In this case, the decedent instructed his bank to transfer several million dollars worth of securities from his account to an account in his wife's name. The transfers were made in stages, with some of them occurring after the decedent died. The state probate court held that the decedent's death ended the agency relationship between the decedent and the bank and that the investment securities transferred post-death were ineffective and those securities were in the decedent's gross estate. On appeal, the state appellate court affirmed. However, on further review by the state Supreme Court, the appellate court's opinion was reversed. Under the state (SC) version of Article 8 of the Uniform Commercial Code (Investment Securities) the Court determined that the South Carolina Code Sec. 36-8-101 transformed the decedent's instructions to transfer the securities into an "entitlement order" under which the bank was mandated to transfer the securities at the time the decedent made the order. As such, the decedent's subsequent death was immaterial as to the transfers and none of the securities were included in the decedent's estate. In re Estate of Rider, 756 S.E. 2d 136 (S.C. 2014).