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CH 19 897586

Chapter 19 Vocabulary

Administrator cum testamento amnexo When the named executor of a will cannot or will not serve, the court appoints an administrator c.i.a, which mean with will annexed.
Ancillary Proceeding A proceeding that takes place outside the state of a decedent's domicile due to a probate requirement for real estate or tangible property in that state.
Beneficiary A person named to receive property in a will or trust.
Codicil An amendment to a will, either to add provisions or delete provisions of a will, which is executed with all the formalities a will; this term little will.
Decedent A person who has died.
Devise Also pre residuary gift. A gift of real property by will. Under the Uniform Probate Code, a gift or personal or real property by will.
Devisee The person to whom land or real property is given by will.
Disabled Person One who lacks legal capacity; one who is physically or mentally unable to act in his or her own behalf or pursue his or her normal occupation.
Distributed in kind In estate administration, property that is not liquidated and is distributed in the form in which it came into the estate.
Domicile The place where a person has his or her true, fixed, and permanent home and principal establishment and to which, whenever he or she is absent, he or she has the intention of returning.
Estate A person's property.
Estate Tax A tax imposed by the federal government and some states on the right to transfer property be death based upon decedent's assets on date of death or an alternative valuation date.
Executor A person or an entity appointed by a person to administer the terms of his or her will.
Executor de bonis non Representative appointed by the court when the named executor to the will cannot or will not serve.
Fiduciary A person or institution that manages money or property of another and must exercise a standard of care imposed by law, e.g, personal representative or executor of an estate, a trustee, etc.
Guardian ad litem Person appointed by a court to represent a minor or incapacitated person in a legal proceeding
.Heir One who inherits property, either real or personal
Incapacitated Physically or mentally disabled
Incompetent One who lacks ability, legal qualification, or fitness to manage his or her own affairs
Inheritance Tax A tax imposed by some states upon persons receiving property from an estate based upon individual shares, less exemptions, depending upon familial relationship between the decedent and recipient
Inter vivos trust A trust created during a decedents lifetime that becomes operative during his or her lifetime
Intestate Having died without making a will
Legacy A disposition of personal property by will; a bequest.
Legatee The person to whom a legacy is given in a will.
Letters of Administration Formal document issued by probate court appointing the administrator of an estate.
Letters Testamentary The formal instrument of authority and administration given to a personal representative by the court in a testacy situation, empowering the personal representative to enter upon the discharge of his or her office as the personal representative.
Minor A person under the age of legal competence
Nonprobate Assets Assets owned by decedent and others in joint tenancy, life insurance, and other property payable to others instead of to estate, and property held in inter vivos and Totten Trusts
Personal Representative Term used by the Uniform Probate Code to designate the representative of an estate, replacing the terms executor, administrator, etc
Pickup Tax The federal government allows a credit for state death taxes; in some states, the credit for state death taxes becomes the amount of the state death tax. This is called a pickup tax.
Probate Court proceeding by which a will is proved valid or invalid. The term is also used to mean all proceedings pertaining to the administration of an estate
Probate Assets Those items of property owned by the decedent that must pass through the probate process.
Probate Proceeding The actions and pleadings required by law to administer a person's estate.
Proof of heirship Judicial determination of the identity of those persons entitled to inherit a decedents property when the decedent died without leaving a will.
Testate Having died leaving a valid will.
Testator A person who makes a will.
Totten Trust A trust created upon the deposit by the decedent of his or her own money in his or her own name as trustee for another.
Uniform Probate Code The code promulgated by the National Conference of Commissioners on Uniform State Laws and adopted by states (with modifications or only in part) to make it possible for decedents estates to be administered in the same fashion in all states and to streaml
Vulnerable Adults Adults who lack the mental or physical capability to care for themselves.
Created by: Jonay