Archives: Glossary Terms

Intestacy

Occurs when an individual dies without a valid last will...

Inventory

A detailed list of a decedent’s assets that is filed...

Irrevocable Trust

A trust that cannot be terminated or revoked or otherwise modified...

Joint Tenancy

An ownership arrangement in which two or more persons own property...

Last Will and Testament

A writing specifying the beneficiaries and naming a representative...

Life Beneficiary

An individual who receives income or principal from a trust...

Life Estate

The interest in property owned by a life beneficiary with the legal right...

Living Trust

See Revocable Trust.

Marital Deduction

An unlimited federal estate and gift tax deduction for property...

No-Contest Clause

A clause in a last will and testament or trust which...