The easiest way to differentiate between probate and non-probate property is to determine what document or, in the absence of a document, what law, determines the distribution of assets at your death. If your Will or the rules of intestacy dictate the disbursement of assets, those assets are probate assets. If a bank document, trust, deed or beneficiary designation determines the disposition of assets at your death, those assets are non-probate assets. With rare, but notable, exceptions all assets under your control at your death – whether probate or non-probate – are subject to estate tax.