Includes everything in which the decedent owned an interest at the time of his or her death (including life insurance, joint property and transfers made in contemplation of death or intended to take effect at or after death.)

An individual's accumulated wealth and property (net premium plus expenses) at the time of his or her death.

The total value of all property in which a deceased person—known as the decedent—had an ownership interest.

All assets--including personal, business and investment assets, retirement benefits and life insurance--that are owned by a person at the time of death, before being reduced by payment of estate-settlement expenses.

The total fair market value of all property and interests, real or personal, tangible or intangible, that a decedent had beneficial ownership of at the time of death before subtractions for deductions, debts, administrative expenses and credits.

The total of an individual's accumulated wealth at death. It includes such items as home equity, cash and savings, securities, stock, life insurance, land, business interests, notes and accounts receivable, and any personal property.

generally includes the value of all property which the decedent owned, had an interest in, or controlled at the time of death; includes property that avoids probate such as joint tenancy property with rights of survivorship and life insurance proceeds paid to a named beneficiary

The total value of all property in an estate before liabilities (i.e., debts and taxes) are deducted.

All property subject to federal estate taxes at a person's death.

the total valuation of the estate's assets at the time of the person's death

All assets which a decedent owned at his or her death (plus any gift tax paid by decedent on gifts made within three years before death), to deductions and exemptions allowed against the estate tax.

The total value of all property in which a deceased had an interest. This must be included in his or her estate for federal tax purposes.

The total value of an estate at the date of the decedent's death. The value is determined before debts and other "deductions" are subtracted from the estate value.

The total value of property and assets that an individual has before any fees or expenses are deducted.

The total value of the assets you own at death or are included in your estate. The value is determined at the date of your death or as of the alternate valuation date, which is six months following the date of death.

All property in which the decedent owned an interest at his or her death, embracing life insurance, joint property and transfers intended to take effect upon death.

The value of an estate before debts are paid.

The total value of a person's property and assets before accounting for debts, taxes, and liabilities.

Includes all property in which the decedent owned an interest at his or her death. It embraces such items as personal property, real property, life insurance, and joint property. It can also include certain lifetime transfers in which the decedent retained the right to income, possession, or enjoyment of the property.

The total amount of a decedent's property subject to estate and gift tax.

the value of all property in an estate before any estate tax deductions

Refers to property which is taxable at death (i.e. property owned by the decedent at death, property transferred by the decedent but over which the decedent retained an interest or control, and certain amounts transferred within three years of death). NOTE: A person's gross estate includes both probate and non-probate property. Back to List of Terms Guardian An individual appointed (by you or a court) to be responsible for the person or property, or both, of a minor child or an incompetent adult. Health Care Agent Person appointed to make health care decisions on behalf of the principal of a Health Care Power of Attorney. (See also Health Care Power of Attorney; Principal.)

The total value of an individual's property for estate tax purposes.

The total value, for estate tax purposes, of everything in which one has an ownership interest at the time of death.

The total value of a person's assets before any deductions for such items as taxes, funeral expenses, attorney fees, or administration costs.

For federal estate tax purposes, the total value of all property--real or personal, tangible or intangible--that a decedent had owned or had control over at the time of death.

The total property or assets held by an individual as defined for federal estate tax purposes.

The value of the decedent's assets and rights for estate tax purposes.

The total value of a person’s assets before taxes and other debts.

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of probate. Taxes are due only on the value of the property the person actually owned (the net estate) plus the amount of any taxable gifts made during life. In a few states, the gross estate is used when computing attorney fees for probating estates; the lawyer gets a percentage of the gross estate.

Almost everything an individual owns or controls at death including real property, personal possessions, life insurance proceeds, balances in retirement plans and so on.