decedent


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decedent

One who has died.The legal subject “decedent's estates” deals with all the law related to the collection,preservation, and disposition of property formerly belonging to a decedent.

References in periodicals archive ?
A majority of commentators have argued that, by definition, IRD exists only where the receipt of property is treated as if the decedent had lived and received it.
A surprising result is the relative similarity of overall rates of return on assets among the 1976, 1992, and 2007 decedent studies.
A personal representative of an estate of a decedent who dies on or after January 1, 2013, should be aware of the sunset provisions of the 2001 and 2010 tax acts.
Decedents received intravenous fluids (35 [73%]), ORS (27 [56%]), both (20 [42%]), or neither (3 [9%]).
The names, ages, relationship to the Decedent and residence address of the person entitled to receive the property of the Decedent as surviving spouse, heirs or devisees of Decedent's will are:
The extent to which the decedent and those operating the business, personally made, arranged for, performed or supervised repairs and maintenance to the property (whether or not performed by independent contractors).
The decedent developed Alzheimer's disease, and eventually a court appointed the children as coguardians.
If the decedent owned property in multiple states at his death, the personal representative may have claims made by multiple states regarding the decedent's state of domicile.
Property that is not acquired from the decedent is not carryover basis property and is not reported on Form 8939.
79015-01) a qualified revocable trust was defined as any trust--or part of a trust--that the decedent was treated as owning under Sec.
Generally, subject to certain statutory permitted basis adjustments by the executor, the modified carryover basis regime will provide the estate or beneficiary receiving property from a decedent with a basis equal to the lesser of the decedent's basis or the property's FMV as of the date of death (Sec.
The subject punched the decedent, who fell to the ground and experienced what appeared to be a seizure.