 
ATTENDING PHYSICIAN OR OTHER HEALTH CARE 29 
PROVIDER. THE PHYSICIAN OR OTHER PROVIDER 30 
SHALL NOTE THE REVOCATION IN YOUR MEDICAL 31 
RECORD. TO BE VALID, THIS ADVANCE DIRECTIVE 32 
MUST BE SIGNED BY TWO QUALIFIED WITNESSES, 33 
PERSONALLY KNOWN TO YOU, WHO ARE PRESENT 34 
WHEN YOU SIGN OR ACKNOWLEDGE YOUR 35 
SIGNATURE. IT MUST ALSO BE ACKNOWLEDGED 36 
BEFORE A NOTARY PUBLIC. 37 
 38 
NOTICE TO PHYSICIAN OR OTHER  39 
PROVIDER OF HEALTH CARE 40 
 41 
 Under Nevada law, a person may use this advance 42 
directive to provide consent or refuse to consent to future 43 
psychiatric care if the person later becomes incapable of 44 
making or communicating those decisions. By executing a 45   
 	– 47 – 
 
 
- *SB404_R1* 
durable power of attorney for health care as set forth in NRS 1 
162A.700 to 162A.870, inclusive, and section 14 of this act, 2 
the person may also appoint an agent to make decisions 3 
regarding psychiatric care for the person when incapable. A 4 
person is “incapable” for the purposes of this advance 5 
directive when in the opinion of two providers of health care, 6 
one of whom must be a physician or licensed psychologist 7 
and the other of whom must be a physician, a physician 8 
assistant, a licensed psychologist, a psychiatrist or an 9 
advanced practice registered nurse who has the psychiatric 10 
training and experience prescribed by the State Board of 11 
Nursing pursuant to NRS 632.120, the person currently lacks 12 
sufficient understanding or capacity to make or communicate 13 
decisions regarding psychiatric care. If a person is determined 14 
to be incapable, the person may be found capable when, in 15 
the opinion of the person’s attending physician or an 16 
advanced practice registered nurse who has the psychiatric 17 
training and experience prescribed by the State Board of 18 
Nursing pursuant to NRS 632.120 and has an established 19 
relationship with the person, the person has regained 20 
sufficient understanding or capacity to make or communicate 21 
decisions regarding psychiatric care. This document becomes 22 
effective upon its proper execution and remains valid for a 23 
period of 2 years after the date of its execution unless 24 
revoked. Upon being presented with this advance directive, 25 
the physician or other provider of health care must make it a 26 
part of the person’s medical record. The physician or other 27 
provider must act in accordance with the statements 28 
expressed in the advance directive when the person is 29 
determined to be incapable, except as otherwise provided in 30 
NRS 449A.636. The physician or other provider shall 31 
promptly notify the principal and, if applicable, the agent of 32 
the principal, and document in the principal’s medical record 33 
any act or omission that is not in compliance with any part of 34 
an advance directive. A physician or other provider may rely 35 
upon the authority of a signed, witnessed, dated and notarized 36 
advance directive.  37 
 38 
ADVANCE DIRECTIVE FOR PSYCHIATRIC CARE 39 
 40 
 I, .............................., being an adult of sound mind or an 41 
emancipated minor, willfully and voluntarily make this 42 
advance directive for psychiatric care to be followed if it is 43 
determined by two providers of health care, one of whom 44 
must be my attending physician or a licensed psychologist 45   
 	– 48 – 
 
 
- *SB404_R1* 
and the other of whom must be a physician, a physician 1 
assistant, a licensed psychologist, a psychiatrist or an 2 
advanced practice registered nurse who has the psychiatric 3 
training and experience prescribed by the State Board of 4 
Nursing pursuant to NRS 632.120, that my ability to receive 5 
and evaluate information effectively or communicate 6 
decisions is impaired to such an extent that I lack the capacity 7 
to refuse or consent to psychiatric care. I understand that 8 
psychiatric care may not be administered without my express 9 
and informed consent or, if I am incapable of giving my 10 
informed consent, the express and informed consent of my 11 
legally responsible person, my agent named pursuant to a 12 
valid durable power of attorney for health care or my consent 13 
expressed in this advance directive for psychiatric care. I 14 
understand that I may become incapable of giving or 15 
withholding informed consent or refusal for psychiatric care 16 
due to the symptoms of a diagnosed mental disorder. These 17 
symptoms may include: 18 
 19 
PSYCHOACTIVE MEDICATIONS 20 
 21 
 If I become incapable of giving or withholding informed 22 
consent for psychiatric care, my instructions regarding 23 
psychoactive medications are as follows: (Place initials 24 
beside choice.) 25 
 I consent to the administration of the 26 
following medications: 	[ ................ ] 27 
 ..................................................................................................  28 
 I do not consent to the administration of 29 
the following medications: 	[ ................ ] 30 
 ..................................................................................................  31 
 Conditions or limitations: 32 
 ..................................................................................................  33 
 34 
ADMISSION TO AND RETENTION IN FACILITY 35 
 36 
 If I become incapable of giving or withholding informed 37 
consent for psychiatric care, my instructions regarding 38 
admission to and retention in a medical facility for psychiatric 39 
care are as follows: (Place initials beside choice.) 40 
 I consent to being admitted to a medical 41 
facility for psychiatric care. 	[ ................ ] 42 
 My facility preference is: 43 
 ..................................................................................................  44   
 	– 49 – 
 
 
- *SB404_R1* 
 I do not consent to being admitted to a 1 
medical facility for psychiatric care. [ ................ ] 2 
 This advance directive cannot, by law, provide consent to 3 
retain me in a facility beyond the specific number of days, if 4 
any, provided in this advance directive. 5 
 Conditions or limitations: 6 
 ..................................................................................................  7 
 8 
ADDITIONAL INSTRUCTIONS 9 
 10 
 These instructions shall apply during the entire length of 11 
my incapacity. 12 
 In case of a mental health crisis, please contact: 13 
 1. 14 
Name:  .........................................................  15 
Address:  .....................................................  16 
Home Telephone Number:  .........................  17 
Work Telephone Number:  .........................  18 
Relationship to Me:  ....................................  19 
 2. 20 
Name:  .........................................................  21 
Address:  .....................................................  22 
Home Telephone Number:  .........................  23 
Work Telephone Number:  .........................  24 
Relationship to Me:  ....................................  25 
 3.  My physician: 26 
Name:  ....................................................  27 
Work Telephone Number:  ....................  28 
 4.  My therapist or counselor: 29 
Name:  ....................................................  30 
Work Telephone Number:  ....................  31 
 The following may cause me to experience a mental health 32 
crisis: 33 
 ..................................................................................................  34 
 The following may help me avoid a hospitalization: 35 
 ..................................................................................................  36 
 I generally react to being hospitalized as follows: 37 
 ..................................................................................................  38 
 Staff of the hospital or crisis unit can help me by doing the 39 
following: 40 
 ..................................................................................................  41 
 I give permission for the following person or people to 42 
visit me: 43 
 ..................................................................................................  44   
 	– 50 – 
 
 
- *SB404_R1* 
 Instructions concerning any other medical interventions, 1 
such as electroconvulsive (ECT) treatment (commonly 2 
referred to as “shock treatment”): 3 
 ..................................................................................................  4 
 Other instructions: 5 
 ..................................................................................................  6 
 I have attached an additional sheet of 7 
instructions to be followed and considered 8 
part of this advance directive. 	[ ................ ] 9 
 10 
SHARING OF INFORMATION BY PROVIDERS 11 
 12 
 I understand that the information in this document may be 13 
shared by my provider of mental health care with any other 14 
provider who may serve me when necessary to provide 15 
treatment in accordance with this advance directive. 16 
 Other instructions about sharing of information: 17 
 ..................................................................................................  18 
 19 
SIGNATURE OF PRINCIPAL 20 
 21 
 By signing here, I indicate that I am mentally alert and 22 
competent, fully informed as to the contents of this document, 23 
and understand the full impact of having made this advance 24 
directive for psychiatric care. 25 
  ...........................................   ...................  26 
 	Signature of Principal Date 27 
 28 
AFFIRMATION OF WITNESSES 29 
 30 
 We affirm that the principal is personally known to us, 31 
that the principal signed or acknowledged the principal’s 32 
signature on this advance directive for psychiatric care in our 33 
presence, that the principal appears to be of sound mind and 34 
not under duress, fraud, or undue influence, and that neither 35 
of us is: 36 
 1.  A person appointed as an attorney-in-fact by this 37 
document; 38 
 2.  The principal’s attending physician or provider of 39 
health care or an employee of the physician or provider; or 40 
 3.  The owner or operator, or employee of the owner or 41 
operator, of a medical facility in which the principal is a 42 
patient or resident.  43 
 
   
 	– 51 – 
 
 
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 Witnessed by: 1 
Witness: ...............................................   ...................  2 
 	Signature Date 3 
Witness: ...............................................   ...................  4 
 	Signature Date 5 
 6 
CERTIFICATION OF NOTARY PUBLIC 7 
 8 
STATE OF NEVADA 9 
COUNTY OF .......................  10 
 11 
 I, .............................., a Notary Public for the County cited 12 
above in the State of Nevada, hereby certify that 13 
.............................. appeared before me and swore or affirmed 14 
to me and to the witnesses in my presence that this instrument 15 
is an advance directive for psychiatric care and that he or she 16 
willingly and voluntarily made and executed it as his or her 17 
free act and deed for the purposes expressed in it. 18 
 I further certify that .............................. and 19 
.............................., witnesses, appeared before me and swore 20 
or affirmed that each witnessed .............................. sign the 21 
attached advance directive for psychiatric care believing him 22 
or her to be of sound mind and also swore that at the time 23 
each witnessed the signing, each person was: (1) not the 24 
attending physician or provider of health care, or an employee 25 
of the physician or provider, of the principal; (2) not the 26 
owner or operator, or employee of the owner or operator, of a 27 
medical facility in which the principal is a patient or resident; 28 
and (3) not a person appointed as an attorney-in-fact by the 29 
attached advance directive for psychiatric care. I further 30 
certify that I am satisfied as to the genuineness and due 31 
execution of the instrument. 32 
 This is the .......... day of ...................., ........... 33 
 ................................................................  34 
 Notary Public 35 
My Commission expires:  .......................  36 
 Sec. 28.  NRS 449A.703 is hereby amended to read as follows: 37 
 449A.703 “Advance directive” means an advance directive for 38 
health care. The term includes: 39 
 1.  A declaration governing the withholding or withdrawal of 40 
life-sustaining treatment as set forth in NRS 449A.400 to 449A.481, 41 
inclusive; 42 
 2.  A durable power of attorney for health care as set forth in 43 
NRS 162A.700 to 162A.870, inclusive [;] , and section 14 of this 44 
act; 45   
 	– 52 – 
 
 
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 3.  An advance directive for psychiatric care as set forth in NRS 1 
449A.600 to 449A.645, inclusive; 2 
 4. A do-not-resuscitate order as defined in NRS 450B.420; and 3 
 5.  A Provider Order for Life-Sustaining Treatment form as 4 
defined in NRS 449A.542. 5 
 Sec. 29.  NRS 449A.727 is hereby amended to read as follows: 6 
 449A.727 1.  The provisions of NRS 449A.700 to 449A.739, 7 
inclusive, do not require a provider of health care to inquire whether 8 
a patient has an advance directive registered on the Registry or to 9 
access the Registry to determine the terms of the advance directive. 10 
 2.  A provider of health care who relies in good faith on the 11 
provisions of an advance directive retrieved from the Registry is 12 
immune from criminal and civil liability as set forth in: 13 
 (a) NRS 449A.460, if the advance directive is a declaration 14 
governing the withholding or withdrawal of life-sustaining treatment 15 
executed pursuant to NRS 449A.400 to 449A.481, inclusive, or a 16 
durable power of attorney for health care executed pursuant to NRS 17 
162A.700 to 162A.870, inclusive [;] , and section 14 of this act; 18 
 (b) NRS 449A.642, if the advance directive is an advance 19 
directive for psychiatric care executed pursuant to NRS 449A.600 to 20 
449A.645, inclusive; 21 
 (c) NRS 449A.500 to 449A.581, inclusive, if the advance 22 
directive is a Provider Order for Life-Sustaining Treatment form; or 23 
 (d) NRS 450B.540, if the advance directive is a do-not-24 
resuscitate order as defined in NRS 450B.420. 25 
 Sec. 30.  NRS 450B.520 is hereby amended to read as follows: 26 
 450B.520 Except as otherwise provided in NRS 450B.525: 27 
 1.  A qualified patient may apply to the health authority for a 28 
do-not-resuscitate identification by submitting an application on a 29 
form provided by the health authority. To obtain a do-not-resuscitate 30 
identification, the patient must comply with the requirements 31 
prescribed by the board and sign a form which states that the patient 32 
has informed each member of his or her family within the first 33 
degree of consanguinity or affinity, whose whereabouts are known 34 
to the patient, or if no such members are living, the patient’s legal 35 
guardian, if any, or if he or she has no such members living and has 36 
no legal guardian, his or her caretaker, if any, of the patient’s 37 
decision to apply for an identification. 38 
 2.  An application must include, without limitation: 39 
 (a) Certification by the patient’s attending physician or attending 40 
advanced practice registered nurse that the patient suffers from a 41 
terminal condition; 42 
 (b) Certification by the patient’s attending physician or 43 
attending advanced practice registered nurse that the patient is 44   
 	– 53 – 
 
 
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capable of making an informed decision or, when the patient was 1 
capable of making an informed decision, that the patient: 2 
  (1) Executed: 3 
   (I) A written directive that life-resuscitating treatment be 4 
withheld under certain circumstances; 5 
   (II) A durable power of attorney for health care pursuant 6 
to NRS 162A.700 to 162A.870, inclusive [;] , and section 14 of this 7 
act; or 8 
   (III) A Provider Order for Life-Sustaining Treatment 9 
form pursuant to NRS 449A.500 to 449A.581, inclusive, if the form 10 
provides that the patient is not to receive life-resuscitating treatment; 11 
or 12 
  (2) Was issued a do-not-resuscitate order pursuant to  13 
NRS 450B.510; 14 
 (c) A statement that the patient does not wish that life-15 
resuscitating treatment be undertaken in the event of a cardiac or 16 
respiratory arrest; 17 
 (d) The name, signature and telephone number of the patient’s 18 
attending physician or attending advanced practice registered nurse; 19 
and 20 
 (e) The name and signature of the patient or the agent who is 21 
authorized to make health care decisions on the patient’s behalf 22 
pursuant to a durable power of attorney for health care decisions. 23 
 Sec. 31.  1. The provisions of this act apply to an advance 24 
health-care directive created before, on or after October 1, 2025. 25 
 2. An advance health-care directive created before October 1, 26 
2025, is valid if it complies with the provisions of this act or 27 
complied at the time of creation with the law of the state in which it 28 
was created. 29 
 3. The provisions of this act do not affect the validity or effect 30 
of an act done before October 1, 2025. 31 
 4. An advance health-care directive created before, on or after 32 
October 1, 2025, must be interpreted in accordance with the law of 33 
this State, excluding the State’s choice-of-law rules, at the time the 34 
directive is implemented. 35 
 Sec. 32.  NRS 139.060 is hereby repealed. 36 
 
 
TEXT OF REPEALED SECTION 
 
 
 139.060  Relatives of whole blood preferred to those of half 
blood.  When there shall be several persons claiming and equally   
 	– 54 – 
 
 
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entitled to the administration, relatives of the whole blood are 
preferred to those of the half blood. 
 
H