Glossary
Plain-language definitions connected to the deeper wills, trusts, tax, probate, beneficiary, and state-law system.
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A court-appointed personal representative who administers an estate when no executor is serving under a will.
重要なポイント： A court-appointed personal representative who administers an estate when no executor is serving under a will.
完全なガイドを読むA person authorized to act for another, commonly under a power of attorney; the document and governing law define the authority.
重要なポイント： A person authorized to act for another, commonly under a power of attorney; the document and governing law define the authority.
完全なガイドを読むA tax-year-specific federal gift-tax rule that can exclude qualifying present-interest gifts up to the current statutory amount per recipient; verify the current IRS figure and conditions.
重要なポイント： A tax-year-specific federal gift-tax rule that can exclude qualifying present-interest gifts up to the current statutory amount per recipient; verify the current IRS figure and conditions.
完全なガイドを読むAn objectively framed distribution standard—often health, education, maintenance, and support—used in trust and tax analysis; the exact language and facts matter.
重要なポイント： An objectively framed distribution standard—often health, education, maintenance, and support—used in trust and tax analysis; the exact language and facts matter.
完全なガイドを読むA person, charity, estate, trust, or other permitted recipient entitled to receive or potentially receive property under an instrument, account, or law.
重要なポイント： A person, charity, estate, trust, or other permitted recipient entitled to receive or potentially receive property under an instrument, account, or law.
完全なガイドを読むA gift of property made by will; modern statutes and documents may use broader terms such as devise.
重要なポイント： A gift of property made by will; modern statutes and documents may use broader terms such as devise.
完全なガイドを読むA formally executed amendment to a will that must satisfy applicable execution rules and be read with the original will.
重要なポイント： A formally executed amendment to a will that must satisfy applicable execution rules and be read with the original will.
完全なガイドを読むA marital-property system that generally classifies qualifying property acquired during marriage as owned by the marital community, subject to state-specific tracing and exceptions.
重要なポイント： A marital-property system that generally classifies qualifying property acquired during marriage as owned by the marital community, subject to state-specific tracing and exceptions.
完全なガイドを読むThe federal exclusion amount potentially made available to a surviving spouse through a valid portability election by the deceased spouse's estate.
重要なポイント： The federal exclusion amount potentially made available to a surviving spouse through a valid portability election by the deceased spouse's estate.
完全なガイドを読むA person who has died; tax forms and probate statutes use the term to identify the person whose property and obligations are being administered.
重要なポイント： A person who has died; tax forms and probate statutes use the term to identify the person whose property and obligations are being administered.
完全なガイドを読むA testamentary transfer under a will; depending on the statute or document, it may cover real or personal property.
重要なポイント： A testamentary transfer under a will; depending on the statute or document, it may cover real or personal property.
完全なガイドを読むA person's permanent legal home based on physical presence and intent; it can affect probate, marital property, state tax, and jurisdiction and is not always the same as residence.
重要なポイント： A person's permanent legal home based on physical presence and intent; it can affect probate, marital property, state tax, and jurisdiction and is not always the same as residence.
完全なガイドを読むDepending on context, the property and obligations associated with a person, the probate estate under court administration, or a separate tax entity after death.
重要なポイント： Depending on context, the property and obligations associated with a person, the probate estate under court administration, or a separate tax entity after death.
完全なガイドを読むTreatment of property or an interest as part of a decedent's gross estate for transfer-tax purposes; ownership title alone does not answer every inclusion rule.
重要なポイント： Treatment of property or an interest as part of a decedent's gross estate for transfer-tax purposes; ownership title alone does not answer every inclusion rule.
完全なガイドを読むA person nominated in a will and generally appointed by a court to administer the probate estate; many states use personal representative as the broader term.
重要なポイント： A person nominated in a will and generally appointed by a court to administer the probate estate; many states use personal representative as the broader term.
完全なガイドを読むA person or institution required to act under duties of loyalty, care, impartiality, prudence, and recordkeeping as applicable to the role and governing law.
重要なポイント： A person or institution required to act under duties of loyalty, care, impartiality, prudence, and recordkeeping as applicable to the role and governing law.
完全なガイドを読むA federal gift-tax election that can treat qualifying gifts by one spouse as made one-half by each spouse when requirements and consents are satisfied.
重要なポイント： A federal gift-tax election that can treat qualifying gifts by one spouse as made one-half by each spouse when requirements and consents are satisfied.
完全なガイドを読むA person treated as transferring property to a trust; settlor and trustor are common state-law synonyms, while federal tax law can use grantor in a technical way.
重要なポイント： A person treated as transferring property to a trust; settlor and trustor are common state-law synonyms, while federal tax law can use grantor in a technical way.
完全なガイドを読むThe federal transfer-tax measure that can include probate and nonprobate property, certain insurance, retained interests, and other items before deductions.
重要なポイント： The federal transfer-tax measure that can include probate and nonprobate property, certain insurance, retained interests, and other items before deductions.
完全なガイドを読むA court-appointed person responsible for personal or health-related decisions for a minor or protected adult; some states use different labels or divide personal and property roles.
重要なポイント： A court-appointed person responsible for personal or health-related decisions for a minor or protected adult; some states use different labels or divide personal and property roles.
完全なガイドを読むA person or document authorizing health decisions for another when applicable conditions are met; terminology varies by state.
重要なポイント： A person or document authorizing health decisions for another when applicable conditions are met; terminology varies by state.
完全なガイドを読むA person entitled under intestacy law to inherit probate property; an heir is not necessarily the same as a beneficiary named in a will or account.
重要なポイント： A person entitled under intestacy law to inherit probate property; an heir is not necessarily the same as a beneficiary named in a will or account.
完全なガイドを読むA will written and signed in the testator's handwriting under rules recognized in some, but not all, states; requirements and treatment vary.
重要なポイント： A will written and signed in the testator's handwriting under rules recognized in some, but not all, states; requirements and treatment vary.
完全なガイドを読むCertain taxable income the decedent was entitled to but had not received before death; it generally does not receive the ordinary section 1014 basis adjustment.
重要なポイント： Certain taxable income the decedent was entitled to but had not received before death; it generally does not receive the ordinary section 1014 basis adjustment.
完全なガイドを読むThe state-law system distributing probate property not effectively disposed of by a valid will.
重要なポイント： The state-law system distributing probate property not effectively disposed of by a valid will.
完全なガイドを読むA person's lineal descendants, such as children and later generations, interpreted under the document and governing law.
重要なポイント： A person's lineal descendants, such as children and later generations, interpreted under the document and governing law.
完全なガイドを読むThe ability to understand and decide a particular legal matter under the applicable standard; capacity can be task-specific and may fluctuate.
重要なポイント： The ability to understand and decide a particular legal matter under the applicable standard; capacity can be task-specific and may fluctuate.
完全なガイドを読むA court-issued credential evidencing an executor's authority after appointment; terminology and electronic verification vary by jurisdiction.
重要なポイント： A court-issued credential evidencing an executor's authority after appointment; terminology and electronic verification vary by jurisdiction.
完全なガイドを読むA federal estate- or gift-tax deduction for qualifying transfers to a spouse, subject to citizenship, property-interest, and election requirements.
重要なポイント： A federal estate- or gift-tax deduction for qualifying transfers to a spouse, subject to citizenship, property-interest, and election requirements.
完全なガイドを読むA provision that may reduce or eliminate a beneficiary's gift after a covered challenge; enforceability, probable-cause exceptions, and scope vary by state.
重要なポイント： A provision that may reduce or eliminate a beneficiary's gift after a covered challenge; enforceability, probable-cause exceptions, and scope vary by state.
完全なガイドを読むA method of dividing property into equal shares among people at a specified generational level or class; document wording controls the exact method.
重要なポイント： A method of dividing property into equal shares among people at a specified generational level or class; document wording controls the exact method.
完全なガイドを読むA representation-based distribution method in which a deceased beneficiary's branch may take that beneficiary's share; state definitions and drafting variants differ.
重要なポイント： A representation-based distribution method in which a deceased beneficiary's branch may take that beneficiary's share; state definitions and drafting variants differ.
完全なガイドを読むThe umbrella term in many jurisdictions for the fiduciary administering a decedent's probate estate, including an executor or administrator.
重要なポイント： The umbrella term in many jurisdictions for the fiduciary administering a decedent's probate estate, including an executor or administrator.
完全なガイドを読むThe federal process by which a surviving spouse may use a deceased spouse's DSUE after a valid estate-tax-return election; GST exemption is not portable.
重要なポイント： The federal process by which a surviving spouse may use a deceased spouse's DSUE after a valid estate-tax-return election; GST exemption is not portable.
完全なガイドを読むAuthority given to a power holder to designate who may receive specified property; general and limited powers can have different tax and creditor effects.
重要なポイント： Authority given to a power holder to designate who may receive specified property; general and limited powers can have different tax and creditor effects.
完全なガイドを読むThe judicial process for appointing estate authority, validating a will where required, handling claims, and transferring probate property.
重要なポイント： The judicial process for appointing estate authority, validating a will where required, handling claims, and transferring probate property.
完全なガイドを読むAn irrevocable refusal to accept property that can have special federal transfer-tax treatment if statutory requirements, timing, and lack-of-acceptance rules are met; state property law also applies.
重要なポイント： An irrevocable refusal to accept property that can have special federal transfer-tax treatment if statutory requirements, timing, and lack-of-acceptance rules are met; state property law also applies.
完全なガイドを読むThe probate property left after specific gifts, expenses, claims, taxes, and other charges are handled under the will and law.
重要なポイント： The probate property left after specific gifts, expenses, claims, taxes, and other charges are handled under the will and law.
完全なガイドを読むThe person who creates or contributes property to a trust; grantor and trustor are common synonyms, with context-specific tax meanings.
重要なポイント： The person who creates or contributes property to a trust; grantor and trustor are common synonyms, with context-specific tax meanings.
完全なガイドを読むA person or trust classified under federal GST rules as two or more generations below the transferor, or otherwise meeting the statutory definition.
重要なポイント： A person or trust classified under federal GST rules as two or more generations below the transferor, or otherwise meeting the statutory definition.
完全なガイドを読むTrust language restricting a beneficiary's transfer of an interest before distribution and limiting some creditor access, subject to state-law exceptions.
重要なポイント： Trust language restricting a beneficiary's transfer of an interest before distribution and limiting some creditor access, subject to state-law exceptions.
完全なガイドを読むA tax measure used to calculate gain, loss, depreciation, and other consequences; acquisition, gifts, death, improvements, and entity rules can change it.
重要なポイント： A tax measure used to calculate gain, loss, depreciation, and other consequences; acquisition, gifts, death, improvements, and entity rules can change it.
完全なガイドを読むThe federal estate-tax base after permitted deductions from the gross estate, before application of the tax computation and credits.
重要なポイント： The federal estate-tax base after permitted deductions from the gross estate, before application of the tax computation and credits.
完全なガイドを読むCreated by or taking effect under a will at death, as in a testamentary trust.
重要なポイント： Created by or taking effect under a will at death, as in a testamentary trust.
完全なガイドを読むA state-law process that may allow a trustee to distribute assets from one trust into a new trust with modified terms, subject to statutory authority, fiduciary duties, beneficiary rights, and tax review.
重要なポイント： A state-law process that may allow a trustee to distribute assets from one trust into a new trust with modified terms, subject to statutory authority, fiduciary duties, beneficiary rights, and tax review.
完全なガイドを読むA person holding a power of direction over a trustee under a directed-trust structure; fiduciary status and liability depend on governing law and the instrument.
重要なポイント： A person holding a power of direction over a trustee under a directed-trust structure; fiduciary status and liability depend on governing law and the instrument.
完全なガイドを読むAccounting categories allocating receipts and expenses between capital and current return; they are not identical to taxable principal and income.
重要なポイント： Accounting categories allocating receipts and expenses between capital and current return; they are not identical to taxable principal and income.
完全なガイドを読むA person granted specified oversight or amendment powers outside ordinary trustee duties; the title has no single universal set of powers.
重要なポイント： A person granted specified oversight or amendment powers outside ordinary trustee duties; the title has no single universal set of powers.
完全なガイドを読むThe legal and administrative connection of a trust to a jurisdiction, potentially affected by governing law, trustee location, administration, assets, and court jurisdiction.
重要なポイント： The legal and administrative connection of a trust to a jurisdiction, potentially affected by governing law, trustee location, administration, assets, and court jurisdiction.
完全なガイドを読むThe fiduciary holding and administering trust property under the instrument and governing law for beneficiaries or a permitted purpose.
重要なポイント： The fiduciary holding and administering trust property under the instrument and governing law for beneficiaries or a permitted purpose.
完全なガイドを読むImproper pressure that overcomes a person's free intent in making a will, trust, gift, or designation; proof is fact- and state-specific.
重要なポイント： Improper pressure that overcomes a person's free intent in making a will, trust, gift, or designation; proof is fact- and state-specific.
完全なガイドを読むA revocable document during life that directs probate property and makes nominations or testamentary trusts effective at death, subject to state execution law.
重要なポイント： A revocable document during life that directs probate property and makes nominations or testamentary trusts effective at death, subject to state execution law.
完全なガイドを読むA person who observes or acknowledges execution as required and may later attest to it; eligibility and presence rules vary by state and document.
重要なポイント： A person who observes or acknowledges execution as required and may later attest to it; eligibility and presence rules vary by state and document.
完全なガイドを読む
