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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.


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


(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 ?
First, the executor or administrator, legal heirs, transferees or beneficiaries should file an Estate Tax Amnesty Return (Etar or BIR Form 2118-EA) with the Revenue District Office having jurisdiction over the last residence of the decedent. In case of a nonresident decedent with no executor or administrator in the Philippines, the return shall be filed with RDO 39-South Quezon City.
First, because of the nature of the data that were available, and consistent with previous research methods, this report compared decedents' usual lifetime occupation as recorded on the death certificate with occupations of the employed population to calculate suicide rates.
2036 applied to include assets transferred to an FLP before death in the decedent's gross estate because the bona fide sale exclusion was not met.
If the decedent's adjusted basis in the property is less than the property's FMV on the decedent's date of death, the executor is allowed to allocate additional basis (basis increase) to certain assets that both are owned by the decedent at death and are acquired from the decedent.
The 36,352 estate tax decedents owned more than $225.5 billion in total gross estate at the time of death in 2007.
Of 48 health facility decedents, 38 (79%) were treated in hospital and 10 (21%) at a health center or dispensary.
The value, less encumbrances, of all property owned by the Decedent at the lime of death, excluding the homestead of and statutory allowances for the benefit of the widow or minor children, if any, of the Decedent, does not exceed $100,000.00.
Not only are these rules complicated; they effectively convert the previously imposed estate tax and GST to the decedent's estate into a potential future income tax to the decedent's beneficiaries or heirs.
Factors that will affect those evaluations are the decedent's life expectancy, income potential, potential asset accumulation, and services to the beneficiary.
If the item of IRD is payable to someone other than the decedent's estate, the taxpayer acceding to it must have acquired the property right solely because of the decedent's death.
The first date is January 1, 2005, and the estates of the decedents who died prior to January 1, 2005.