The art of continuing to prosper when you're alive, and passing your property to your loved ones with a minimum of fuss and expense after you die. Planning your... (more...)

The art of continuing to prosper when you're alive, and passing your property to your loved ones with a minimum of fuss and expense after you die. Planning your estate may involve making a will, living trust, healthcare directives, durable power of attorney for finances or other documents.

HEIR AT LAW

A person entitled to inherit property under intestate succession laws.

DISTRIBUTEE

(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (ca... (more...)

(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (called intestate), state law determines what each distributee will receive. Also called a beneficiary.

CURATOR

See conservator.

RESIDUARY BENEFICIARY

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leav... (more...)

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leaving his home to Edwina and the remainder of his property to Elmo, then Elmo is the residuary beneficiary.

FINAL BENEFICIARY

The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jan... (more...)

The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jane receives income for the duration of her life. Their daughter, the final beneficiary, receives the trust principal after Jane's death.

NET ESTATE

The value of all property owned at death less liabilities or debts.

QDOT TRUST

A trust used to postpone estate tax when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spo... (more...)

A trust used to postpone estate tax when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spouse. QDOT stands for qualified domestic trust.

KINDRED

Under some state's probate codes, all relatives of a deceased person.

SAMPLE LEGAL CASES

In re Estate of Tanner

The decedent, Martha M. Tanner, died intestate while a resident of a nursing facility. Nineteen months later, the Bureau of TennCare filed a complaint in the Davidson County Chancery Court seeking the appointment of an administrator of her estate. The case was transferred to the ...

In re Estate of Davis

In this interlocutory appeal, the administrator of the estate of the decedent argues that a petition for probate, filed more than two years after the probate of an earlier will, is time-barred by Tennessee Code Annotated section 32-4-108, and, therefore, the trial court erroneously denied his ...

Estate of French v. Stratford House

The administratrix of the estate of the deceased brought this wrongful death suit against the defendant nursing home and its controlling entities, alleging damages as the result of ordinary negligence, negligence per se, and violations of the Tennessee Adult Protection Act. The ...

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LEGAL TERMS

ESTATE PLANNING

HEIR AT LAW

DISTRIBUTEE

CURATOR

RESIDUARY BENEFICIARY

FINAL BENEFICIARY

NET ESTATE

QDOT TRUST

KINDRED

SAMPLE LEGAL CASES

In re Estate of Tanner

In re Estate of Davis

Estate of French v. Stratford House

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