Estate Planning Glossary Need help with a review of a will?Have it reviewed by a lawyer, get answers to your questions and move forward with confidence.Connect with a lawyer now 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