401(k) plan A qualified retirement plan, usually involving contributions made by both employer and employee.
actuarial value The value of a property interest, or a right you own, based on life expectancy tables. For example, a life estate is valued based on the life expectancy of that person.
administrator A person appointed by a court to represent an estate when no will was provided or the will does not name an executor. Also may be called a personal representative.
alternate valuation date A date no more than 6 months after a person’s death that may be used for evaluating assets in an estate for federal estate taxes.
annuity An investment that pays a fixed amount for a specified number of years or for life.
annuity trust ...