decedent


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decedent

/de·ce·dent/ (dĕ-se´dent) a person who has recently died.

decedent

A dead person
References in periodicals archive ?
Almost any meaningful ownership attribute in the policy held by the decedent will cause the entire proceeds to be includable in the gross estate.
691(a-b) provides a general guideline that IRD includes "those amounts to which a decedent was entitled as gross income but which were not properly includable in computing taxable income for the taxable year ending with the date of his death.
2036(a)(2), or that the value of the limited partnership interest that the decedent received was includible in her gross estate because her son did not have authority to transfer that interest to the CLAT.
The Fourth District, in Parker, made the threshold determination that since the property was transferred by the decedent during his lifetime and was not in the decedent's name at the moment of death, the property was not the "decedent's property" under [section]733.
After an investigation, it was established, by DNA evidence, that the decedent was run over by bus 8865 operated by defendant New York City Transit Authority.
The IRS issued proposed regulations that would apply to decedents who died in 2010 and whose executors elected under Sec.
Wactor told Jackson National that she did not know that the Decedent would be able to contact Jackson National.
They found that, in looking at the substance of the transaction, the gift tax liability belonged to the decedent, and that her children satisfied this tax liability by paying the gift taxes.
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.
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).
In community property states, the surviving spouse's one-half share of community property is treated as owned by the decedent for purposes of the basis allocation rules.