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decedent |
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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. In the acts of descent and distribution in Pennsylvania, this word is frequently used for a deceased person, testate or intestate. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Canadian resident decedents are not eligible for this Treaty relief. However, the beneficiary can deduct the amount of taxes the decedents estate pays on the IRD. The IRS has revised Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, which deals with estates of decedents in 2003. |
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