As an important component of our country's property tax, real estate tax should be an important tax to modify the distribution of personal wealth.

房产税作为我国财产税的主要组成部分，理应是调节个人财富分配的重要税种。

youdao

A distinction must be made between the administration of an estate by the personal representatives and its distribution among those entitled to it.

特征由遗产管理人进行的遗产管理和遗产直接在有继承权的继承人之间的分配是必须加以区别的。

youdao

Probate is an expensive, public proceeding which delays distribution of an estate.

FORBES: Financial Advisers for Professional Athletes and Entertainers