O'Reilly logo

Estate Planning, 5E by Stephen Maple

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

APPENDIXA

Glossary

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 ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required