Estate Planning Glossary Ask a will, trust or estate question, get an answer ASAP!Thousands of highly rated, verified estate & trust lawyers.Click here to chat with a lawyer about your rights. A Adjusted gross estate Administration Administrator Administratrix Agent Alternate valuation date Amortization Ancillary administration Annuity Appraisal Assets Attorney-at-law B Basis Beneficiary Bequeath Bequest Bond C Charity Codicil Common disaster Contemplation of death Contingent beneficiary Contract Corporation Curtsey D Decedent Deed Dependent Descendent Devise Distribution Donee Donor Dower E Escrow Estate Executor Executrix F Fair market value Fee simple Fiduciary Form 1310 (Definition) G Gift Grantor Gross estate Guardian H Heir I Intangible property Inter vivos Intestate Irrevocable trust J Joint tenancy L Law of descent Legacy Legatee Liabilities Lien Life estate Lineal descendant M Marital deduction Mortgage Mortgagee Mortgagor P Partnership Per stirpes Personal property Power of attorney Probate R Real property Remainder Remainderman Revocable trust Right of survivorship S Sole ownership Stepped-up basis T Tenancy by the entirety Tenancy in common Terminal interest Terminal interest rule Testate Testator Testatrix Trust Trustee Trustor U Uniform Gift to Minors Account W Will