Death &
Estate Glossary.

A legal document that specifies your healthcare wishes in advance, in case you become unable to communicate. An advance directive typically includes a living will (which treatments you want or refuse) and a healthcare proxy or durable power of attorney for healthcare (who can make decisions for you). Every US state has its own official advance directive form. Also called an advance healthcare directive.

A person appointed by a probate court to manage and distribute the estate of someone who died without a will (intestate) or whose named executor is unable or unwilling to serve. The administrator has the same duties as an executor but is court-appointed rather than named in a will.

A medical examination of a body after death to determine the cause of death. Autopsies may be required by law (in cases of sudden, unexplained, or suspicious death) or requested by the family. A coroner or medical examiner performs autopsies. The family may request a private autopsy at their own expense.

A donation of all or part of a human body after death for transplantation, research, or education. Anatomical gifts are governed by the Uniform Anatomical Gift Act, adopted in all 50 states plus D.C. Organ donor status can be registered on a driver's license or through a state registry. Family members cannot override a registered donor's decision in most states.

A secondary probate proceeding required in a state other than the decedent's primary state of residence when the deceased owned real property in multiple states. Each state where real property is located requires its own probate process. A revocable living trust can avoid ancillary probate by holding out-of-state real property.

Water cremation. A body is dissolved in a heated solution of water and potassium hydroxide over several hours, leaving bone fragments that are dried and returned to the family like cremated ashes. It uses far less energy than flame cremation and releases no direct emissions. Legal in roughly half of US states; also called aquamation or resomation.

A person or entity (such as a charity or trust) named to receive assets from a will, trust, life insurance policy, retirement account, or other financial account. Beneficiary designations on accounts like 401(k)s and IRAs override what a will says. They pass directly to the named beneficiary outside of probate.

Time off from work granted to an employee following the death of a family member. The United States has no federal law requiring paid bereavement leave. As of 2023, only a handful of states (including Oregon, Illinois, California, and Maryland) have enacted bereavement leave laws. Most bereavement policies are set by individual employers.

The legal term for what happens to a person's physical remains after death. Options include burial (in-ground or above-ground), cremation, green burial, alkaline hydrolysis (water cremation), donation to science, and space burial. State laws govern which options are available and what authorizations are required.

The original value of an asset for tax purposes, used to calculate capital gains when the asset is sold. At death, inherited assets typically receive a "step-up" in basis to the fair market value on the date of death, potentially eliminating capital gains tax on appreciation during the decedent's lifetime. The step-up in basis is one of the most significant tax benefits of inheriting assets.

A legal amendment to an existing will. A codicil modifies, adds to, or revokes specific provisions of a will without replacing the entire document. It must be executed with the same formalities as the original will (typically signed by the testator and witnessed). For significant changes, most estate attorneys recommend writing a new will rather than using a codicil.

The process of reducing a body to bone fragments (commonly called "ashes" or "cremains") through intense heat, typically between 1,400°F and 1,800°F. Cremation rates in the United States surpassed burial rates in 2015 and continue to rise. As of 2022, approximately 60% of Americans choose cremation. State laws govern authorization requirements and waiting periods.

The bone fragments remaining after cremation, commonly called "ashes." Cremains are not actually ash but pulverized bone. They typically weigh between 3 and 9 pounds. Cremains can be kept in an urn, scattered (subject to state and local laws), buried, incorporated into memorial jewelry, or sent into space.

An irrevocable trust that provides income to the grantor or named beneficiaries for a period of time, after which the remaining assets pass to a designated charity. CRTs offer potential income tax deductions and can reduce estate taxes. Commonly used by people with highly appreciated assets who want to diversify without paying capital gains tax.

A marital property system used in nine states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin) in which most assets acquired during marriage are owned equally by both spouses. At death, each spouse can only dispose of their half of community property. Community property receives a full step-up in basis at the death of either spouse.

A court-ordered arrangement in which a person (the conservator) is appointed to manage the financial affairs and/or personal care of an incapacitated individual (the conservatee). Similar to guardianship but typically focused on financial management. A durable power of attorney can often prevent the need for a costly and public conservatorship proceeding.

The disease, injury, or event that directly produced a death, as certified on the death certificate by a physician, medical examiner, or coroner. Death certificates list an immediate cause plus underlying conditions that led to it. If the cause is unknown, unexpected, or suspicious, the case is referred to a medical examiner or coroner and may involve an autopsy.

The profit from selling an asset for more than its cost basis. Inherited assets get a stepped-up basis: the basis resets to market value on the date of death, which can erase decades of taxable gain. This is why heirs often owe little or no capital gains tax when they sell inherited property soon after death.

An official government document that records the fact of a person's death, including the date, time, location, and cause of death. Death certificates are issued by the state vital records office. Multiple certified copies are typically needed to settle an estate (for banks, insurance companies, government agencies, and property transfers). Costs range from $10 to $30 per copy depending on the state.

A term for medical aid in dying (MAID) laws that allow terminally ill adults with a prognosis of six months or less to request a prescription for life-ending medication from their physician. As of 2026, eleven US states and Washington DC have medical aid in dying laws in effect: Oregon, Washington, Vermont, California, Colorado, Hawaii, New Jersey, Maine, New Mexico, Montana (via court ruling), and Delaware. Illinois and New York have enacted laws that take effect in 2026. Also called physician-assisted death or aid in dying.

The collection of a person's digital assets, including email accounts, social media profiles, cryptocurrency, online banking, digital photos, domain names, subscription services, and any other online accounts or digital property. Planning for a digital estate involves designating who can access these accounts after death and what should happen to them.

The online presence and digital assets a person leaves behind after death, including social media profiles, email, photos, videos, websites, and digital files. Managing digital legacy involves deciding which accounts to memorialize, close, or transfer, and who has legal authority to access them. The Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) governs fiduciary access in most US states.

A medical order instructing healthcare providers not to perform cardiopulmonary resuscitation (CPR) if a patient's heart stops or they stop breathing. A DNR order must be signed by a physician and is typically placed in the patient's medical chart. A DNR is different from an advance directive. It is a medical order, not a legal document, and must be accessible to emergency responders to be effective.

A legal document that grants another person (the agent or attorney-in-fact) authority to make financial and legal decisions on your behalf. "Durable" means the authority continues even if you become incapacitated. A durable power of attorney for healthcare (also called a healthcare proxy) specifically covers medical decisions. Both types of power of attorney terminate at death.

The legal term for a person who has died. Used throughout probate law and estate administration to refer to the deceased individual whose estate is being administered. "Decedent" is the preferred term in legal documents; "deceased" is the common usage.

A legal refusal to accept an inheritance or bequest. A qualified disclaimer (meeting IRS requirements under IRC § 2518) allows a beneficiary to refuse an inheritance within nine months of the transfer, causing the assets to pass as if the disclaiming beneficiary had predeceased the decedent. Often used for estate tax planning or when the beneficiary has creditor problems.

The total of all assets and liabilities owned by a person at the time of their death. An estate includes real property, bank accounts, investments, personal property, business interests, and debts. The estate is administered through probate (if no trust exists) and distributed to heirs and creditors according to the will or state intestacy laws.

A tax on the transfer of a deceased person's estate to their heirs. The federal estate tax applies to estates exceeding $13.99 million per individual in 2025 (this threshold is scheduled to drop significantly in 2026 when the Tax Cuts and Jobs Act provisions expire). Twelve states and Washington DC also impose their own estate taxes, with exemptions ranging from $1 million to $13.99 million.

The person named in a will to carry out the deceased's wishes, manage the estate through probate, pay debts and taxes, and distribute assets to beneficiaries. Also called a personal representative. The executor has a fiduciary duty to act in the best interests of the estate and its beneficiaries. If no executor is named or available, the probate court appoints an administrator.

A statutory right in most states that allows a surviving spouse to claim a minimum percentage of the deceased spouse's estate, regardless of what the will says. Designed to prevent disinheritance of a spouse. The percentage varies by state, typically ranging from one-third to one-half of the augmented estate. The surviving spouse must affirmatively elect to take the elective share within a specified time period.

A person or institution with a legal obligation to act in the best interests of another party. In estate planning, fiduciaries include executors, trustees, guardians, and agents under a power of attorney. A fiduciary duty is one of the highest legal standards of care and loyalty.

A federal regulation (16 CFR Part 453) enforced by the Federal Trade Commission (FTC) that protects consumers when purchasing funeral goods and services. The Funeral Rule requires funeral providers to give itemized price lists, prohibits requiring package purchases, and bans deceptive practices. Consumers have the right to choose only the specific items they want.

A statutory payment from a decedent's estate to the surviving spouse and/or minor children to support them during the estate administration process. Family allowances take priority over most creditor claims and are available in most states regardless of whether the deceased left a will. Amounts vary widely by state, from a few thousand dollars to over $50,000.

A licensed business that cares for the dead and manages arrangements: transport, refrigeration or embalming, death certificate filing, permits, and the funeral or cremation itself. Under the FTC Funeral Rule, funeral homes must give you itemized prices over the phone and in writing, and cannot require you to buy packages or a casket from them.

A method of burial that minimizes environmental impact by avoiding embalming chemicals, metal caskets, and concrete vaults. Green burials use biodegradable materials (shrouds, wicker or wood caskets) and allow the body to decompose naturally. Green burial is legal in 50 states and Washington DC, though specific regulations vary. Conservation burial grounds protect natural land in perpetuity.

The natural emotional, physical, cognitive, and behavioral response to loss, particularly the death of someone significant. Grief is not a linear process. The "five stages of grief" model (denial, anger, bargaining, depression, acceptance) is widely misunderstood as a sequential checklist. Research shows grief is non-linear, highly individual, and can last years. Complicated grief (also called prolonged grief disorder) is a recognized clinical condition.

A person legally appointed to care for a minor child or an incapacitated adult. In estate planning, naming a guardian for minor children in a will is one of the most important decisions parents can make. Without a named guardian, the court decides who raises your children. A guardian of the person cares for the individual; a guardian of the estate manages their finances.

A federal tax on transfers of wealth to beneficiaries who are two or more generations younger than the donor (e.g., grandchildren). The GST tax exemption mirrors the federal estate tax exemption ($13.61M in 2026). Designed to prevent wealthy families from avoiding estate taxes by skipping a generation. Dynasty trusts are commonly used to leverage the GST exemption.

A federal tax on transfers of money or property to another person during the giver's lifetime. The annual gift tax exclusion ($18,000 per recipient in 2024) allows tax-free gifts up to that amount per year per recipient. Gifts above the annual exclusion count against the lifetime estate and gift tax exemption. Gifts for tuition and medical expenses paid directly to the institution are excluded.

The person who creates a trust and transfers property into it. Also called the settlor or trustor. In a revocable living trust, the grantor typically serves as the initial trustee and beneficiary, keeping full control of the assets until death or incapacity, when a successor trustee takes over.

A person designated in an advance directive to make healthcare decisions on your behalf if you are unable to do so. Also called a healthcare agent, healthcare surrogate, or medical power of attorney. The healthcare proxy has authority to consent to or refuse medical treatment, choose providers, and make end-of-life decisions according to your known wishes.

A person legally entitled to inherit property from a deceased person. Heirs-at-law are those who would inherit under state intestacy laws if there is no will. Beneficiaries are those named in a will or trust. The terms are often used interchangeably but have distinct legal meanings.

A type of care focused on comfort and quality of life for people with a terminal illness who are expected to live six months or less if the disease runs its normal course. Hospice care prioritizes pain management and emotional support over curative treatment. Medicare covers hospice care under the Medicare Hospice Benefit. Hospice can be provided at home, in a hospice facility, nursing home, or hospital.

A will written entirely in the testator's own handwriting and signed by the testator, without witnesses. Recognized in about half of U.S. states. While valid in states that allow them, holographic wills are more prone to legal challenges than formally witnessed wills and may be rejected by probate courts if the handwriting is disputed.

A tax paid by the person who inherits assets, as opposed to an estate tax which is paid by the estate. Only six US states have an inheritance tax: Iowa (being phased out), Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Maryland is the only state with both an estate tax and an inheritance tax. Spouses are typically exempt from inheritance tax in all states that have it.

Dying without a valid will. When a person dies intestate, their assets are distributed according to the state's intestacy laws, which follow a fixed order of priority (typically spouse, then children, then parents, then siblings, etc.). Intestacy laws do not account for personal relationships, unmarried partners, or specific wishes. Approximately 67% of Americans die without a will.

An irrevocable trust designed to own a life insurance policy, keeping the death benefit out of the insured's taxable estate. The trust is the policy owner and beneficiary; the insured's estate is not the beneficiary. Commonly used in estate tax planning for high-net-worth individuals. The grantor cannot be the trustee of an ILIT.

The legal state of being unable to make or communicate your own decisions, as determined by physicians or a court. Incapacity is what activates most planning documents: a durable power of attorney, a healthcare proxy, or a successor trustee taking over a living trust. Without those documents, your family may need a court-ordered conservatorship to act for you.

A form of property ownership where two or more people own property together with equal shares and a right of survivorship. When one joint tenant dies, their share automatically passes to the surviving joint tenant(s) outside of probate. Joint tenancy is commonly used by married couples for real estate. It is different from tenancy in common, where each owner's share can be passed through their estate.

A person designated to manage a deceased person's social media account after death. Facebook and Instagram allow users to designate a legacy contact who can memorialize the account, respond to friend requests, and download a copy of shared memories. Apple's Digital Legacy feature similarly allows users to designate people who can access their iCloud data after death.

A court document issued by a probate court that grants an executor the legal authority to act on behalf of a deceased person's estate. Banks, financial institutions, and government agencies require letters testamentary before releasing assets or information. Also called letters of administration when issued to an administrator (when there is no will).

A legal arrangement where a person (the grantor) transfers assets into a trust during their lifetime, naming themselves as the initial trustee and beneficiary, with a successor trustee to take over upon death or incapacity. A living trust avoids probate, provides privacy (unlike a will, it is not a public document), and allows for uninterrupted management of assets if the grantor becomes incapacitated. Also called a revocable living trust.

A written document that specifies which medical treatments you want or do not want if you become unable to communicate. A living will typically addresses CPR, mechanical ventilation, artificial nutrition and hydration, and comfort care. It is one component of an advance directive. The term "living will" is sometimes used interchangeably with "advance directive," though they are technically distinct.

A practice in which a physician prescribes life-ending medication to a terminally ill, mentally competent adult who voluntarily requests it. The patient self-administers the medication. MAID is legal in eleven US states and Washington DC, with Illinois and New York laws taking effect in 2026. It is distinct from euthanasia (where a physician administers the medication) and from palliative sedation.

The process of honoring and preserving the memory of a deceased person. Memorialization can take many forms: funeral services, memorial services, obituaries, online memorial pages, social media memorialization, charitable donations in the deceased's name, or physical memorials. Social media platforms like Facebook and Instagram have formal memorialization processes for deceased users' accounts.

A federal program requiring states to seek reimbursement from a deceased Medicaid recipient's estate for long-term care costs paid by Medicaid. States may place liens on real property and make claims against the probate estate. Proper estate planning, including the use of irrevocable trusts and Medicaid asset protection strategies, can sometimes minimize estate recovery claims.

The unlimited federal estate and gift tax deduction for assets passing to a surviving spouse who is a US citizen. It means one spouse can leave everything to the other with zero estate tax due at the first death. The tax question is deferred, not eliminated: whatever remains is taxed at the survivor's death, which is where portability and trust planning come in.

A person's closest living relatives, typically in the order of spouse, adult children, parents, siblings, and then more distant relatives. Next of kin have legal authority to make decisions about a deceased person's body, funeral arrangements, and estate (in the absence of a will or designated agent). The specific order of priority varies by state law.

A form of human body disposition (also called human composting) in which the body is placed in a vessel with organic material and converted into nutrient-rich soil over 4–8 weeks. Currently legal in Washington, Colorado, Oregon, Vermont, California, New York, Nevada, Arizona, and Minnesota. The resulting soil can be used in gardens, forests, or conservation land.

A notice of a person's death, typically published in a newspaper or online, that includes biographical information, survivors, and details about memorial services. Obituaries are written by family members or funeral homes. They are not legal documents but serve as an important public record and tribute. Online obituary platforms have largely replaced print newspaper obituaries.

Specialized medical care focused on relieving pain, symptoms, and stress from serious illness, at any stage of illness and alongside curative treatment. Palliative care is broader than hospice care. It is not limited to end-of-life and does not require a terminal prognosis. It can be provided simultaneously with treatments aimed at curing or controlling the underlying disease.

A Latin term meaning "by the branch." A per stirpes distribution means that if a beneficiary dies before the person making the will or trust, that beneficiary's share passes to their descendants (children, grandchildren) rather than being redistributed among the surviving beneficiaries. The opposite is per capita, where the estate is divided equally among surviving beneficiaries.

Physician Orders for Life-Sustaining Treatment. A medical order (not just a directive) signed by both a patient and their physician that specifies the patient's wishes regarding CPR, mechanical ventilation, artificial nutrition, and hospitalization. Unlike an advance directive, a POLST is immediately actionable by emergency responders and healthcare providers without interpretation. Most effective for people with serious illness, frailty, or advanced age. Called MOLST, MOST, or POST in some states.

The court-supervised legal process of validating a will, paying debts and taxes, and distributing a deceased person's assets to heirs and beneficiaries. Probate is required when a person dies with assets in their name alone that exceed the state's small estate threshold. The process typically takes 6 to 18 months and involves court fees and attorney fees. Assets in a trust, jointly owned property, and accounts with named beneficiaries bypass probate.

The dollar value of an estate above which full probate is required. Below this threshold, states typically offer simplified procedures (small estate affidavits or summary administration). Thresholds vary widely by state, from $20,000 in some states to $200,000 in others. MORTL publishes the current probate threshold for 50 states and Washington DC and DC.

A federal estate tax provision allowing a surviving spouse to use the deceased spouse's unused estate tax exemption. The executor must file a federal estate tax return (Form 706) within nine months of death (extendable to 15 months) to elect portability, even if no estate tax is owed. Portability can effectively double the estate tax exemption for married couples.

A payable-on-death account. A bank or credit union account with a named beneficiary who receives the funds directly when the owner dies, skipping probate entirely. Setting one up is free: ask the bank for a POD (sometimes called Totten trust) designation form. The beneficiary has no access while you are alive, and the designation overrides anything your will says about the account.

Revised Uniform Fiduciary Access to Digital Assets Act. Model legislation adopted by 47 US states that governs a fiduciary's (executor, trustee, guardian, or agent) ability to access a deceased or incapacitated person's digital assets. Under RUFADAA, the user's own instructions (set through an online tool like Google's Inactive Account Manager) take priority over a will or court order.

A legal right that allows a surviving co-owner to automatically inherit the deceased co-owner's share of property without going through probate. Right of survivorship applies to joint tenancy and community property with right of survivorship. It does not apply to tenancy in common.

The portion of a deceased person's estate that remains after all specific bequests, debts, taxes, and administration expenses have been paid. The residuary clause in a will names a residuary beneficiary to receive whatever is left over. If there is no residuary clause, the remaining assets pass under intestacy laws.

Land and anything permanently attached to it: houses, buildings, mineral rights. Everything else you own (money, vehicles, jewelry, accounts) is personal property. The distinction matters at death because real property often requires probate or a transfer-on-death deed to change hands, and out-of-state real property can trigger a second, ancillary probate.

A simplified legal procedure that allows heirs to claim a deceased person's assets without going through full probate, when the estate's value is below the state's small estate threshold. The heir signs a sworn statement (affidavit) affirming their right to the assets. Requirements and thresholds vary by state.

A tax provision that resets the cost basis of inherited assets to their fair market value at the date of the original owner's death. This eliminates capital gains tax on appreciation that occurred during the deceased's lifetime. For example, if a parent bought stock for $10,000 that is worth $100,000 at death, the heir's cost basis is $100,000. Not $10,000.

A person who makes healthcare decisions on behalf of a patient who lacks decision-making capacity and has not designated a healthcare proxy. If no healthcare proxy is designated, most states have a default surrogate hierarchy: typically spouse, adult children, parents, siblings. The surrogate is expected to make decisions based on the patient's known wishes or, if unknown, their best interests.

A trust with provisions that prevent the beneficiary from assigning or pledging their interest in the trust to creditors. Designed to protect beneficiaries who may be financially irresponsible or who have creditor problems. The trustee controls distributions and creditors generally cannot reach trust assets before they are distributed to the beneficiary.

The person who creates and signs a will. To be valid, a testator must be of legal age (18 in most states) and of "sound mind" (testamentary capacity), meaning they understand the nature of making a will, the extent of their property, and who their natural heirs are.

A legal arrangement in which one person (the grantor or settlor) transfers assets to another person or institution (the trustee) to hold and manage for the benefit of a third party (the beneficiary). Trusts can be revocable (changeable during the grantor's lifetime) or irrevocable (generally cannot be changed). Trusts avoid probate, provide privacy, and can protect assets from creditors.

The person or institution responsible for managing a trust according to its terms and in the best interests of the beneficiaries. A trustee has a fiduciary duty to the beneficiaries. The grantor of a revocable living trust typically serves as their own trustee during their lifetime, with a successor trustee taking over upon death or incapacity.

A form of co-ownership in which two or more people own undivided interests in property, which may be unequal. Unlike joint tenancy, there is no right of survivorship. Each owner can pass their share to their heirs through a will or intestacy. Common in investment properties and inherited real estate among siblings or unrelated co-owners.

A beneficiary designation that allows assets to pass directly to named beneficiaries at death without going through probate. Available for investment accounts (TOD), bank accounts (POD. Payable on death), and in some states, real estate (TOD deed or beneficiary deed). TOD designations override the terms of a will and must be kept current as life circumstances change.

Model legislation developed by the Uniform Law Commission to standardize probate law across US states. Approximately 18 states have adopted the UPC in full or substantial part. The UPC simplifies probate procedures, expands the rights of surviving spouses, and modernizes rules for wills and trusts.

Improper pressure or coercion that overrides a person's free will in making a legal decision, such as signing a will or trust. A will or trust may be invalidated if a court finds it was the product of undue influence. Common in cases involving elderly or vulnerable individuals and caregivers or family members who stand to benefit. Isolation, dependency, and sudden changes to estate plans are common warning signs.

Official government records of major life events, including birth, death, marriage, and divorce. Death certificates are vital records issued by the state vital records office (or county health department in some states). Vital records are required to settle an estate, claim life insurance, access government benefits, and transfer property.

A legal document that specifies how a person's assets should be distributed after death, names an executor to manage the estate, and can designate a guardian for minor children. A will must be signed by the testator and witnessed by at least two people (requirements vary by state). A will goes through probate. Approximately 67% of Americans do not have a will.

A civil cause of action brought by the survivors or estate of a person who died as a result of another party's negligence or intentional act. Wrongful death claims are separate from any criminal proceedings and seek compensation for economic losses, loss of companionship, and sometimes punitive damages. Each state has its own wrongful death statute specifying who may bring the claim and what damages are recoverable.