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 ?
1014(a), the basis of property in the hands of a person acquiring it from a decedent or to whom it passed from a decedent is the property's fair market value (FMV) at the date of the decedent's death.
The item of income would have been taxable to the decedent if the decedent had survived to receive the income;
A total of 36,352 Forms 706 were filed between 2007 and 2009 for decedents who died in 2007 with estates at or above the $2 million filing threshold in effect for that year of death.
For estates of decedents who died prior to January 1, 2005, a personal representative is required to file form F-706 with the department if the personal representative was required to file IRS form 706 or 706-NA with the IRS.
Twenty-three (48%) health facility decedents and 9 (23%) community decedents had used oral rehydration solution (ORS) at home before seeking care (Table 1).
More than forty-five (45) days have elapsed since the death of the Decedent.
Scitovsky (1989), presenting expenditure data on 261 decedents who had been treated at the Palo Alto Medical Clinic, found that nursing home expenses constituted a substantial part of medical care costs in the last year of life, particularly for the very old and for those who were functionally impaired.
Executors can elect to have the provisions of section 1022 apply by filing Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, on or before Nov.
The Tax Act phased down the credit for state death taxes in IRC [section] 2011 for decedents who died during calendar years 2001 through 2004.
Because the GST provisions continue to apply to decedents in 2010, Notice 2011-66 provides that an executor who elects out of the estate tax may allocate the decedent's available GST exemption by attaching Schedule R of Form f^939 to the form.
The estate tax deduction for family-owned business interests will be repealed for estates of decedents dying after 2003.