When a beneficiary of an estate is indebted to such estate, the amount of the indebtedness if due, or the present worth of the indebtedness if not due, may be set off by the executor or administrator against any testate or intestate share of the estate to which such beneficiary is entitled.

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Terms Used In Ohio Code 2113.59

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Executor: A male person named in a will to carry out the decedent
  • Intestate: Dying without leaving a will.
  • Testate: To die leaving a will.