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ESTATE PLANNING LAW GLOSSARY


Glossary of Estate Planning Law Terms

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z #

Click on the first letter of the word from the list above to go to the appropriate section of the glossary.

- E -

Escheat: An assignment of property to the state because there is no verifiable legal owner.

Estate: Everything of value that a person owned prior to the time of death.

Estate tax: A tax placed on the net value of a decedent's estate at the time of death.

Executor or Executrix: A person named in the decedent's will to serve as personal representative in probating the decedent's estate.