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 decedent's gross estate will also include the proceeds of any policy payable to his executor or for the benefit of the decedent's estate-whether or not the decedent had retained any incidents of ownership in the policy at death.
the estate of the decedent, if the right to receive the income is acquired by the decedent's estate from the decedent;
2036 requires the value of property that a decedent transfers to be included in the gross estate if the decedent retains for life a right to income from the property or can designate that right.
5th DCA 1990), a widow sued the business partner of the decedent to set aside inter vivos transfers based on the decedent's purported attempt to diminish her elective share.
Komis testified that all of the photographs of decedent showed her feet and head pointing at a southeast angle on the roadway.
1022 applied only to decedents dying in calendar year 2010, basis determined under that section is relevant until all property with basis determined under those rules has been sold or otherwise disposed of.
In addition, the court found that Jackson National's previous grant of a grace period to the Decedent did not mean that it had forfeited its right to cancel the life insurance policy for non-payment of future premiums.
The overall return on assets, here calculated using AGI less wages in the numerator for consistency across the four studies, was significantly lower in the 1972 decedent study than in the other three studies, an expected result because the 1972 study was based on a very small sample of observations chosen for the condition that the decedent's estate was composed primarily of small business assets.
Median time from illness onset to death was 20 hours (range 3 hours-7 days) for health facility decedents and 12 hours (range 2 hours-8 days) for community decedents.
An itemized description and separate valuation of each item of property of the Decedent including homestead, if any; and the names and addresses of persons having possession thereof, is as follows:
The two basis increase rules do not apply to: 1) any property acquired by the decedent by gift or inter vivos transfer for less than adequate and full consideration within three years of the decedent's death, unless such property was gifted, or so transferred, by the decedent's spouse; 2) any property that constitutes a right to receive an item of income in respect of a decedent under IRC section 691; or 3) the stock or securities of certain foreign entities.
Sanborn spent approximately 90 minutes with the decedent and the decedent's husband in order to obtain a full and complete history so that Dr.