ESTATE PLANNING LAW GLOSSARY
Glossary of Estate Planning Law Terms
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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. |