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Decede - Law Dictionary Search Results
deduction
the value of any property interest which is included in the estate and which was given by a decedent to the surviving spouse provided that the interest is not terminable during the life of the survivor 2
pour-over
pour-over : providing for or creating the transfer of property in a decedent's estate or a trust to a pour-over trust [a provision] [a bequest] see also pour-over trust at trust
pour-over
pour-over : providing for or creating the transfer of property in a decedent's estate or a trust to a pour-over trust [a provision] [a bequest] see also pour-over trust at trust
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per stirpes
the deceased member, taking the deceased member's share, and dividing it equally among themselves. For example, if a decedent had three children, one of whom had already died leaving issue, the estate would be divided into thirds,
P.O.D. account
more designated beneficiaries NOTE: A P.O.D. account is one of the few vehicles for the transfer of a decedent's property outside of probate.
inheritance
owner either by will or by operation of law to all the estate, rights, and liabilities of the decedent 2 a : something that is or may be inherited b : something to which one is entitled
incident of ownership
insurance policy which are used as criteria for the inclusion of the value of a policy in a decedent's gross estate for purposes of estate tax
dead man's statute
interest in an estate regarding any conversation with or any event taking place in the presence of the decedent called also dead man act dead man's act
de bonis non
administratis, from Medieval Latin, of the goods not administered (by the executor)] : concerning the goods of a decedent that are not yet administered see also administrator de bonis non at administrator
basis
or transferor NOTE: Carryover basis is generally applied to gifts, transfers in trust, and property acquired from a decedent. cost basis : the basis of an asset equal to the amount paid for the asset plus other
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