decedent


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Decedent

An individual who has died. The term literally means "one who is dying," but it is commonly used in the law to denote one who has died, particularly someone who has recently passed away.

A decedent's estate is the real and Personal Property that an individual owns upon his or her death.

decedent

n. the person who has died, sometimes referred to as the "deceased."

decedent

noun dead man, dead person, deceased, deceased person, demised, departed, he who has passed away, intestate individual, she who has expired, testator
Associated concepts: decedent's estate, obligation of the decedent, transaction with decedent
See also: dead

decedent

(US) a deceased person.

DECEDENT. In the acts of descent and distribution in Pennsylvania, this word is frequently used for a deceased person, testate or intestate.

References in periodicals archive ?
The IRS issued proposed regulations that would apply to decedents who died in 2010 and whose executors elected under Sec.
Beneficiaries of a cash-basis decedent must claim all IRD when actually received unless the income was constructively received on the decedent's date of death.
Married decedents had a higher median return on assets than single decedents in each age and size of estate class, which is expected, because our income measures include the income of both the decedent and a spouse, while wealth is observed for the decedent only.
A personal representative should file form DR-312 for an estate of a decedent who is not required to file IRS form 706 or 706-NA.
Twenty-three (48%) health facility decedents and 9 (23%) community decedents had used oral rehydration solution (ORS) at home before seeking care (Table 1).
There are no unpaid claims or demands against the Decedent or the Decedents estate, and the Department of Human Services furnished no federal or state benefits lo the Decedent (or, if such benefits have been furnished, the Department of Human Services has been reimbursed in accordance with slate and federal laws and regulations).
Whether an office was maintained for purposes of conducting business by the decedent, or the partnership, LLC or corporation and whether regular business hours were maintained by those operating the business.
The Tax Court then cited the following reasons indicating that the transfers were not bona fide sales: (1) The FLP failed to follow even the most basic partnership formalities--no bank account for the first two years, only one partnership meeting, direct payment of decedent's personal expenses, disproportionate distributions, and the decedent's financial dependence on FLP distributions; and (2) the decedent was on both sides of the transaction, and there was no arm's-length bargaining.
In early August, the IRS issued guidance on the time and manner for making the election not to have estate tax apply to estates of decedents who died in 2010 (Notice 2011-66).
This affidavit should be filed in the county in which the decedent owned real estate.
Property the decedent transferred during his or her lifetime to a qualified revocable trust (whether or not the trust makes a Sec.
Under Massachusetts law the decedent was prohibited from assigning the lottery payments.