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“[T]he act of when someone is talking to or communicating with you, making you feel like your reality is being questioned.” Angela Haupt, 7 Things to Say When Someone Gaslights You, Time, June 26, 2024 (Apple News link). • Haupt gives an example of gaslighting: “[Y]our boss gives you an assignment but omits crucial information, later berating you for falling short and claiming you were provided with the exact instructions you know you never received.”

In feudal times, a tenure that prevailed in the county of Kent and had special rules, including that on the death of an owner, land descended to all of his sons equally. C.f. burgage tenure, primogeniture.

A pointed and total denial of everything in a complaint or a paragraph of a complaint. • Example of a general denial in an answer: “Defendant denies all the allegations of the complaint.” • In New York, it is “[i]mproper for [a] lawyer to interpose general denial knowing that his client has no valid defense.” [Opinion #469 - 6/7/77 (64-77)](https://www.nysba.org/WorkArea/DownloadAsset.aspx?id: 7641), New York State Bar Association.

The power to vest a trust’s principal in oneself.

Generally, a transfer that skips the estate tax for a generation.

A tax on wealth transfers that skip one or more generations. • The GSTT was originally enacted in 1976. But in the Tax Reform Act of 1986, the Reagan administration repealed the 1976 version, and enacted a new version, effective October 23, 1986.

“The gift tax is not a property tax. It is a tax imposed upon the transfer of property by individuals. It is not applicable to transfers by corporations or persons other than individuals.” Reg. 25.0-1 (b).

An activity that earns income through a digital platform (an app or website), including driving a car for booked rides or deliveries; renting out property or part of it; running errands or completing tasks; selling goods online, renting equipment; providing creative or professional services; and providing temporary, on-demand, or freelance work. See Manage Taxes for Your Gig Work, irs.gov; The Gig Issue, Millie, Fall 2022 (Apple News link).

According to Paul Singer: “‘. . . it is the only ‘real’ money and has occupied that status for literally thousands of years.’” James Freeman, Paul Singer, the Man Who Saw the Economic Crisis Coming, WSJ, April 7, 2023 (Apple News link). C.f. cryptocurrency.

A retirement account that holds physical precious metals, including gold, silver, platinum, and palladium; rather than stocks, bonds, and other paper assets. • “Many investors turn to gold IRAs to diversify their portfolios and potentially protect against inflation.” Tim Maxwell, What is a gold IRA?, CBS News, March 20, 2023 (Apple News link).

Rules, laws, or procedures that groups or entities adopt to provide a structure for communication, decision-making, accountability, and conflict resolution.

A bond that is issued by the U.S. treasury or entities affiliated with the federal government.

A tool that utilizes the power of artificial intelligence to enhance your writing. It works by analyzing your text and providing suggestions on how to improve grammar, spelling, punctuation, and style. With Grammarly, you can write with more confidence, knowing that your text is error-free and easy to read. See https://www.grammarly.com/

In feudal times, a type of serjeanty tenure held directly of the king and requiring an honorary ceremonial service. • “[W]ardship was incident to grand serjeanty, but not to petit serjeanty . . . .” Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 31 n.24 (7th ed. 2020).

(1) For trusts, see settlor.

(2) For deeds, the person conveying title.

A trust in which the grantor of the trust is treated as the “owner” of all or part of the trust for income tax purposes, and all taxes are passed through to the grantor as if the trust did not exist. C.f. non-grantor trust.

A term used to describe the phenomenon of couples who divorce later in life, typically after the age of 50. • This type of divorce can be more complicated than divorces earlier in life. Gray divorce can have a significant financial and emotional impact on both parties, as they may not have the same earning potential or ability to start over as they did when they were younger. Catherine E. Shoichet & Parker Leipzig, More Baby Boomers are Living Alone. One Reason Why: ‘Gray Divorce’, CNN, Aug. 5, 2023 (Wealth Advisor link).

“A gross estate encompasses all assets owned by an individual at the time of death.” Gross Estate vs. Probate Estate, Smart Asset, July 28, 2023. C.f. probate estate.

Wanton or reckless conduct affecting the life of another.

The total amount of money an employee earns before any payroll deductions are subtracted. C.f. net pay.

A court-appointed adult that represents a minor child or legally incompetent person. The GAL is only a guardian for a specific lawsuit. • Also known as “special guardian.” • Example: “The special guardian has filed two objections to the executors’ account. . . . The special guardian represents infant contingent remaindermen of the residuary trust and of another trust set up in clause Twelfth . . . .” Estate of Warms, 140 N.Y.S.2d 169 (Sur. Ct. 1955).

“At the common law, where there was no guardian in socage, the father was guardian by nature to his heir apparent, until he arrived to the age of 21; this guardianship gave a control of the person only, and not of the estate, real or personal, of the infant. . . . A guardian by nature has no control over the real or personal estate of his infant children.” Combs v. Jackson, 2 Wend. 153 (N.Y. 1828).