Terms Used In Idaho Code > Title 68 > Chapter 10 > Part 2 - Decedent'S Estate or Terminating Income Interest

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Decedent: A deceased person.
• Fiduciary: A trustee, executor, or administrator.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Motion picture theater: means a movie theater, screening room, or other venue that is being utilized primarily for the exhibition of a motion picture at the time of the offense. See Idaho Code 18-6902
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• person: includes a corporation as well as a natural person;