Death &
Estate Glossary.

A document used to record healthcare wishes for a time when you can't make or communicate a decision, name a healthcare decision-maker, or both. The recognized document types, form authority, and signing requirements vary by state. Start with an official state source and use the current form or sample it provides or identifies. Also called an advance healthcare directive in some jurisdictions.

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 that can help determine cause and manner of death or answer other medical questions. A medical examiner or coroner system may order an autopsy under local law, and the examination is generally performed by a physician, often a forensic pathologist. A family may be able to request a private autopsy at its own expense, subject to availability and applicable rules.

A donation of all or part of a human body after death for transplantation, therapy, research, or education. State anatomical-gift law governs who may make, amend, or revoke a gift and how it’s documented. Driver-license and donor-registry enrollment are common methods. Families and clinicians should follow the current registry, document, and state rules rather than assume who can change a recorded choice.

A court proceeding that may be needed outside the deceased person's primary state when property, commonly real property, is governed by another state's law. Whether a separate proceeding is required depends on title, transfer-on-death or survivorship rights, trust ownership, the local procedure, and the orders issued in the primary estate case.

A body-disposition process that uses water, heat, pressure, and an alkaline solution, leaving bone material that’s processed and returned similarly to cremated remains. It’s also called aquamation or resomation. Legal authorization, facility licensing, wastewater handling, and availability vary by state and locality.

A life insurance rider that lets a policyholder who is terminally ill collect part of the death benefit while still alive, usually after a physician certifies a limited life expectancy. Money taken early reduces what the beneficiary receives at death. Terms, caps, and any fees are set by the policy, so read the rider itself.

A sworn statement of a deceased person's family history, signed by people who knew them, used in some states to establish who inherits without a full probate. It's most common for transferring real estate title when someone died without a will. Whether title companies and courts accept one, and what it must contain, depends on state law.

Grief that starts before a death, common in families facing a terminal diagnosis or a long decline like dementia. It can include mourning losses that have already happened: the person's independence, shared plans, the relationship as it was. It's a normal response, and it doesn't reduce or replace the grief that comes after the death.

A person or entity, such as a charity or trust, named to receive property under a will, trust, insurance policy, retirement plan, or account agreement. A valid beneficiary designation commonly controls the listed asset instead of a conflicting will, subject to the contract, governing law, and facts such as divorce or the beneficiary dying first.

Time away from work following a death. Federal wage-and-hour law doesn’t require paid funeral or bereavement leave, but a state or local law, collective-bargaining agreement, employment contract, or employer policy may provide protected or paid time. Check the rules and policy that currently apply to the job and location.

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.

Death determined by neurological criteria: the irreversible loss of all brain function, including the brainstem. Under the legal standard used throughout the United States, brain death is death, not a coma and not a vegetative state; a person who meets the criteria has died even if machines keep the heart and lungs working. Hospitals follow accepted medical standards to make the determination.

A concrete, metal, or plastic container placed in the grave around the casket. No state law requires one, and the Funeral Rule requires funeral providers to say so in writing where that's true, but many cemeteries require a vault or a simpler grave liner to keep the ground from settling. The cemetery sets that policy, so ask the cemetery, not just the funeral home.

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.

A disposition process that uses heat and flame to reduce a body to bone fragments, which are then processed and commonly called cremated remains or ashes. Authorization, required permits, waiting periods, identification, and handling of the remains are governed by current state and local rules.

The bone fragments remaining after cremation, commonly called "ashes." Cremains aren’t 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 split-interest trust that pays one or more noncharitable beneficiaries for a term and then transfers the remainder to charity. A qualifying CRT may create a charitable deduction and can sell contributed appreciated property without immediate tax at the trust level, but taxable gain can be carried out through later beneficiary distributions. Structure, valuation, payout, and filing rules are technical and require qualified tax and legal advice.

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 taxable gain generally measured from an asset's adjusted basis to the amount realized on sale. Many inherited capital assets receive a basis tied to fair market value at death or an authorized alternate valuation date, but exceptions apply to retirement accounts, income in respect of a decedent, some jointly owned property, and other assets. Later appreciation can still be taxable.

The container a body is buried or viewed in. Under the Funeral Rule you can buy a casket anywhere, including online or from a warehouse store, and a funeral home must use it without charging a handling fee. Caskets are usually the single most expensive funeral purchase, and price has no effect on preservation.

A structure with small compartments, called niches, that hold urns of cremated remains. Columbaria are found at cemeteries, churches, and some veterans cemeteries. A niche is usually cheaper than a burial plot, and placing an urn in one is called inurnment.

Care whose only goal is comfort: managing pain, breathlessness, anxiety, and other symptoms rather than treating the underlying disease. It's the focus of hospice and of the final phase of many hospital stays. Choosing comfort care is not stopping care; the care continues, aimed entirely at how the person feels.

The brief final ceremony at the grave, crypt, or crematory, held at the moment of burial or cremation. It can follow a full funeral or stand alone, and it's often limited to close family. Sometimes called a graveside service when it happens at the grave.

A county or district official responsible for investigating certain deaths: sudden, unexpected, violent, or unattended ones. In many places the coroner is elected and isn't required to be a physician; the office hires forensic pathologists for autopsies. Whether a jurisdiction uses a coroner or a medical examiner depends on state and county law.

An official government record of a person's death, including information required by the issuing jurisdiction. The funeral provider or other authorized person usually files it with the state or local vital-records office. Banks, insurers, courts, agencies, and property offices set their own proof requirements, so ask whether each one needs a certified copy before ordering extras. Fees and eligibility vary by jurisdiction.

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 August 2026, twelve 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 (by court ruling rather than statute), Delaware, and New York, whose law took effect August 5, 2026. Illinois has enacted a law that takes effect September 12, 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 directing clinicians not to attempt cardiopulmonary resuscitation if breathing or heartbeat stops. Who may authorize or sign the order, the form used, and whether a hospital order works outside that setting vary by state and care system. A DNR is different from an advance directive and must be available in the form recognized by the people expected to follow it.

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 money a life insurance policy, annuity, or pension plan pays when the insured person dies. Life insurance death benefits generally pass to the named beneficiary outside probate and free of federal income tax. The beneficiary designation on file controls who gets paid, so keeping it current matters more than what the will says.

A non-medical companion who supports a dying person and their family before, during, and after a death: sitting vigil, helping plan, explaining what's normal, and staying present in the hours the medical team isn't there for. Also called an end-of-life doula. No state licenses death doulas and no official registry exists, so families choose by referral, training, and fit.

The wet, rattling sound of breathing in the last hours of life, caused by air moving through saliva the person can no longer swallow or cough away. It usually sounds worse than it is; the evidence indicates it isn't painful or distressing to the dying person. Repositioning can help, and the care team can reduce the secretions.

The person you name to handle your online accounts, files, photos, and digital money after you die. Most states' laws (RUFADAA) let a fiduciary access digital assets only if you granted permission in your will, a directive, or a platform's own tool, so naming someone works best when paired with those. Keep an inventory of accounts where your executor can find it.

Burial shortly after death with no embalming, no viewing, and no funeral beforehand. It's one of the least expensive dispositions a funeral home offers, and a memorial service can still be held later, anywhere. The Funeral Rule requires providers to quote its price by itemized list.

Cremation shortly after death with no embalming, no viewing, and no funeral beforehand. It's usually the least expensive disposition on any funeral home's price list, and a memorial can still be held later with or without the ashes present. Prices for the same direct cremation vary widely between providers in the same city, so compare at least three.

Grief that other people don't recognize or support because the loss doesn't fit their idea of who is entitled to mourn: an ex-spouse, an affair partner, a coworker, a pet, a pregnancy loss, an estranged parent. The grief is real regardless of whether anyone sends flowers. Naming it helps, and grief support doesn't require an approved relationship to the person who died.

The property, rights, and obligations associated with a person at death. Real estate, accounts, investments, personal property, business interests, and debts may be relevant. Some assets are administered through probate, while others may transfer under a trust, beneficiary designation, survivorship right, or other arrangement. State law and the controlling documents determine the process.

A tax imposed on a taxable estate. The federal basic exclusion amount is $15,000,000 per individual for deaths in 2026, subject to federal calculation, deductions, prior taxable gifts, and elections. Twelve states and Washington, DC impose separate estate taxes, and five states impose an inheritance tax on certain transfers to beneficiaries. State exemptions, rates, and filing rules differ.

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.

Chemical preservation of a body, mainly to slow decomposition for a viewing. No state routinely requires embalming, and the Funeral Rule requires funeral homes to say so in writing and to get permission before charging for it. Refrigeration is the usual alternative. A funeral home may set its own policy requiring embalming for a public viewing, but that's the business's rule, not the law.

What happens when someone dies with no will and no findable heirs: the property passes to the state. Every state's intestacy law searches for relatives first, and escheat is the last resort, not a common outcome. Unclaimed accounts can also escheat to the state's unclaimed property office years after a death, where heirs can still claim them.

The speech at a funeral or memorial about the person who died. There's no required form: one speaker or several, three minutes or fifteen, funny or plain. The only real job is to say true, specific things about the person. Writing it down beats improvising; grief makes even practiced speakers lose the thread.

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 business licensed under state law to provide some combination of transport, care of the body, arrangement services, permits, ceremonies, burial coordination, and cremation. The Federal Trade Commission's Funeral Rule requires covered providers to answer price questions by phone, provide a written General Price List when an in-person arrangements discussion begins, and allow item selection subject to the permitted basic services fee and documented legal or cemetery requirements.

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 isn’t 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 appointed by a court to care for a minor child or an adult who meets the state standard for guardianship. A parent can nominate a guardian in a will, but the court makes the appointment under current law and the facts of the case. A guardian of the person handles personal care, while a guardian of the estate or conservator may manage property, depending on state terminology.

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 ($15 million in 2026). Designed to prevent wealthy families from avoiding estate taxes by skipping a generation. Dynasty trusts are commonly used to make full use of 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 ($19,000 per recipient in 2026) 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.

A person who creates or contributes property to a trust, also called a settlor or trustor in some documents. In a revocable living trust, the grantor may also serve as trustee and beneficiary. Control, amendment rights, tax treatment, and the point when a successor trustee may act depend on the trust terms and governing law.

The itemized price list the Funeral Rule requires every funeral home to hand you when you ask in person about arrangements, and to quote from over the phone. It must show the price of each good and service separately so you can decline what you don't want. A funeral home that won't produce its GPL is breaking federal law. Always get the GPL before agreeing to anything.

A person designated in an advance directive to make healthcare decisions on your behalf if you’re 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's 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 handwritten will that may be recognized without the ordinary witness formalities in some jurisdictions. The required handwriting, signature, date, testamentary language, and other conditions vary by state. Some states don’t recognize holographic wills, and a dispute about handwriting, capacity, intent, or compliance may require court review.

State-law protection for a family home after a death, which can shield some or all of its value from the deceased person's creditors and, in some states, guarantee the surviving spouse or minor children the right to occupy it. The amount and rules vary widely by state; a few protect the full value, most protect a capped amount.

A tax imposed on certain transfers to beneficiaries, rather than on the taxable estate as a whole. Five states currently impose an inheritance tax: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Maryland also imposes an estate tax. Exemptions and rates depend on state law and the beneficiary's legal relationship to the person who died. Iowa's inheritance tax doesn’t apply to deaths on or after January 1, 2025.

Dying without a valid will. When a person dies intestate, probate assets are distributed under the state's intestacy laws, which use a statutory order based on legal family relationships. The order varies by state and doesn’t follow undocumented personal wishes. In Caring.com's 2025 survey, 76% of surveyed U.S. adults didn’t report having a will. That survey finding doesn’t measure how many people die without one.

An irrevocable trust designed to own or receive a life insurance policy and administer proceeds under its terms. Estate, gift, generation-skipping, ownership, transfer, trustee, notice, and premium-funding rules can affect the intended tax result. The insured, grantor, trustee, and beneficiary roles must be structured for the specific plan with qualified legal and tax advice.

A legal or clinical inability to make or communicate a particular decision under the standard that applies. Who determines incapacity and what evidence is required depend on the document, decision, and state law. Some powers of attorney are effective immediately, while others and some trust-successor provisions use a defined incapacity trigger. Court appointment may be required when no valid authority covers the needed action.

Google's built-in tool for deciding what happens to your Google account when you stop using it. You pick a waiting period, the people who get notified, what data they can download, and whether the account then deletes itself. Setting it up takes a few minutes and spares your family Google's court-order process for accessing a deceased person's account.

An estate whose debts exceed its assets. State law sets the order creditors get paid, and family members generally don't inherit the shortfall: relatives aren't personally liable for a deceased person's debts just for being related, with narrow exceptions like co-signed loans, joint accounts, and some community-property and filial-support situations. Debts the estate can't pay generally die with it.

The placement of a body or cremated remains in their final resting place: a grave, mausoleum crypt, or columbarium niche. For cremated remains the specific word is inurnment. The interment right you buy from a cemetery is the right to be placed in a specific space, not ownership of the land itself.

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’s different from tenancy in common, where each owner's share can be passed through their estate.

A person designated through an online service to take limited actions after an account holder dies. Available actions and access vary by platform and can change. For example, Facebook offers a legacy-contact setting and Apple offers Digital Legacy access contacts. A platform designation doesn’t automatically grant access to every account or override applicable law.

A court-issued document showing that an executor has authority to act for a probate estate. An institution may request current letters before releasing estate-controlled assets or information, but the proof needed depends on the asset, state procedure, and institution. A court may issue letters of administration to an administrator when no executor is appointed.

A trust created during life. In a common revocable living trust, the person creating it may serve as trustee and beneficiary and name a successor trustee. Property properly transferred to the trust can often be managed under the trust during incapacity and after death without probate administration for that property. Results depend on funding, the trust terms, state law, and the assets involved.

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

An enhanced life estate deed, recognized in a small number of states, that transfers real estate at death while the owner keeps full control during life: they can sell, mortgage, or revoke without the beneficiary's consent. Where available it moves the home outside probate. Most states use transfer-on-death deeds for the same job, so check which instrument your state actually recognizes.

The court document that gives an administrator legal authority over an estate when there's no will, or no executor able to serve. It's the no-will counterpart of letters testamentary: banks, brokerages, and buyers rely on it as proof the administrator can act. Courts issue it after appointment, and certified copies are what institutions usually want to see.

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 twelve US states and Washington DC. New York's law took effect August 5, 2026, and the Illinois law takes effect September 12, 2026. It's 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.

The state process for seeking recovery of certain Medicaid costs after a recipient dies, within federal requirements and state rules. The services, age, estate definition, liens, deferrals, hardship waivers, surviving-family protections, and claim procedure vary. Transfers or trust planning can create eligibility, tax, penalty, and recovery consequences, so use current state guidance and qualified advice before moving property.

A federal estate and gift tax deduction that may apply to qualifying transfers to a spouse. Citizenship, ownership, terminable-interest, trust, filing, and qualified domestic trust rules can affect the result. The deduction can defer federal estate tax on qualifying property rather than eliminate every later tax consequence.

A physician, usually a forensic pathologist, appointed to investigate deaths that are sudden, violent, unexplained, or unattended. Medical examiner systems replace elected coroners in many states and large counties. The office determines cause and manner of death, performs autopsies, and can hold a body until its investigation allows release.

A social media account preserved after the owner's death. Facebook and Instagram add "Remembering" to the profile, freeze logins, and stop the account from appearing in birthday reminders and suggestions. A memorialized account can only be managed by a legacy contact the person chose while alive; without one, the family's only options are leaving it as is or requesting removal with a death certificate.

A term for a person's closest relatives under the rule being applied. The priority order and authority differ by state and by decision, including healthcare, body disposition, funeral arrangements, inheritance, and estate administration. Being next of kin doesn’t by itself create authority over every matter, and court appointment may be required to act for an estate.

A regulated form of body disposition, also called human composting, that uses a controlled vessel and organic material to transform human remains into soil-like material. Authorization, facility licensing, process requirements, timing, transport, and permitted uses or disposition of the resulting material vary by state and continue to change.

The published or mailed notice that tells a deceased person's creditors the estate is open and starts the clock on their right to file claims. Publication requirements, mailing rules for known creditors, and claim deadlines all come from state law, and a claim filed after the deadline is usually barred. It's one reason estates stay open for months even when the family agrees on everything.

A notice or tribute about a person's death, typically published by a family, funeral provider, newspaper, or memorial website. It may include biographical information, survivors, and service details. An obituary isn’t a government vital record or legal document, and publishing one is generally optional.

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 isn’t limited to end-of-life and doesn’t 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.

A portable medical-order framework for people with serious illness or frailty, often called POLST, MOLST, MOST, or POST. It records current treatment orders after a conversation with the patient or authorized decision-maker. The form, eligible signer, clinician authorization, settings where it’s recognized, and emergency-response rules vary by jurisdiction and program. It complements rather than replaces an advance directive.

A court-supervised process for administering assets left in a deceased person's name, determining authority, resolving valid claims and taxes, and making distributions under a will or intestacy law. Whether probate is required, which procedure applies, how long it takes, and what it costs depend on state law, asset type and value, ownership, beneficiary designations, disputes, and local court requirements. Some estates qualify for an affidavit or simplified court process.

A value limit used by a state for a particular affidavit, collection, summary-administration, or other simplified estate procedure. It isn't always one universal cutoff for probate. A state may use different limits for personal property, real property, a primary residence, vehicles, or a surviving spouse, and some states have no general dollar threshold. MORTL publishes the current rules for all 50 states and Washington, DC.

A federal estate-tax election that can allow a surviving spouse to use a deceased spouse's unused exclusion amount. The estate generally makes the election on a complete and timely Form 706 even when no estate tax is otherwise due. Filing deadlines, extensions, and limited late-election relief depend on current IRS rules, so the personal representative should confirm the applicable deadline promptly.

A payable-on-death account with a beneficiary designation accepted by the financial institution. A valid designation commonly allows the balance to be claimed outside probate after the owner's death and commonly controls instead of a conflicting will. Fees, forms, owner control during life, beneficiary rights, creditor claims, taxes, and the effect of divorce or a beneficiary dying first depend on the account terms and applicable law.

A person who carries or escorts the casket at a funeral. Six is traditional but not required, and honorary pallbearers can walk alongside without carrying. Being asked is a statement about what you meant to the person, which is why the choice deserves a real conversation rather than a default to the six nearest men.

A will that sends whatever you still own at death into your living trust, catching assets you never retitled. It's a backstop, not a shortcut: property passing through a pour-over will still goes through probate before it reaches the trust. The fewer assets left outside the trust, the less the pour-over will has to do.

A contract to buy funeral goods and services before death, usually funded through a trust or an insurance policy. State law governs how the money is protected, what happens if the funeral home closes or you move, and what's refundable. Read the cancellation and portability terms before signing, and tell your family the contract exists; a prepaid funeral nobody knows about buys nothing.

A child, and in some states a spouse, left out of a will, usually because the will predates them. State statutes often give a pretermitted child the share they'd have received without a will, unless the will shows the omission was intentional. It's the legal reason to update your will after every birth, adoption, and marriage.

An insurance policy, also called a fiduciary bond, that a court may require an executor or administrator to buy with estate funds. It protects beneficiaries and creditors if the fiduciary mishandles the money. Most wills waive the bond for the executor the testator chose; courts more often require one for administrators of intestate estates.

The formal determination that a person has died, recording the official date and time. Who may pronounce varies by state and setting: physicians everywhere, and in many states registered nurses in hospice or nursing facilities, or paramedics in the field under protocol. For an expected home death on hospice, the hospice nurse usually handles it; without hospice, call 911 and expect more process.

A diagnosis added to the DSM-5-TR in 2022 for grief that stays intense and disabling: a year or more after the death for adults, six months for children, with daily longing or preoccupation that impairs functioning. It affects a minority of bereaved people and responds to targeted therapy. The diagnosis doesn't mean someone grieved wrong; it means the grief itself needs treatment.

Revised Uniform Fiduciary Access to Digital Assets Act. Model legislation, adopted in most 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. Adoption isn't universal and the enacted text varies, so check your own state's version.

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 doesn’t 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's no residuary clause, the remaining assets pass under intestacy laws.

Land and interests or improvements treated as part of the land under applicable law, such as a house, building, or mineral interest. Transfer after death depends on the deed, trust, survivorship rights, beneficiary instrument where allowed, probate procedure, and state law. Real property in another state may require an ancillary proceeding or another local transfer process.

Short-term care for a dying or seriously ill person so their family caregiver can rest. Under the Medicare hospice benefit, respite care covers up to five consecutive inpatient days per stay, and it can be used more than once. Caregivers who never step away burn out before the death, not after; respite exists because the system knows it.

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 federal tax rule under which the basis of many inherited capital assets is generally tied to fair market value at death or an authorized alternate valuation date. Later appreciation can still be taxable, and different rules apply to retirement accounts, income in respect of a decedent, some jointly owned property, and other assets. Confirm the basis before selling inherited property.

A person who makes healthcare decisions on behalf of a patient who lacks decision-making capacity and hasn’t 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 containing terms that restrict a beneficiary from transferring an interest before distribution. State law determines the clause's effect and exceptions, including possible claims involving support, government obligations, self-settled trusts, fraudulent transfers, or distributions already received. It isn't a universal shield from creditors.

A notarized statement signed by the testator and witnesses, usually attached to the will, swearing the will was properly executed. Most states accept it in place of tracking down witnesses to testify when the will is probated, which can save the family weeks. It's a page of paperwork at signing that buys a faster probate later.

When people who would inherit from each other die at or near the same time, often in one accident. To keep property from passing through two estates back to back, many states require a beneficiary to survive the deceased by 120 hours to inherit, unless the will sets its own survival period. Wills and beneficiary forms can, and often should, say what happens in this case.

The rule, by statute in most states, that a person who unlawfully and intentionally kills someone can't inherit from them, collect their life insurance, or take their share of joint property. The inheritance passes as if the killer had died first. Standards of proof and edge cases, like assisted deaths and killings ruled self-defense, vary by state.

A one-time $255 payment from Social Security after a covered worker's death, payable to a surviving spouse who lived with the person, an eligible separated spouse, or an eligible child. The amount was capped in 1954 and has never been raised. Apply through the Social Security Administration within two years; it isn't paid automatically in every case.

A power of attorney that takes effect only when a trigger happens, usually a doctor certifying incapacity, instead of the moment it's signed. The appeal is control; the cost is delay, because banks want proof the trigger occurred before honoring it. Many estate attorneys recommend an immediately effective durable power of attorney with a trusted agent instead.

Monthly Social Security payments to eligible survivors of a covered worker: widows and widowers starting as early as 60 (50 if disabled, any age if caring for the worker's young or disabled child), unmarried children under 18 or 19 if still in secondary school, disabled adult children, and sometimes dependent parents. Amounts depend on the worker's earnings record. Apply by phone or at a Social Security office; this one can't be done online.

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 a trustee holds and manages property under written terms for one or more beneficiaries. Trusts can be revocable or irrevocable and can serve different planning, management, privacy, tax, or beneficiary needs. A trust doesn’t produce every claimed benefit automatically. The result depends on the trust type, state law, its terms, and whether the relevant property was properly transferred to it.

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's 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 arrangement that may transfer an eligible account, security, vehicle, or real property at death under the controlling document and state law. A valid designation commonly controls that asset instead of a conflicting will. Availability, execution, revocation, beneficiary survival, creditor, tax, and estate-administration rules vary by asset and jurisdiction.

Restlessness, agitation, or confusion in the days or hours before death: picking at bedding, trying to get up, calling for people, distress without a clear cause. Also called terminal restlessness or terminal delirium. It has treatable contributors, like pain, a full bladder, or medication effects, so tell the hospice or care team right away rather than assuming nothing can be done.

Model legislation developed by the Uniform Law Commission to standardize probate law across US states. A minority of states have adopted the UPC in full or substantial part, and many others have taken pieces of it, so the code is a baseline for comparison rather than the law anywhere by itself. 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. Courts may examine cases involving older adults or other people who depend heavily on a caregiver or family member who stands to benefit. Isolation, dependency, and sudden changes to estate plans can be warning signs.

Money that lost track of its owner: dormant bank accounts, uncashed checks, forgotten insurance payouts, utility deposits, safe-deposit contents. After a state-set dormancy period it transfers to the state's unclaimed property office, where it waits indefinitely for the owner or their heirs. Searching is free through each state's official unclaimed property site; heirs claim with a death certificate and proof of the relationship. Search every state the person ever lived in.

A container for cremated remains. Nothing requires buying one from the funeral home or crematory: the Funeral Rule's no-handling-fee protection applies, and the crematory returns remains in a basic container that works fine until you decide. An adult's remains need roughly 200 cubic inches, a figure printed in most urn listings.

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 scheduled time to see the body before the funeral or disposition, also called a visitation when the emphasis is on greeting the family, casket open or closed. Embalming isn't legally required for a viewing, though some funeral homes require it by policy for public ones. A private family viewing, even a brief one, is possible with almost every disposition, including direct cremation; ask, because it's often not offered unprompted.

A legal document that directs how probate assets should be distributed after death, names a personal representative, and can nominate a guardian for minor children. Signing and witness requirements vary by state. A will is submitted to probate when court administration is required. In Caring.com's 2025 survey, 24% of surveyed U.S. adults reported having 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.

A gathering to keep company with the dead and each other, historically an overnight watch over the body at home, now often used interchangeably with visitation. In Irish, Catholic, and many other traditions the wake is where the stories, food, and laughter live, alongside the grief. Home wakes remain legal in most states, with or without a funeral director's involvement, subject to state timing and permit rules.