A
- Advance directive
- A legal document that records your wishes for medical care if you become unable to communicate them. Includes living wills and healthcare proxies. See Advance Directives.
- Administrator
- A person appointed by a probate court to manage an estate when there is no will, or when the named executor cannot serve. Similar duties to an executor.
- Ancillary probate
- A separate probate proceeding in a state where the deceased owned real property but did not live. Required in addition to the primary probate in the state of residence.
- Apostille
- An authentication certificate issued by a Secretary of State's office that validates official documents — including death certificates — for use in countries that are party to the Hague Convention.
- Assets
- Everything of value owned by a person, including real estate, bank accounts, investments, personal property, and digital accounts.
- Autopsy
- A surgical examination of a body after death to determine cause of death. Required by law in certain circumstances; may also be requested by the family. See Police & the Coroner.
B
- Beneficiary
- A person or entity named to receive assets — from a will, trust, life insurance policy, or retirement account. Beneficiary designations on accounts override whatever a will says.
- Bereavement leave
- Paid or unpaid time off granted by an employer following the death of a family member. Policies vary; some states mandate paid bereavement leave. See Employer HR Checklist.
- Body donation
- The donation of a whole body to a medical school or research institution after death. Must be arranged in advance. The institution typically returns cremated remains to the family after 1–3 years.
- Burial permit
- A government-issued authorization required before a body can be buried or cremated. The funeral home typically obtains this as part of the death certificate filing process.
C
- Certified copy
- An official copy of a document — such as a death certificate — issued directly by the government authority, bearing a raised seal or security features. Most institutions require certified copies, not photocopies. See Death Certificates.
- COBRA
- A federal law allowing individuals to continue employer-sponsored health insurance after a qualifying event, including the death of the covered employee. Surviving family members have 60 days to elect coverage. See Employer HR Checklist.
- Codicil
- A formal amendment to an existing will. Must be executed with the same formalities as the original will — signed and witnessed. For significant changes, a new will is often cleaner.
- Conservatorship
- A court-supervised arrangement in which a person is appointed to manage the finances or personal affairs of someone who is incapacitated. Distinguished from guardianship, which covers personal decisions.
- Coroner
- An elected or appointed official who investigates deaths within their jurisdiction and certifies cause of death on the death certificate. May not be a physician, depending on the state. See Police & the Coroner.
- Cremation
- The process of reducing a body to bone fragments through high heat. The remains ("ashes" or cremains) are returned to the family. One of several body disposition options.
D
- Death certificate
- The official government document recording a person's death, including cause and manner. Required by financial institutions, government agencies, courts, and insurers. Order more certified copies than you think you need. See Death Certificates.
- Decedent
- Legal term for a person who has died. Used in estate documents and court filings.
- Dependency and Indemnity Compensation (DIC)
- Monthly VA benefit paid to surviving spouses and dependents when a veteran's death is service-connected. See Benefits to Claim.
- Direct cremation
- Cremation performed without a viewing or funeral service beforehand. The most affordable cremation option — typically $700–$2,000 — and allows families to hold a separate memorial at any venue and time.
- Do Not Resuscitate (DNR)
- A medical order instructing healthcare providers not to perform CPR if a patient's heart stops. Must be signed by a physician. Different from a living will, which is a statement of preferences rather than a medical order.
- Durable power of attorney
- A legal document authorizing someone to act on your behalf for financial matters. "Durable" means it remains in effect if you become incapacitated. Separate from a healthcare power of attorney.
E
- Estate
- Everything a person owns at the time of death — real estate, bank accounts, investments, personal property, and digital assets — before debts are paid and assets distributed.
- Estate tax
- A tax on the transfer of a deceased person's estate. The federal estate tax applies only to estates above $13.61 million (2024). Some states have lower thresholds. Different from inheritance tax, which is paid by the recipient.
- Executor
- The person named in a will to carry out its instructions — paying debts, filing taxes, and distributing assets to heirs. Called a "personal representative" in some states. See Estate Administration.
F
- Fiduciary
- A person legally obligated to act in another's best interest. Executors, trustees, and guardians are fiduciaries. A fiduciary who benefits personally at the expense of those they represent can be held personally liable.
- FTC Funeral Rule
- A federal regulation requiring funeral homes to provide itemized pricing on request, allow customers to select only the services they want, and disclose all fees in writing before services are rendered. See Finding a Funeral Home.
- Funeral directive
- A written statement of your preferences for funeral arrangements — type of service, disposition of remains, music, and so on. Not legally binding in most states but typically honored by families. Best kept in a letter of instruction or the Organizer, not a will.
G
- General Price List (GPL)
- A required itemized list of all goods and services offered by a funeral home, with prices. Funeral homes are legally required to provide the GPL when you visit in person and to give prices over the phone on request.
- Green burial
- A burial method that uses biodegradable materials and avoids embalming chemicals to minimize environmental impact. Availability varies by location. The Green Burial Council maintains a provider directory.
- Guardianship
- A court-supervised arrangement appointing someone to make personal decisions — including medical and housing decisions — for a person who is incapacitated. Can also refer to guardianship of minor children named in a will.
H
- Healthcare proxy
- A person designated to make medical decisions on your behalf if you cannot communicate. Also called a healthcare agent or medical power of attorney. The proxy can interpret your wishes in situations not specifically addressed in your living will. See Advance Directives.
- Heir
- A person who inherits from an estate, either under the terms of a will or — if there is no will — under state intestacy law. Not always the same as a beneficiary (which is specific to accounts and policies with designated recipients).
- HSA (Health Savings Account)
- A tax-advantaged account for healthcare expenses. Passes to a named beneficiary at death; if the beneficiary is a spouse, it transfers as an HSA. If a non-spouse, it becomes taxable income. See Employer HR Checklist.
I
- Inheritance tax
- A tax paid by the person who receives an inheritance (as opposed to the estate itself). Only a handful of states levy an inheritance tax — different from the federal estate tax.
- Intestate
- Dying without a valid will. When this happens, the estate is distributed according to state intestacy laws — a formula that typically prioritizes spouse, then children, then other relatives. The state's formula may not reflect your wishes. See Estate Administration.
- Irrevocable trust
- A trust that, once created, generally cannot be modified or revoked without the beneficiaries' consent. Used for asset protection, Medicaid planning, and estate tax reduction. Distinguished from a revocable living trust, which can be changed at any time during the grantor's lifetime.
J
- Joint tenancy with right of survivorship
- A form of co-ownership in which the surviving owner automatically inherits the deceased owner's share — outside of probate. Common for real estate and bank accounts between spouses.
L
- Legacy contact
- A person designated within Facebook or Instagram settings to manage your memorialized profile after your death. Can post tributes, respond to friend requests, and in some cases download your data.
- Letter of instruction
- An informal document — not legally binding — that provides practical information for your executor: account locations, final wishes, key contacts, digital credentials, and anything else that doesn't belong in a formal will. See Letter of Instruction.
- Letters testamentary
- A court document issued by a probate court that authorizes an executor to act on behalf of the estate. Required by banks, brokerages, and other institutions before they will release assets.
- Living will
- A written statement of your wishes for end-of-life medical care — ventilators, CPR, artificial nutrition — if you cannot communicate. Only takes effect when you are incapacitated. See Advance Directives.
M
- Medical examiner
- A physician — typically a forensic pathologist — who investigates deaths and certifies cause of death. Appointed by the government, as opposed to an elected coroner. See Police & the Coroner.
- Memorialization
- On Facebook and Instagram, the conversion of a deceased person's account into a tribute page. The account remains visible but cannot be logged into. A legacy contact can manage it; without one, immediate family can request memorialization.
- Minor
- A person under the age of 18. Minors cannot directly inherit significant assets — a guardian or trustee must manage the funds until they reach the age of majority, or whatever age is specified in the will or trust.
N
- Natural burial
- See Green burial.
- Next of kin
- The closest living relative of a deceased person. Relevant when there is no will and no designated healthcare proxy — next of kin typically has authority to make medical and funeral decisions, and may inherit under intestacy law.
P
- Payable on death (POD)
- A beneficiary designation on a bank account that transfers the balance directly to the named person at death, without going through probate. Also called a transfer on death (TOD) designation on investment accounts.
- Per stirpes
- A distribution method in which a deceased beneficiary's share passes to their descendants. For example, if a child predeceases the testator, that child's share goes to the testator's grandchildren rather than lapsing or being divided among other beneficiaries.
- Personal representative
- The umbrella term used in some states for the person responsible for managing an estate — whether named in a will (executor) or appointed by a court (administrator).
- POLST
- Physician Orders for Life-Sustaining Treatment. A medical order — not just a statement of preferences — that specifies what interventions to use or withhold if a patient is unable to communicate. Requires a physician's signature. Appropriate for those with serious illness or advanced age. See Advance Directives.
- Pour-over will
- A will used alongside a living trust that directs any assets not already in the trust to "pour over" into it at death. Ensures all assets are governed by the trust's terms, even if the person forgot to retitle them during their lifetime.
- Pre-need contract
- An agreement made with a funeral home in advance, specifying and prepaying for funeral services. Locks in pricing and relieves family members from making decisions under pressure. See Pre-need Funeral Contracts.
- Probate
- The court-supervised process of validating a will and authorizing the executor to distribute the estate. Not all assets go through probate — only those held solely in the deceased's name with no beneficiary designation. See Estate Administration.
- Probate estate
- The portion of a deceased person's assets that must go through probate — typically assets titled in their name alone, with no designated beneficiary. Distinguished from the taxable estate (which includes more) and the total estate.
R
- Residuary estate
- What's left of an estate after specific bequests, debts, taxes, and expenses are paid. Most wills include a residuary clause directing how the remainder is distributed.
- Revocable living trust
- A trust created during a person's lifetime that holds assets and distributes them at death — without going through probate. Can be changed or revoked at any time. Requires funding: assets must be retitled in the trust's name to be governed by it. See Wills vs. Trusts.
- RUFADAA
- Revised Uniform Fiduciary Access to Digital Assets Act. A law, adopted by most states, that gives executors and trustees legal authority to access a deceased person's digital accounts under certain conditions. See Your Digital Estate.
S
- Seed phrase
- A sequence of 12 or 24 words that provides access to a cryptocurrency wallet. Anyone with the seed phrase has full control of the wallet's funds. Must be stored securely and documented for heirs — without it, cryptocurrency is permanently inaccessible after death. See Your Digital Estate.
- Small estate affidavit
- A sworn statement used to transfer assets from a small estate without formal probate. Available in most states for estates below a threshold that varies by state — typically $50,000–$200,000. See the State Guide for your state's threshold.
- Successor trustee
- The person who takes over management of a trust when the original trustee dies or becomes incapacitated. Named in the trust document. Fulfills a role similar to an executor, but outside of probate.
- Surrogate
- A person authorized to make decisions on behalf of an incapacitated individual. Used in healthcare contexts — sometimes interchangeably with healthcare proxy or healthcare agent.
T
- Tenancy in common
- A form of co-ownership in which each owner holds a separate, transferable share. Unlike joint tenancy, a deceased owner's share does not automatically pass to the surviving owner — it goes through the estate.
- Testamentary trust
- A trust created by the terms of a will, which only comes into existence at death. Unlike a living trust, it goes through probate before being established. Often used to hold assets for minor children until they reach a specified age.
- Testator
- The person who makes a will.
- Transfer on death (TOD)
- See Payable on death (POD). Used interchangeably, though TOD is more common for investment accounts and POD for bank accounts.
- Trust
- A legal arrangement in which a trustee holds and manages assets for the benefit of one or more beneficiaries. Can be revocable or irrevocable, created during life or through a will. See Wills vs. Trusts.
- Trustee
- The person or institution responsible for managing the assets held in a trust, according to the terms of the trust document. The grantor of a revocable living trust often serves as their own trustee during their lifetime.
U
- Unclaimed property
- Assets — including bank accounts, insurance proceeds, and refunds — that are turned over to the state after years of inactivity. Searchable through your state's unclaimed property database. Worth checking if you believe a deceased person had accounts you can't locate.
- Unified credit
- The federal tax exemption that reduces or eliminates estate and gift taxes. In 2024, the exemption is $13.61 million per person. Scheduled to drop significantly in 2026 unless Congress acts.
V
- Vital records
- Official government records of significant life events, including birth, death, and marriage. Death certificates are vital records, issued and maintained by state or county vital records offices.
W
- Will
- A legal document specifying how a person's assets should be distributed after death, who should manage the estate (executor), and who should care for minor children (guardian). Goes through probate. See Wills vs. Trusts.
- Witness
- A person who observes the signing of a legal document — such as a will or advance directive — and signs to confirm it was executed properly. Requirements vary by state but typically include being an adult, not a beneficiary, and not the healthcare agent named in the document.