K

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\n Preface\n
\n \\#’s\n
- \n 10-year rule\n
- \n 18B attorney\n
- \n 50/30/20 budget rule\n
- \n 60/40 portfolio\n
- \n 401(k)\n
- \n 2503(c) trust\n
- \n 7520 rate\n
\n
\n A\n
- \n abatement\n
- \n abeyance\n
- \n abrogate\n
- \n abstract fees\n
- \n Accelerated Cost Recovery System (ACRS)\n
- \n accidental American\n
- \n accounting period\n
- \n accumulation planning\n
- \n acknowledgment\n
- \n acknowledgment of paternity\n
- \n action for mesne profits\n
- \n action for the recovery of mesne profits\n
- \n action of trespass for mesne profits\n
- \n active trust\n
- \n activities of daily living (ADLs)\n
- \n ActivityPub\n
- \n ademption\n
- \n adjourn\n
- \n adjournment\n
- \n adjusted gross income (AGI)\n
- \n administration\n
- \n administrator cum testamento annexo (c.t.a.)\n
- \n administrator de bonis non (d.b.n.)\n
- \n ad valorem tax\n
- \n advance-and-protect strategy\n
- \n affidavit\n
- \n affidavit of entitlement in Nevada\n
- \n affidavit of handwriting\n
- \n affirmative defense\n
- \n after-tax dollars\n
- \n age-based 529 plan\n
- \n agency mortgage-backed securities\n
- \n agency mortgage bonds\n
- \n “aggregate” approach to partnership taxation\n
- \n Agreement Settling Account\n
- \n aids\n
- \n alienable\n
- \n alienation\n
- \n allodial\n
- \n amend\n
- \n American Citizens Abroad\n
- \n amortization\n
- \n annual compounding\n
- \n annuitant\n
- \n annuity\n
- \n answer\n
- \n antenuptial agreement\n
- \n appellant\n
- \n appellee\n
- \n appraisal gap\n
- \n appraisal gap waiver\n
- \n appraisal waiver\n
- \n articles of incorporation\n
- \n artificial intelligence (AI)\n
- \n asset allocation\n
- \n asset protection\n
- \n assignee for the benefit of creditors\n
- \n autophagy\n
- \n average liquidity coverage ratio\n
\n
\n B\n
- \n baby boomer\n
- \n back-end SLAT\n
- \n backfire effect\n
- \n balanced portfolio\n
- \n Barista FIRE\n
- \n basis point\n
- \n Battle of Hastings\n
- \n bear market\n
- \n bench trial\n
- \n beneficiary\n
- \n beneficiary form\n
- \n bequest\n
- \n bias\n
- \n bill jacket\n
- \n Billionaire Minimum Income Tax\n
- \n blended family\n
- \n bond\n
- \n bond ladder\n
- \n book value of a bond\n
- \n “boomerang children”\n
- \n borough English tenure\n
- \n boundary line agreement\n
- \n broker\n
- \n brokering fractional shares in life insurance\n
- \n brownfield site\n
- \n BRRRR strategy \n
- \n bull market\n
- \n burgage tenure\n
- \n burial insurance\n
- \n bylaws\n
\n
\n C\n
- \n cabined\n
- \n California source income\n
- \n call\n
- \n callable bond\n
- \n callable certificate of deposit\n
- \n capital flight\n
- \n capital gains\n
- \n capital gains tax\n
- \n capital loss\n
- \n caption\n
- \n casual ejector\n
- \n catch and kill\n
- \n catch-up contribution\n
- \n CD ladder\n
- \n cell reprogramming\n
- \n certificate of deposit\n
- \n certificate of incorporation\n
- \n certified financial planner (CFP)\n
- \n cestui que trust\n
- \n chattel\n
- \n Chevron deference\n
- \n chose\n
- \n chose in action\n
- \n chosen family\n
- \n codicil \n
- \n cognovit judgment\n
- \n coins\n
- \n collateralized debt obligation (CDO)\n
- \n collateral heirs\n
- \n combined loan-to-value ratio (CLTV)\n
- \n Committee for a Responsible Federal Budget\n
- \n common law\n
- \n community property\n
- \n community spouse\n
- \n commute\n
- \n compound interest\n
- \n concurrent interest\n
- \n concurrent jurisdiction\n
- \n concurrent ownership\n
- \n conflict of laws\n
- \n Congressional Review Act (CRA)\n
- \n consideration\n
- \n constructive fraud\n
- \n Consumer Price Index (CPI)\n
- \n contingent convertible bond (CoCo)\n
- \n continuously compounding interest\n
- \n contractual buyout\n
- \n contractual will\n
- \n contribution\n
- \n convenience of employer rule\n
- \n convertible bond\n
- \n convertible virtual currency (CVC) kiosk\n
- \n copyhold tenure\n
- \n corporate bond\n
- \n correction\n
- \n correction deed\n
- \n cost basis\n
- \n cost of living\n
- \n court\n
- \n Court Baron\n
- \n Court Customary\n
- \n covenant of seisin\n
- \n covenant for seisin\n
- \n Coverdell education savings account (Coverdell ESA)\n
- \n CPLR § 408\n
- \n creator\n
- \n credit quality\n
- \n credit risk\n
- \n Credit Suisse\n
- \n credit washing\n
- \n CRE industry\n
- \n cryogenic freezing\n
- \n crypto ATM\n
- \n cryptocurrency\n
- \n CUSIP number\n
- \n CVC kiosk\n
\n
\n D\n
- \n Danegeld\n
- \n dapps\n
- \n DAPT\n
- \n dead hand\n
- \n debate\n
- \n de facto\n
- \n de jure\n
- \n death benefit\n
- \n Death on the High Seas Act (DOSHA)\n
- \n death-put redemption clause in a certificate of deposit\n
- \n death tax\n
- \n decanting\n
- \n decedent\n
- \n decentralized apps\n
- \n decentralized finance\n
- \n declaratory judgment\n
- \n decumulation\n
- \n deed\n
- \n default rule\n
- \n defective grantor trust\n
- \n defendant in error\n
- \n DeFi\n
- \n demesne\n
- \n dependent tenure\n
- \n deposit betas\n
- \n derivative claim\n
- \n derivative suit\n
- \n designated Roth contribution\n
- \n devisable\n
- \n devise\n
- \n devisee\n
- \n dicta\n
- \n digital asset account\n
- \n digital assets\n
- \n directed verdict\n
- \n directed trust\n
- \n disclaim\n
- \n discretionary fiduciary investment adviser\n
- \n discretionary power of appointment\n
- \n discretionary trust\n
- \n disposition\n
- \n distributee\n
- \n Domesday Book\n
- \n donor\n
- \n Donor-Advised Fund (DAF)\n
- \n double spacing\n
- \n double tapping\n
- \n dovish\n
- \n draftsmanship\n
- \n due-on-sale clause\n
- \n durable power of attorney\n
- \n duress\n
- \n duty of loyalty\n
- \n duty of impartiality\n
- \n duty of prudent administration\n
- \n dwelling\n
- \n dynasty trust\n
\n
\n E\n
- \n echo chamber effect\n
- \n echo chambers\n
- \n economies of scale\n
- \n endowment fund\n
- \n education inflation\n
- \n effective tax rate\n
- \n efficient market theory\n
- \n ejector\n
- \n elective deferral contribution\n
- \n eligible designated beneficiary\n
- \n emergency fund\n
- \n enfeoff\n
- \n “entity” approach to partnership taxation\n
- \n equitable adjustment\n
- \n equitable apportionment\n
- \n equitable buyout\n
- \n equitable conversion\n
- \n equity risk premium\n
- \n escheat\n
- \n ESG factors\n
- \n estate\n
- \n estate planning\n
- \n estate tax\n
- \n estate tax cliff\n
- \n execute\n
- \n executor\n
- \n diversification\n
- \n ex-dividend date\n
- \n ex-dividend effect\n
\n
\n F\n
- \n fair market value\n
- \n family office\n
- \n Fat FIRE\n
- \n FDIC-insured sweep program\n
- \n fealty\n
- \n fear index\n
- \n fee\n
- \n fee-only advisers\n
- \n feudalism\n
- \n fiduciary\n
- \n fiduciary accounting\n
- \n fiduciary duty\n
- \n fieri facias\n
- \n filter buble\n
- \n final\n
- \n final expense insurance\n
- \n final judgment\n
- \n financial adviser\n
- \n financial coach\n
- \n financial consultant\n
- \n financial elder abuse\n
- \n financial independence\n
- \n financial planning\n
- \n FIRE movement\n
- \n firm risk\n
- \n first in, first out (FIFO) method\n
- \n flat tax\n
- \n flood zones\n
- \n font\n
- \n Form 941\n
- \n four unities test\n
- \n frankalmoin tenure\n
- \n free tenure\n
- \n freeman \n
- \n funeral insurance\n
- \n future interest \n
\n
\n G\n
- \n gaslighting\n
- \n gavelkind tenure\n
- \n general denial\n
- \n general power of appointment\n
- \n generation-skipping transfer\n
- \n generation-skipping transfer tax (GSTT)\n
- \n gift tax\n
- \n gig work\n
- \n gold\n
- \n gold IRA\n
- \n governance\n
- \n government bond\n
- \n Grammarly\n
- \n grand serjeanty\n
- \n grantor\n
- \n grantor trust\n
- \n gray divorce\n
- \n gross estate\n
- \n gross negligence\n
- \n gross pay\n
- \n guardian ad litem (GAL)\n
- \n guardian by nature\n
\n
\n H\n
- \n habendum clause\n
- \n hawkish\n
- \n health care proxy\n
- \n heir\n
- \n high-net-worth individuals (HNWI)\n
- \n high-yield bonds\n
- \n holographic will\n
- \n homage\n
- \n honour\n
- \n hosted wallet\n
- \n human composting\n
- \n hybrid DAPT\n
\n
\n I\n
- \n “I love you” will\n
- \n ICE U.S. Dollar Index\n
- \n Illinois Senior Citizens Real Estate Tax Deferral Program\n
- \n illiquid estate\n
- \n ILIT\n
- \n impounded document\n
- \n incidents of tenure\n
- \n income-driven repayment (IRD) plan\n
- \n Incomplete Non-Grantor Trust (ING)\n
- \n incorporation\n
- \n indenture\n
- \n index number\n
- \n indictment\n
- \n individual retirement account (IRA)\n
- \n Individual Taxpayer Identification Number (ITIN)\n
- \n individually managed account\n
- \n industry risk\n
- \n inflation\n
- \n inflation rate\n
- \n informal settlement of an estate\n
- \n inheritable\n
- \n inheritance\n
- \n inheritance tax\n
- \n installment debt\n
- \n installment loan\n
- \n insurable title\n
- \n intentionalist\n
- \n intentionally defective grantor trust (IDGT)\n
- \n inter alia\n
- \n interest rate risk\n
- \n Internal Revenue Code (IRC)\n
- \n Internet Tax Freedom Act (ITFA)\n
- \n intestacy law\n
- \n intestate\n
- \n inverted yield curve\n
- \n investment adviser\n
- \n Investment Advisers Act of 1940\n
- \n investment grade-rated company\n
- \n involuntary alienation\n
\n
\n J\n
- \n joint tenancy\n
- \n joint tenancy with right of survivorship\n
- \n joint will\n
- \n Juneteenth\n
- \n junk bonds\n
- \n jurisdiction\n
\n
\n K\n
\n L\n
- \n labor hoarding\n
- \n laddered bond portfolio\n
- \n land trust\n
- \n last-in, first-out (LIFO) method\n
- \n “laughing” heir\n
- \n Lean FIRE\n
- \n legacy\n
- \n legal list state\n
- \n legal obligations of an estate\n
- \n legal rate of interest\n
- \n legatee\n
- \n letters\n
- \n life estate\n
- \n life estate pur autre vie\n
- \n life insurance\n
- \n life insurance trust\n
- \n life settlement\n
- \n lifetime trust\n
- \n lineal ancestors\n
- \n lineal descendants\n
- \n liquid asset\n
- \n loan principal\n
- \n loan-to-value ratio\n
- \n longevity risk\n
- \n long-term care insurance\n
- \n long-term services and supports (LTSS)\n
- \n loophole\n
- \n lord\n
- \n Lucas v. Earl, 281 U.S. 111 (1930)\n
\n
\n M\n
- \n managed account\n
- \n manor\n
- \n manorial court\n
- \n marginal tax rate\n
- \n market risk\n
- \n market value of a bond\n
- \n marketable title\n
- \n mass affluent\n
- \n maturity\n
- \n may\n
- \n measuring life\n
- \n mediator\n
- \n Medicaid Asset Protection Trust (MAPT)\n
- \n Medicare Part B\n
- \n merger\n
- \n mesne profits\n
- \n midtier millionaires\n
- \n military tenure\n
- \n “millionaires next door”\n
- \n mistaken reversal\n
- \n modern portfolio theory\n
- \n money market fund\n
- \n money market mutual fund (MMMF)\n
- \n monospaced typeface\n
- \n mortgage insurance premium\n
- \n mortgage protection insurance\n
- \n mortgage recasting\n
- \n motherhood penalty\n
- \n motion to dismiss\n
- \n municipal bond\n
- \n multiple dwelling\n
\n
\n N\n
- \n natural burial\n
- \n N.B.\n
- \n net asset value\n
- \n net investment income tax (NIIT)\n
- \n net pay\n
- \n net sales\n
- \n New Domesday Book\n
- \n next of kin\n
- \n NFTs\n
- \n nominal consideration\n
- \n non dat qui non habet\n
- \n non-discretionary fiduciary financial adviser\n
- \n nonfungible tokens\n
- \n non-grantor trust\n
- \n non-judicial settlement of an estate\n
- \n nonmatching contributions\n
- \n non-probate asset\n
- \n normalcy bias\n
- \n Norman Conquest\n
- \n nota bene\n
- \n notice of appeal\n
- \n nullius in verba\n
\n
\n O\n
- \n obiter\n
- \n occupant\n
- \n off-the-rack rule\n
- \n off-the-shelf rule\n
- \n “One Shot Deal”\n
- \n order\n
- \n ostrich effect by investors\n
- \n overreaching\n
\n
\n P\n
- \n part performance\n
- \n partnership\n
- \n passive trust\n
- \n pass-through entity tax (PTET)\n
- \n patrimony\n
- \n pay-as-you-go\n
- \n pay-go\n
- \n pecuniary distribution\n
- \n pension fund\n
- \n persistence bias\n
- \n Personal Consumption Expenditures Index (PCPI)\n
- \n petit serjeanty\n
- \n petition\n
- \n petition for a writ of certiorari\n
- \n plaintiff in error\n
- \n point size\n
- \n poll tax\n
- \n portfolio manager\n
- \n postponed power of appointment\n
- \n pour-over will\n
- \n power\n
- \n power of appointment\n
- \n power of attorney\n
- \n precatory language\n
- \n predecease\n
- \n present interest\n
- \n preservation planning\n
- \n presumption\n
- \n primer seisin\n
- \n primogeniture\n
- \n principal\n
- \n principal-agent problem\n
- \n private mortgage insurance\n
- \n private trust company\n
- \n probate\n
- \n probate assets\n
- \n probate estate\n
- \n profit\n
- \n progressive tax\n
- \n projection bias\n
- \n proportionally spaced typeface\n
- \n pro tanto\n
- \n PTET\n
- \n public record\n
- \n purposivist\n
- \n put\n
\n
\n Q\n
- \n qualified charitable distribution (QCD)\n
- \n Qualified Terminable Interest Property Trust (QTIP)\n
- \n quantitative easing\n
- \n quantitative tightening\n
\n
\n R\n
- \n Rashomon effect\n
- \n ratio decidendi\n
- \n reacquired stock\n
- \n real estate\n
- \n real property\n
- \n realization\n
- \n Receipt and Release Agreement\n
- \n Receipt, Release, Refunding and Indemnification Agreement\n
- \n recession\n
- \n record date\n
- \n regressive tax\n
- \n reinvestment risk\n
- \n remaining executor\n
- \n relief\n
- \n remedy of distress\n
- \n remote-ink notarization (RIN)\n
- \n remote online notarization (RON)\n
- \n rent\n
- \n renunciation\n
- \n required beginning date\n
- \n required minimum distribution (RMD)\n
- \n res\n
- \n res judicata\n
- \n restricted document\n
- \n Restricted Property Trust\n
- \n resulting trust\n
- \n retirement\n
- \n retirement plan fiduciary adviser\n
- \n retirement planning\n
- \n Revenue Ruling 85-13\n
- \n Revenue Ruling 2004-64\n
- \n reversion\n
- \n revolving debt\n
- \n right of sepulcher\n
- \n risk management\n
- \n risk premium\n
- \n risk-return curve\n
- \n risk-tolerance surveys\n
- \n robo adviser\n
- \n rollover\n
- \n Roth conversion\n
- \n rule against perpetuities\n
- \n Rule of 72\n
\n
\n S\n
- \n salary reduction contribution\n
- \n sanism\n
- \n sans serif\n
- \n scoring a bill\n
- \n scutage\n
- \n seal\n
- \n section 7520 interest rate\n
- \n secured debt\n
- \n seisin\n
- \n self-declared trust\n
- \n self-settled trust\n
- \n separately managed account (SMA)\n
- \n serif\n
- \n serjeanty tenure\n
- \n service\n
- \n service of process\n
- \n settlement\n
- \n settlor\n
- \n short sale\n
- \n short-term capital gains\n
- \n shorting a stock\n
- \n silent trust\n
- \n Silicon Valley Bank\n
- \n skip person\n
- \n slave\n
- \n socage tenure\n
- \n sole proprietorship\n
- \n Sotheyb’s\n
- \n sovereign wealth fund\n
- \n special guardian\n
- \n special needs trust\n
- \n special verdict\n
- \n spendthrift clause\n
- \n SPLAT\n
- \n sprinkle trust\n
- \n squeaky wheel principle\n
- \n stagflation\n
- \n standard deduction\n
- \n state and local tax (SALT) deduction\n
- \n static 529 plan\n
- \n status quo bias\n
- \n Statute of Frauds\n
- \n Statute of Wills (1540)\n
- \n Statute Quia Emptores (1290)\n
- \n statutory buyout\n
- \n statutory will\n
- \n stipulated facts\n
- \n “still working” exception for RMDs\n
- \n stock buyback\n
- \n subject to\n
- \n subpoena ad testificandum\n
- \n subpoena duces tecum\n
- \n successor agent\n
- \n successor trustee\n
- \n sundowner’s syndrome\n
- \n supplemental needs trust\n
- \n supported decision making\n
- \n surcharge\n
- \n surrender and admittance\n
- \n surviving executor\n
\n
\n T\n
- \n target-date fund\n
- \n tarrif\n
- \n tax accounting\n
- \n tax advisory services\n
- \n tax bracket system\n
- \n tax cliff\n
- \n tax compliance services\n
- \n tax credit\n
- \n Tax Cuts and Jobs Act (TCJA)\n
- \n tax deduction\n
- \n tax installment agreement\n
- \n taxable income\n
- \n tax-loss harvesting\n
- \n tax planning\n
- \n tax preparation\n
- \n tax rate\n
- \n T-bill\n
- \n tenancy by the entirety\n
- \n tenancy in partnership\n
- \n tenant in capite\n
- \n tenant-in-chief\n
- \n tenant in demesne\n
- \n tenants paravail\n
- \n tenure\n
- \n tenure by divine service\n
- \n tenure by knight service\n
- \n term\n
- \n testament\n
- \n testamentary substitutes\n
- \n testamentary trust\n
- \n testate\n
- \n testator\n
- \n the 4% rule\n
- \n the fiduciary obligation\n
- \n the great wealth transfer\n
- \n The New Domesday Book\n
- \n the observer effect\n
- \n the TINA effect for stocks\n
- \n Thrift Savings Plan (TSP)\n
- \n time value of money\n
- \n title\n
- \n title insurance\n
- \n title report\n
- \n tokens\n
- \n total return\n
- \n total return swap\n
- \n total return trust (TRT)\n
- \n total value locked\n
- \n Totten trust\n
- \n Treasuries\n
- \n treasury bill\n
- \n Treasury inflation-protected securities (TIPS)\n
- \n treasury shares\n
- \n treasury stock\n
- \n trial by judge\n
- \n trust\n
- \n trust fiduciary law\n
- \n trust indenture\n
- \n trust protector\n
- \n trustee\n
- \n trustor\n
- \n turnkey property\n
- \n typeface\n
\n
\n U\n
- \n ultra-high-net-worth individuals (ultra-HNWI)\n
- \n ultrashort bond strategy\n
- \n underscore\n
- \n undervalued investment\n
- \n undue influence\n
- \n unfree tenure\n
- \n unhosted wallet\n
- \n Uniform Fiduciary Income and Principal Act (UFIPA)\n
- \n Uniform Management of Institutional Funds Act (UMIFA)\n
- \n Uniform Principal and Income Act (UPIA)\n
- \n unitary executive theory\n
- \n unitrust\n
- \n unrealized gain\n
- \n unrealized gains tax\n
- \n unrealized loss\n
- \n unseal order\n
- \n unsecured debt\n
- \n upstate New York\n
- \n U.S. Treasuries\n
\n
\n V\n
- \n vassal\n
- \n venue\n
- \n verification\n
- \n vest\n
- \n villein\n
- \n virtual currency\n
- \n vouch to warranty\n
- \n virtute officii\n
- \n VIX\n
- \n volatility index\n
\n
\n W\n
- \n waive extradition\n
- \n wallet\n
- \n warrant of eviction\n
- \n wardship\n
- \n wash sale\n
- \n waste\n
- \n wealth adviser\n
- \n wealth transfer\n
- \n wealth-transfer taxes\n
- \n WebSurrogate\n
- \n wiki\n
- \n wiki link\n
- \n will\n
- \n will substitute\n
- \n woke\n
- \n words of limitation\n
- \n words of purchase\n
- \n wrap account\n
\n
\n X\n
\n Y\n
\n Z\n
- \n zakāt\n
\n

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Preface

This book is the ebook version of the law glossary that is also published on Wills, Trusts, Estates: https://www.willstrustsestates.info/glossary/

References to “Outline” are to the Outline on the Wills, Trusts, Estates website: https://www.willstrustsestates.info/outline/

I am using Leanpub’s philosophy to publish my book early and update it often. So, please expect me to revise definitions and add new terms. This is a work-in-progress.

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👇

Please note that some of the links below are affiliate links. This means that, at zero cost to you, we will earn an affiliate commission if you click through the link and finalize a purchase. Also, please consider becoming a paid member to support the continued development of this glossary.

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#’s

10-year rule

For years after 2020, with respect to inherited IRA accounts and retirement plans, beneficiaries subject to this rule must empty the entire account by the end of the 10th year following the year of the account owner’s (or eligible designated beneficiary’s) death. • Notice 2022-53 provides relief for beneficiaries subject to the 10-year rule: The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD. Retirement Topics - Beneficiary, irs.gov. • See eligible designated beneficiary.

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18B attorney

activities of daily living (ADLs)

Basic personal tasks of everyday life: Bathing, dressing, toileting, transferring (walking), and continence.

ActivityPub

“[A] protocol that allows people across different platforms to follow, like and reply to one another.” It’s time to bring back the open web., https://activitypub.ghost.org/.

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ademption

When specifically bequeathed property fails because it is not owned by the testator at the time of the testator’s death. The property could have been given to the beneficiary while the testator was alive, or it could have been sold, exchanged, lost, or otherwise disposed of before the testator died. • One court in New York gave this definition of ademption: The “extinction or withholding of some legacy in consequence of some act of the testator which, though not directly a revocation of the bequest, is considered in law as equivalent thereto, or indicative of an intention to revoke.” In re Dittrich, 53 Misc. 2d 782, 784, 279 N.Y.S.2d 657, 660 (Sur. Ct., Queens Co. 1967).

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A tax that is based on the value of real property.

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Ownership of real property without a service or duty owed to a lord; land held in absolute ownership. C.f. feudal. • In New York, since July 4, 1776, “all lands held under the authority of the state, shall be and remain allodial, and not feudal.” Combs v. Jackson, 2 Wend. 153 (N.Y. 1828).

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amend

To change.

assignee for the benefit of creditors

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“[A]n alternative to formal bankruptcy proceedings, in which a third party executes a company’s liquidation. The American Bar Association calls the move an ‘advantageous and graceful exit strategy.’” Luke Fortney & Emma Orlow, One of Brooklyn’s Newest Food Halls Shutters With ‘Zero Notice’ After Four Months, Eater New York, March 30, 2023 (Apple News link).

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autophagy

“[T]he removal of damaged cells . . . .” Ashlee Vance, The Most Secretive Longevity Lab Finally Opens Its Doors, Bloomberg Businessweek, Dec. 19, 2023 (Apple News link).

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average liquidity coverage ratio

“[A] key measure of how much cash-like assets [a] bank has . . . .” John O’Donnell & Andres Gonzalez, Switzerland’s secretive Credit Suisse rescue rocks global finance, Reuters, March 20, 2023 (Apple News link).

(1) Broadly, the transfer of property by any arrangement or procedure at death.

A means of resolving a dispute over the boundary line between properties. This agreement avoids litigation to determine the exact boundary of properties.

broker

Someone paid to facilitate the buying and selling of an asset, such as real estate or stocks and bonds. Brokers do not have a fiduciary duty to their clients.

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brokering fractional shares in life insurance

Buying life insurance “policies from owners who can no longer afford to pay the premiums and selling the policies in fractional shares to investors.” Kevin Brodehl, “Equitable Buyout” as a Remedy for LLC Wrongdoing?, JD Supra, June 26, 2023.

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brownfield site

Land that was previously used for industrial or commercial purposes and that may be contaminated by toxic waste. • A brownfield site is sometimes simply called a “brownfield.”

BRRRR strategy

BRRRR stands for “buy, rehab, rent, refinance, and repeat.” “It involves buying and flipping a distressed property, renting it out, and then doing a cash-out refinance on the property so you have the funds to buy another property and repeat the process.” Kathleen Elkins, How to use HELOC home equity line of credit buy property build wealth, Business Insider, Oct. 13, 2022 (Apple News link).

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bull market

An increase of a widely-followed index, such as the Dow or S&P 500, of at least 20% from a recent low. C.f. bear market , correction.

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burgage tenure

In feudal times, a type of socage tenure that prevailed in some places by custom that provided that on the death of an owner, land descended to the youngest son. • Also known as “borough English tenure.” C.f. gavelkind tenure, primogeniture.

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burial insurance

“This type of insurance helps prevent the burden of final expenses from falling on the shoulders of your loved ones. It’s a major part of most life insurance policies, but you can also purchase it as a solo policy. . . . Simply put, burial insurance is used to pay for your funeral, burial and grave. It is a smaller, less comprehensive form of life insurance that’s generally easier to get but usually offers a smaller death benefit.” Jacob Clifton, What Is Burial Insurance?, Money (Apple News link). • Burial insurance is also called “funeral insurance” and “final expense insurance.”

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bylaws

An internal corporate document that contains the rules for the corporation for such things as meetings and voting. • Bylaws of a corporation are “internal” because they are not filed with the state.

C

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cabined

(1) Literal meaning: To be enclosed within a cabin or a small, confined space. (2) Figurative use: To limit or restrict something within a certain boundary or scope. In writing, especially legal writing, it is used to indicate that a principle or rule is applied within a narrow or specific context. Example: “[S]uch deferential review, which the Court was far from consistent in applying, was cabined to factbound determinations.” Loper Bright Enterprises et al. v. Raimondo, Sec’y of Commerce, et al., 603 U. S. ____ (2024).

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California source income

Income that is subject to California income taxation regardless of the residence of a trust’s fiduciaries and beneficiaries. “Examples of California source income include rental income or any other type of income derived from the ownership, control, or management of real or tangible personal property within California, gains realized from the sale of such property, income from a trade or business conducted within California, and income from certain intangible personal property.” Eric Bardwell, California Admits Incomplete Gift Non-Grantor Trusts Work…For Now, Bloomberg Tax, Dec. 3, 2020.

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call

(1) A financial contract that gives an investor the ability to buy an asset for a set price. • A call is a bet that the asset will trade higher. So, it is considered a bullish contract. • C.f. put.

chattel

Personal property that is a physical object that is typically movable or transferable; not real property. • Thomas Blount, A Law-Dictionary and Glossary (1717) defines chattels (with citations omitted):

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Chattels, or Catals, (Catalla,) comprehend all Goods moveable and immoveable, except such as are in Nature of Freehold, or Parecel of it, as may be collected out of Staundf. Chattels are either Personal or Real. Personal, may be so called in two Respects: One, because they belong immediately to the Person of a Man, as a Bow, Horse, etc. The other, for that being any Way injuriously withheld from us, we have no Means to recover them, but Personal Actions. Chattels Real, are such as either appertain not immediately to the Person, but to some other Thing, by way of Dependency, as a Box with Charters of Land, Apples upon a Tree, or a Tree it self growing on the Ground. … [O]r such as are issuing out of some immoveable Thing to a Person, as a Lease or Rent for Term of Years.
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Chevron deference

“On Tuesday, a Supreme Court precedent bolstering federal agencies’ ability to regulate wide aspects of American life will mark its 40th anniversary. . . . The doctrine, known as Chevron deference, requires courts to accept agencies’ reasonable interpretations of federal laws when they are ambiguous. // Presidential administrations have invoked it to uphold regulations from fishing boats to cryptocurrency to environmental protections.” Zach Schonfeld & Ella Lee, Supreme Court opinion season nears climax: 5 major decisions to come, The Hill, June 23, 2024 (Apple News link).

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chose

Thing.

chose in action

“Chose in Action is a Thing incorporeal, and only a Right; as an Annuity, Obligation for Debt, a Covenant, Voucher by Warranty, and generally all Causes of Suit for any Debt or Duty, Trespas for Wrong, are to be accounted Choses in Action. And it seems Chose in Action may be also called Chose in Suspence; because it has no real Existence or Being, nor can properly be said to be in our Possession.” Thomas Blount, A Law-Dictionary and Glossary (1717).

chosen family

In the LGBTQ+ community and for other marginalized groups, “the idea that [f]amily–for the purposes of emotion and physical support, living accommodations, etc.–doesn’t have to be biological. Your chosen family may include a romantic partner or any number of close platonic relationships.” Kamaron McNair, Take 3 steps to protect your assets if you’re LGBTQ, say experts: This is ‘our first recommendation to every couple’, CNBC, June 28, 2023 (Apple News link). “Chosen families are common in the LGBTQ community because so many members have been ostracized or completely cut off from their biological families due to their gender or sexual identity.”

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codicil

An amendment to a previously executed will. • A codicil can add to, modify, or revoke parts of a will. NY EPTL 1-2.1. It can confirm the will in whole or in part by republication. Id. But a codicil cannot revoke the entire will. Id. A codicil must be executed with the same formalities as a will (which are set forth in EPTL 3-2.1) because the term “will” generally includes a “codicil.” EPTL 1-2.19(b).

cognovit judgment

A confession of judgment by a debtor. • “The cognovit is a contractual provision, employed as a security device, whereby the obligor consents in advance to the creditor’s obtaining a judgment without notice or hearing (see, Overmyer Co. v. Frick Co., 405 U.S., at 176, 92 S.Ct., at 777-78, supra). In the present case, the cognovit contained a “warrant of attorney,” a provision that empowers any attorney to enter the obligor’s appearance in any court of record and to waive — on the obligor’s behalf — process and consent to the entry of judgment (Atlas Credit Corp. v. Ezrine, 25 N.Y.2d, at 225, 303 N.Y.S.2d 382, 250 N.E.2d 474, supra).” Fiore v. Oakwood Plaza Shopping Center, 78 N.Y.2d 572 (affording full faith and credit to a Pennsylvania cognovit of judgment).

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coins

“Units of cryptocurrency are generally referred to as coins or tokens.” Rev. Rul. 2023-14. See cryptocurrency.

“[A] system of marital property rights derived from the Spanish law and exists in eight states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas and Washington. Under this system husband and wife are co-owners of all real and personal property acquired by either or both during the marriage other than by gift, bequest, devise or inheritance.” Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 309 n.1 (7th ed. 2020).

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community spouse

For purposes of Medicaid, the spouse who does not need long-term or nursing home care. This spouse continues to live in the community.

commute

To change the type of obligation or payment. • Example: “When the practice of retaining hired servants developed in the fourteenth century, the services due from serjeanty tenants were, in many cases, commuted to a payment of rent, and the tenure was converted into socage.” Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 11 (7th ed. 2020) (emphasis added).

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compound interest

“[T]he interest on savings calculated on both the initial principal and the accumulated interest from previous periods. . . . Compounding multiplies money at an accelerated rate, and the greater the number of compounding periods, the greater the amount of compound interest.” Jason Fernando, The Power of Compound Interest, Investopedia, Aug. 2023 (Apple News link). • “Compounding, as in compound interest, is when you earn interest on both the money you’ve saved and the interest you earn on that money saved. As time passes, your interest will accumulate more rapidly and snowball. This can have a significant impact on your savings over time.” Olivia Peluso, Investing in a Retirement Plan for the First Time, Investopedia, June 2024 (Apple News link).

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concurrent interest

See concurrent ownership.

concurrent jurisdiction

Two or more courts having the same power to hear a case.

concurrent ownership

Two or more persons owning an interest in the same property. • Generally, concurrent interests are classified as tenancy in common, joint tenancy, joint tenancy with right of survivorship, or tenancy by the entirety. Two additional classifications of co-ownership are community property and tenancy in partnership. • See NY EPTL Article 6 Part 2 (Estates Classified As to Number of Persons), NY EPTL 6-2.1 (Estates in severalty, joint tenancy, tenancy by the entirety and in common).

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conflict of laws

Occurs when different jurisdictions’ laws apply to a case, creating uncertainty about which legal principles should govern the outcome. This often involves determining which jurisdiction’s laws are most appropriate to resolve the dispute. • See 📋 New York Conflict of Laws in the Outline.

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Congressional Review Act (CRA)

Procedures that allow Congress to overturn rules issued by federal agencies. • The Congressional Review Act (CRA): Frequently Asked Questions, Congressional Research Service, Nov. 12, 2021:

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The Congressional Review Act (CRA) is a tool that Congress may use to overturn rules issued by federal agencies. The CRA was included as part of the Small Business Regulatory Enforcement Fairness Act (SBREFA), which was signed into law on March 29, 1996. The CRA requires agencies to report on their rulemaking activities to Congress and provides Congress with a special set of procedures under which to consider legislation to overturn those rules.
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Under the CRA, before a rule can take effect, an agency must submit a report to each house of Congress and the comptroller general containing a copy of the rule; a concise general statement describing the rule, including whether it is a major rule; and the proposed effective date of the rule. After receiving the report, Members of Congress have specified time periods during which they must submit and act on a joint resolution of disapproval to take advantage of the CRA’s special “fast track” procedures. If both houses pass the resolution, it is sent to the President for signature or veto. If the President were to veto the resolution, Congress could vote to override the veto.
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If a joint resolution of disapproval is submitted within the CRA-specified deadline, passed by Congress, and signed by the President, the CRA states that the disapproved rule “shall not take effect (or continue).” The rule would be deemed not to have had any effect at any time, and even provisions that had become effective would be retroactively negated.
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Furthermore, if a joint resolution of disapproval is enacted, the CRA provides that a rule may not be issued in “substantially the same form” as the disapproved rule unless it is specifically authorized by a subsequent law. The CRA does not define what would constitute a rule that is “substantially the same” as a nullified rule. Additionally, the statute prohibits judicial review of any “determination, finding, action, or omission under” the CRA.
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Since its enactment, the CRA has been used to overturn a total of 20 rules: 1 in the 107 th Congress (2001-2002), 16 in the 115 th Congress (2017-2018), and 3 in the 117 th Congress (2021-2022).
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In feudal England, a lord’s manorial court for villein tenants. C.f. Court Baron.

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covenant of seisin

Edward T. Reilly, The Covenant of Seisin, St. John’s Law Review, Vol. 10, Dec. 1935:

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[A]mong many things, the usual warranty deed embraces an undertaking on the part of the grantor that he is seised as owner, at the time of the grant, of the land which the deed purports to convey. This assurance to the purchaser that the covenantor is possessed of the very estate in quantity and quality which his conveyance intends to transfer is called the “covenant of or for seisin.”
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The covenant need be couched in no particular terms; it need merely be but a stipulation or declaration that the grantor is seised of an estate of the quantum which he undertakes to convey. The New York short form of deed, culled mainly from the fuller language of former deeds, simply words this covenant for title as follows: “That the party of the first part is seised of said premises in fee simple * * *.” . . .
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covenant for seisin

See covenant of seisin.

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Coverdell education savings account (Coverdell ESA)

“[A] trust or custodial account set up in the United States solely for paying qualified education expenses for the designated beneficiary of the account. This benefit applies not only to qualified higher education expenses, but also to qualified elementary and secondary education expenses.” Topic No. 310, Coverdell Education Savings Accounts, IRS.

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CPLR § 408

In New York, “[d]iscovery in special proceedings is not as broad as in other civil proceedings. CPLR 408 governs discovery in special proceedings and requires leave of court for any disclosure with certain exceptions . . . .” Matter of K.Z. v. P.M., 29 Misc. 3d 572, 2010 NY Slip Op 20335 (Family Court Orange Co. 2010). • Failing to obtain leave of court for disclosure can be used to challenge a discovery subpoena in special proceedings (such as landlord and tenant summary proceedings). Example: “In reply to Respondent Soto’s opposition that Petitioner did not satisfy the elements necessary for leave to obtain discovery pursuant to CPLR §408, Petitioner’s counsel affirms, inter alia, that the subpoena is a trial subpoena, not a discovery subpoena.” Harbor Tech LLC v. Correa, 73 Misc.3s 1211(A), 2021 N.Y.Slip Op. 50995(U) (Kings Co. Civil Court Oct. 14, 2020, Stoller, J.).

creator

(1) For trusts, see settlor.

(2) NY EPTL 1-2.2 defines a creator as “a person who makes a disposition of property.”

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credit quality

For a bond: The “likelihood that the borrower will make the promised payments and return the principal.” Penelope Wang, 8 Things You Need to Know About Bonds, AARP Bulletin, Aug. 2023 (Apple News link).

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credit risk

The risk that a borrower will default on a loan.

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Credit Suisse

Switzerland’s second-largest bank by assets; based in Zurich. • Caitlin McCabe & Josh Mitchell, Why Is Credit Suisse in Trouble? The Banking Turmoil Explained, WSJ, March 16, 2023 (Apple News link):

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Zurich-based Credit Suisse [pronounced Credit Swees] traces its history back to 1856, when it was founded to finance the expansion of Swiss railroads. Today, it stands as Switzerland’s second-largest bank by assets, trailing UBS Group.
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The bank’s main business is managing money and creating investment products for wealthy clients around the world. . . .
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death-put redemption clause in a certificate of deposit

A feature in a certificate of deposit that allows a decedent’s estate to redeem the CD at face value in the event the holder of the CD dies before the CD’s maturity date. • See Hani Sarji, What is a Death-Put Feature of a Certificate of Deposit?, Wills, Trusts, Estates, April 3, 2022.

death tax

(1) A term that applies either to an estate tax or an inheritance tax. • This use of the term is politically neutral.

(2) The pejorative label for the “estate tax” given by its opponents.

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decanting

When statutory requirements are met, a way for a trustee to modify an otherwise irrevocable trust by transferring assets to a new trust. See NY EPTL 10-6.6. • Generally, decanting involves examining the language of an existing trust, creating a new trust with more desirable language, and moving the assets of the existing trust to the new trust.

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decedent

An individual who has died.

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decentralized apps

Software that allows users to access decentralized finance platforms. • Decentralized apps are popularly called “dapps.”

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decentralized finance

Paul Vigna, DeFi Is Helping to Fuel the Crypto Market Boom–and Its Recent Volatility, WSJ, June 3, 2021 (Apple News link):

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Short for decentralized finance, DeFi is an umbrella term for financial services offered on public blockchains. Like traditional banks, DeFi applications allow users to borrow, lend, earn interest, and trade assets and derivatives, among other things. The collection of services is often used by people seeking to borrow against their crypto holdings to place even larger bets.
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There are two key differences from mainstream banks: All services are for digital currencies instead of government-issued ones such as the dollar and the euro, and there is no intermediary or centralized system through which transactions are processed.
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DeFi is still an immature and highly risky market. In some cases, those running the apps are anonymous, making it harder for users to determine which platforms are reliable. The services aren’t regulated or insured, so if a platform fails there is no recourse.
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Another risk is security. . . .
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declaratory judgment

A type of relief that declares the rights, duties, or legal status of the parties without ordering any action or awarding any damages.

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decumulation

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demesne

Part of a manor either kept by a lord in his own hands or farmed for his own profit.

dependent tenure

In medieval England, after the Norman conquest, the principle that except for the king, every person holds land under some lord. • See tenure.

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deposit betas

“[T]he portion of rate changes that banks pass on to depositors.” Jon Sindreu, Banks Can’t Shortchange Savers Forever, WSJ, July 13, 2023 (Apple News link).

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derivative claim

“A derivative suit is instituted by the owner of the business to prosecute a claim on behalf of the company. This frequently applies when those charged with availing the business of court rem- edies are the alleged wrongdoers. A derivative claim belongs to the business and not the owner . . . . To determine whether a cause of action is personal (to the trust) or derivative, “the pertinent inquiry…‘is whether the thrust of the plaintiff’s action is to vindicate his [or her] personal rights as an individual and not as a stockholder on behalf of the corporation.’” Bibbo v. Arvanitakis, 145 A.D.3d 657 [2d Dept 2016]. The ultimate question, therefore, is where does the recovery go?” Michael Calcagni & Michael J. Borger, Standing of Trust Beneficiaries in Derivative Actions, NYLJ, Sept. 10, 2023. • Derivative claims include (1) diminution in the value of shares, (2) waste and mismanagement by the board of directors, (3) damage to a corporation’s reputation and associated goodwill due to chairman misconduct, and (4) diversion of corporate opportunities.

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derivative suit

See derivative claim.

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designated Roth contribution

A type of employee retirement contribution where a portion of an employee’s salary is withheld after-tax and transferred into an employer-sponsored retirement plan — 401(k), 403(b), or governmental 457(b) plans. • Unlike pre-tax elective contributions, designated Roth contributions are currently includible in gross income but tax-free when distributed. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions. • C.f. elective deferral contribution.

At an electrical panel: When two wires are connected to the same circuit breaker. Double tapping is not a good practice. It potentially causes overcurrent at the breaker and may overwhelm the electrical panel.

In trusts: “The loyalty norm forbids the trustee from self-dealing with trust assets and from engaging in conﬂict-of-interest transactions adverse to the trust.” John H. Langbein, The Contractarian Basis of the Law of Trusts, 105 Yale L.J. 625 (1995).

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duty of impartiality

A trustee’s duty to fairly balance the interests of two or more beneficiaries when investing, managing, and distributing the trust property. • The duty of impartiality arises when a trust has two or more beneficiaries, whether their interests are simultaneous or successive (i.e., income beneficiaries and remainder beneficiaries). Restatement (Second) of Trusts § 183 comment a (1959). • “The hallmark of the duty of impartiality is balance: The trustee must strike a fair balance between the beneficiaries, giving due regard to their respective interests.” Jesse Dukeminier et. al., Wills, Trusts, and Estates 821 (7th ed. 2005).

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duty of prudent administration

In trusts: “The duty of prudent administration is a reasonableness norm, comparable to the reasonable person rule of tort.” John H. Langbein, The Contractarian Basis of the Law of Trusts, 105 Yale L.J. 625 (1995).

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dwelling

ejector

Someone who dispossesses another.

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elective deferral contribution

A type of employee retirement contribution where a portion of an employee’s salary is withheld pre-tax and transferred into an employer-sponsored retirement plan — 401(k), 403(b), or SIMPLE IRA plans. • The employee contribution is generally a percentage of the employee’s compensation, but some plans permit the employee to contribute a specific dollar amount each pay period. • Also called “salary reduction contribution.” C.f. designated Roth contribution.

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eligible designated beneficiary

For years after 2020, with respect to inherited IRA accounts and retirement plans, a spouse or minor child of the deceased account holder, disabled or chronically ill individual, or an individual who is more than 10 years younger than the IRA owner or plan participant. An eligible designated beneficiary can take distributions over the longer of their own life expectancy and the employee’s remaining life expectancy, or follow the 10-year rule (if the account owner died before that owner’s required beginning date). Retirement Topics - Beneficiary, irs.gov.

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emergency fund

Savings that someone uses only when certain events occur. • Money set aside for unforeseen expenses. • “There are no strict rules on what counts as an emergency, but as a general rule of thumb, it should only be used for essential expenses. . . . You should keep your emergency fund in a relatively accessible account . . . .” Alexandria White, Emergency funds can offset surprise medical bills, unemployment an more–here’s how to get started, CNBC, May 3, 2023. • See emergency fund articles on WTE.

enfeoff

In feudal times, to give land. • Responding to the 1166 questionnaire by Henry II asking about the number of knights enfeoffed on the tenant’s land and the number required by his service, the return of the Archbishop of York wrote, “[O]ur predecessors enfeoffed more knights than they owed to the king, and they did this, not for the necessities of the royal service, but because they wished to provide for their relatives and servants.” Douglas and Greenaway, 2 English Historical Documents 907 (Oxford Univ.Press, 1953), quoted in Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 5 n.9 (7th ed. 2020).

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“entity” approach to partnership taxation

An approach to taxing the income of a partnership that treats the partnership as an entity that is separate from its partners. C.f. “aggregate” approach to partnership taxation.

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equitable adjustment

See equitable apportionment.

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equitable apportionment

“Requiring a fiduciary to reallocate benefits or burdens is the doctrine of equitable apportionment. In after-death tax planning, the doctrine is called equitable adjustment.” Joel C. Dobris, Limits on the Doctrine of Equitable Adjustment in Sophisticated Postmortem Tax Planning, 66 Iowa L. Rev. 273 (1981) (citations omitted).

“The doctrine of equitable adjustment allows for a reallocation of assets from the account of one beneficiary of a trust to the account of another to compensate for the disproportionate sharing of a tax burden. Carrico and Bondurant, Equitable Adjustments: A Survey and Analysis of Precedents and Practice, 36 Tax Law. 545, 545 (1983). The genesis of the doctrine is Estate of Warms, 140 N.Y.S.2d 169 (N.Y. Sur. Ct. 1955). In Warms, the court concluded that the trust’s principal account was entitled to a reimbursement from the income beneficiary’s account for the tax savings that would have resulted if the administration expenses, paid from principal, had been deducted from principal in computing the estate tax instead of from income on the estate’s income tax return. Id. at 170-71. Warms specifically did not decide the question which would have arisen if the executors had no option but would have had to deduct from income taxes an expense otherwise chargeable to principal. Id. at 171.” In re Jane Bradley Uihlein Trust, 142 Wis. 2d 277, 417 N.W.2d 908 (Wis. Ct. App. 1987).

See volatility index.

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fee

In feudal times land granted in return for military service. Also called a “fief.”

fee-only advisers

Advisers who “have limited their role strictly to that of fiduciary by virtue of compensation that forgoes commissions for selling financial products.” Alisa Wolfson, Fiduciary vs. financial adviser: What’s the difference?, MarketWatch, June 26, 2023.

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feudalism

The social structure of medieval Europe. It was pyramidal with the king at the top and peasants who tilled the soil at the bottom; everyone in between was both a lord over someone and a tenant under someone. The basis of rights and duties was typically status, not contract.

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fiduciary

“The term ‘fiduciary’ means ‘any person who occupies a position of peculiar confidence towards another.’” Sarah Patel Pacheco, Fiduciary Litigation: Avoiding (or Minimizing) the Traps, Tribulations, and Trials, 5 Est. Plan. & Cmty. Prop. L.J. 95 (2012), citing Montague v. Brassell, 443 S.W.2d 703, 713 (Tex. Civ. App.-Beaumont 1969, writ ref’d n.r.e.) (quoting Cartwright v. Minton, 318 S.W.3d 449, 453 (Tex. Civ. App.-Eastland 1958, writ ref’d n.r.e.). See executor, trustee.

Notes on the definition of “fiduciary” in New York:

(1) NY EPTL 1-2.7 defines a fiduciary as “[a] person who meets the description, in this part, of a ‘personal representative’ or who is designated by the creator or by the court to act as an assignee for the benefit of creditors, or a committee, conservator, curator, custodian, guardian, trustee or donee of a power during minority.” • NY EPTL 1-2.13 defines a personal representative as “a person who has received letters to administer the estate of a decedent. The term does not include an assignee for the benefit of creditors, or a committee, conservator, curator, custodian, guardian, trustee or donee of a power during minority.”

(2) Section (a) of NY EPTL 11-1.1 (“Fiduciaries’ powers”) defines the term “fiduciary” for the purposes of the section to mean, “administrators, executors, administrators d.b.n., administrators c.t.a.d.b.n., administrators c.t.a., ancillary executors, ancillary administrators c.t.a and trustees of express trusts, including a corporate as a well as a natural person acting as fiduciary, and a successor or substitute fiduciary, whether designated in a trust instrument of otherwise.”

(3) Section (3) of NY EPTL 11-A-1.2 (“Definitions) defines a “fiduciary” as “a personal representative or trustee. The term includes an executor, administrator, successor personal representative, and a person performing substantially the same function.”

(4) NY SCPA 103(21) defines a fiduciary as any of the following: (1) An administrator[*], (2) administrator c.t.a.[*], (3) administrator d.b.n.[*], (4) ancillary administrator[*], (5) ancillary administrator c.t.a.[*], (6) ancillary executor[*], (7) ancillary guardian[*], (8) executor[*], (9) guardian[*], (10) preliminary executor[*], (11) temporary administrator[*], (12) testamentary trustee [*], (13) the donee of a power during minority, (14) a voluntary administrator, (15) a public administrator acting as administrator, (16) a public administrator[*], (17) a county treasurer[*], and (18) a lifetime trustee. In this list, “[*]” signals two things: (1) NY SCPA 103(21) requires letters to be issued to that person before they are considered a “fiduciary.” (2) That person is also an “executor” under NY SCPA 103(20), which defines “executor” as “[a]ny person to whom letters testamentary have been issued.”

(5) Section 3 of NY SCPA 1306 (“Powers”) deems a voluntary administrator a fiduciary, but with limited powers:

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For the purposes of this article, a voluntary administrator shall be deemed to be a fiduciary of the estate until another fiduciary is appointed, and except as herein provided, the voluntary administrator shall have the rights, powers and duties with respect to personal property of an administrator duly appointed for the estate. The voluntary shall have no power to enforce a claim for the wrongful death of or a claim for personal injury to the decedent.
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Upon the appointment and qualification of another fiduciary of the estate, the powers of the voluntary administrator shall cease.
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(6) GOL § 5-1501(2)(a) states, in relevant part, “An agent acting under a power of attorney has a fiduciary relationship with the principal.” • GOL § 5-1505(2)(a), states, in relevant part, “An agent acting under a power of attorney has a fiduciary relationship with the principal.”

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fiduciary accounting

For a trust: Fiduciary accounting is the process of reporting and distributing the income and principal of the trust to the beneficiaries according to the terms of the trust document. Fiduciary accounting follows the rules and principles of the Uniform Principal and Income Act (UPIA) or the local trust law that governs the trust. Fiduciary accounting is mainly concerned with fulfilling the fiduciary duties of the trustee and ensuring that the trust assets are properly managed and distributed according to the trust document. C.f. tax accounting.

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fiduciary duty

Duties that the law places on fiduciaries to compel them to act in the best interests of beneficiaries. • “[T]he beneﬁciary, not the trustee, bears the risk and receives the rewards of the trustee’s bad or good management. If the trust property is invested wisely and produces handsome returns, the beneficiary, not the trustee, reaps most of the gains. If the trust property is invested poorly or is stolen by the trustee or others, the beneficiary, not the trustee, suffers the immediate consequences of the depletion in the trust fund. Putting aside reputational concerns and feelings of moral obligation (which is not to say that these considerations are unimportant), the problem is that trustee lacks a direct financial incentive to act with loyalty and care in managing the trust fund. The primary doctrinal answer to this problem . . . is the fiduciary obligation. The ﬁduciary obligation in trust law comprises duties of loyalty, prudence, and a host of subsidiary rules that reinforce the dudes of loyalty and prudence.” Jesse Dukeminier et. al., Wills, Trusts, and Estates 771 (7th ed. 2005). • “Empowering the trustee to transact freely in the financial markets has shifted the locus of protection for beneficiaries from powers law to fiduciary law. Whereas disempowerment [under old rules] prevented the trustee from acting, modern trustees’ powers law confers vast managerial discretion. Discretion entails the risk of harm as well as the opportunity to enhance the trust assets. To safeguard beneficiaries against abuse of this discretion, trust ﬁduciary law has developed as the functional replacement for the former scheme of trustee disability. Fiduciary law imposes two broad standards, loyalty and care, that regulate the exercise of the discretion that modern trustees’ powers law bestows. . . . Trust fiduciary law regulates the trustee’s exercise of discretion. Be it in trust law or in other fields of fiduciary obligation (for example, corporations, agency, or partnership), ﬁduciary duties are default norms imposed in juridical relations that feature ‘scope for the exercise of discretion.’ Fiduciary duties mean to ‘induce the fiduciary to use his power beneﬁcently.’” John H. Langbein, The Contractarian Basis of the Law of Trusts, 105 Yale L.J. 625 (1995).

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freeman

In feudal times a man who was free and might hold land but who owed some services to his lord. C.f. slave.

funeral insurance

See burial insurance.

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future interest

An estate in land to which the holder is or may be entitled to possession in the future. • The federal gift tax regulations define a future interest as any interest in property “limited to commence in use, possession, or enjoyment at some future date or time.” Reg. § 25.2503–3(a). • C.f. present interest. See reversion.

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G

gaslighting

“[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.”

“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).

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gig work

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).

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gold

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.

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gold IRA

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).

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governance

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

government bond

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

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Grammarly

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/

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grand serjeanty

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).

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grantor

(1) For trusts, see settlor.

“I love you” will

A last will and testament in which the testator bequeaths to the surviving spouse everything that the testator owns and can pass by probate. • An “I love you” will might be simple, but it has downsides. See Hani Sarji, “I Love You” Will Might Not Show Love to Surviving Spouse, Wills, Trusts, Estates, Feb. 12, 2022.

ICE U.S. Dollar Index

Launched in 1985, this index “measures the currency [i.e., the dollar] against a basket of its biggest trading partners . . . .” Chelsey Dulaney, Megumi Fujikawa & Rebecca Feng, Dollar’s Rise Spells Trouble for Global Economies, WSJ, Sept. 18, 2022 (Apple News link).

Illinois Senior Citizens Real Estate Tax Deferral Program

What is the Senior Citizens Real Estate Tax Deferral Program?, Illinois Revenue:

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The Senior Citizens Real Estate Tax Deferral Program provides tax relief for qualified senior citizens by allowing them to defer all or part of their property tax and special assessment payments on their principal residence. The deferral is similar to a loan against the property’s fair market value. Deferred amounts are borrowed from the state, who then pays the tax bill to the County Collector’s Office. Interest on the amount paid by the State accumulates and a lien is placed on the property for all deferred tax payments and interest. (320 ILCS 30/1 et. seq.).
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illiquid estate

A decedent’s estate that does not have sufficient cash to pay taxes (estate, death, or inheritance taxes) or credit claims before making distributions to beneficiaries or heirs.

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ILIT

An acronym for irrevocable life insurance trust.

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impounded document

Respecting New York WebSurrogate: A document that is not listed on WebSurrogate. • See WebSurrogate December 2021 Upgrade Info, nycourts.gov; Hani Sarji, New York County Surrogate’s Court Records Will Be Available on WebSurrogate Starting 11/6/2023, Wills, Trusts, Estates, Nov. 3, 2023.

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incidents of tenure

In feudal times, implied rights granted to a lord and implied obligations imposed on a tenant that were additional to the particular services required of a tenant to the lord. These rights arose from the feudal relationship, not from any express agreement by the tenant. • See tenure.

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See non-judicial settlement of an estate.

inheritable

Property that, upon an individual’s death and in the absence of a will, passes to legally recognized heirs under the laws of intestacy. Inheritable property typically includes assets that are solely owned by the decedent and do not have designated beneficiaries or joint ownership arrangements that transfer ownership automatically at death. Intestacy statutes govern how such property is distributed, often prioritizing close relatives such as spouses, children, and other family members in a legally defined order.

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inheritance

Property or assets received from a deceased individual, either through a will (probate property), by operation of law (non-probate property), or under the laws of intestacy if there is no will. Inheritance includes all property passed down to heirs or beneficiaries, whether by will, trust, joint ownership with rights of survivorship, direct beneficiary designations, or, in the absence of a will, through the statutory rules of intestate succession.

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Among other things.

interest rate risk

“If interest rates rise, the value of long-term bonds will suffer a far greater decline in price than bonds with shorter-term maturities.” Paul S. Lee, Implementing Total Return Trusts (2002).

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Internal Revenue Code (IRC)

The federal tax statutes in the United States. • “Tax statutes had different iterations before they were officially codified in 1874. The tax code was formally titled the Internal Revenue Code in 1939, and Congress made revisions in 1954 and 1986.” TheStreet Staff, What Is the Internal Revenue Code? Definition & History, TheStreet, Jan. 31, 2023 (Apple News link).

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Internet Tax Freedom Act (ITFA)

Christine Kim, Weekly SSRN Article Review And Roundup: Kim Reviews The Internet Tax Freedom Act At 25 By Hellerstein & Appleby, TaxProf Blog, April 28, 2023:

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The ITFA was enacted in 1998 to temporarily suspend the enactment of new state and local taxes on Internet access in order to encourage electronic commerce. Congress also created a committee to study the issues raised by such taxes, and to give legislative recommendations. After failing to adopt federal legislation and extending the ITFA four times, Congress finally made the act permanent in 2016.
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The ITFA prohibits three types of taxes: (1) taxes on internet access; (2) discriminatory taxes on electronic commerce; and (3) multiple taxes on electronic commerce. . . . [T]he technology, business models, and charges associated with access to and use of the internet have evolved dramatically since the ITFA’s original enactment.
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. . .
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[T]he best solution would be for Congress to repeal or amend the ITFA to tackle the current digital economy. Otherwise, . . . ITFA could continue to lead to distortion and litigation over states’ reasonable ability to tax the digital economy . . . . [T]he underlying rule the ITFA imposes is not “fit for service” and so all litigating about it is a waste of time and resources no matter the result.
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intestacy law

The law that applies when someone dies without a will, with a will that is successfully challenged, or with a will that does not dispose of all of the decedent’s probate estate.

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L

labor hoarding

“Employers’ propensity to hold on to workers even as the economy slows . . . .” Abha Bhattarai & Lauren Kaori Gurley, Labor market adds 236,000 jobs in March, powering economy on, Washington Post, April 7, 2023 (Apple News link).

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laddered bond portfolio

A portfolio of bonds that mature at different set periods (such as every year) or that have short, medium, and longer maturity. The goal is to give you access to cash when the bonds mature without having to sell the bond. If you don’t need the cash, you can reinvest the proceeds in new bonds.

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land trust

“A land trust is a trust of real estate wherein the settlor grants the realty to a trustee to have and to hold in fee simple. The trustee has full record title and under the terms of the deed in trust is entitled to all the rights, privileges and powers of record ownership. The deed in trust specifically states that a potential purchaser, lessee, mortgagee, or pledgee shall not be obliged to inquire into the authority of the trustee’s acts. This deed in trust is subject to a second document known as a land trust agreement which enumerates the beneficiary’s rights in relation to the trustee. It is important to remember, for purposes of marketability of title, that only the deed in trust is recorded. The unrecorded trust agreement lists the beneficiary’s rights with respect to the property which are: 1) the power to direct the trustee to convey or otherwise deal with the title to the property, 2) the right to manage and control the property and 3) the right to receive the proceeds and avails from the rental, sale, mortgage or other disposition of the property. The important distinguishing factor between a land trust and the so-called real estate investment trust (more commonly referred to as a business or Massachusetts trust) is that in the latter, the trustee actually manages the business by making the decisions and investing accordingly. In a land trust the duties of the trustee are severely restricted by the land trust agreement to acts affecting the title to the property and those acts can only be performed at the direction of the beneficiaries. Land Trusts in New York, 37 St. John’s L Rev. (1962) (footnotes omitted).

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last-in, first-out (LIFO) method

“[Y]ou . . . sell the most recently purchased securities. This option may mean your capital gains portion is lower and the principal is higher. This would allow you to withdraw more while keeping your capital gains low. It is another way to keep your taxable income below the bracket if you need more money in a specific year, assuming the securities were held for more than 365 days, classifying them as long-term capital gains.” Laila Maidan, How to pay 0% capital gains tax on up to $123,250 of income, Business Insider, June 22, 2024 (Apple News link). C.f. first in, first out (FIFO) method.

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“laughing” heir

A distant relative of a decedent (such as a distant cousin in a foreign country), who is said to be “laughing” because the relative rejoices at receiving an inheritance, instead of feeling remorse at the loss of the decedent.

“Any person designated to receive a transfer by will of personal property.” NY SCPA § 103(33). See also NY EPTL 13-4.1(d). C.f. devisee.

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A trust created while the settlor is alive. C.f. testamentary trust.

lineal ancestors

Parents, grandparents, and great-grandparents.

lineal descendants

Sons, daughters, grandchildren, great-grandchildren, etc.

liquid asset

An asset that can be readily converted into cash. Examples: A checking or saivngs account.

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loan principal

The amount of money that is being borrowed in a loan.

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loan-to-value ratio

The amount being borrowed in a loan divided by the appraised value for the property. See David McMillin, What is a loan-to-value ratio?, Bankrate, June 27, 2023 (Apple News link) (“From a lender’s perspective, a lower LTV ratio is better than a higher one because it indicates that a loan applicant can make a larger down payment and won’t have to borrow as much money.”).

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longevity risk

The problem of outliving retirement savings. Because people don’t know how long they’re going to live, there is uncertainty in building a nest egg that will last their life-span. • “People tend to underestimate their lifespan when planning for the future, advisers said. A 65-year-old woman today who is a nonsmoker and in excellent health has a 54% chance of living to 90, a 31% chance of living to 95 and a 13% of living to 100, according to the Actuaries Longevity Illustrator.” Ashlea Ebeling, A Retirement Tax Break That Ends the Fear of Outliving Your 401(k), WSJ, July 23, 2023 (Apple News link).

long-term care insurance

Insurance that covers the costs of long-term care, such as the cost of a home health aide to assist with some of the activities of daily living. • “Unlike health insurance, which typically has policy limits that renew each year, long-term care insurance policies instead provide coverage for a set number of years once qualifying events occur. So, choosing fewer years of coverage can lower long-term care insurance’s price.” Jake Safane, Buying long-term care insurance in your 70s? Do this to keep costs down, experts say, CBS News, June 19, 2024 (Apple News link).

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long-term services and supports (LTSS)

Refers to the comprehensive array of paid and unpaid medical and personal care services designed to help individuals—due to aging, chronic illness, or disability—perform activities of daily living (such as eating, bathing, and dressing) and instrumental activities of daily living (such as preparing meals, managing medications, and housekeeping). These services may be delivered in institutional settings like nursing facilities, or in home and community-based environments, including home care aides, adult day programs, transportation, and supported employment. LTSS can be needed and used over periods ranging from several weeks to many years, depending on a person’s health care coverage and ongoing level of need.

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loophole

A way of avoiding a tax that is intentionally provided by Congress or discovered by creative lawyers.

lord

In feudal England, the owner of a manor. • “Not only did the lord supervise the agricultural economy of the manor, but he also, through the manorial courts over which he presided in person or through his bailiff, adjudicated controversies among his tenants and regulated much of their daily lives.” Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 13 (7th ed. 2020). • The lord had free tenants who held land in socage or by knight service. The lord retained the remaining lands (demesne lands), which the villeins worked. • A lord presided over two courts: the Court Baron (for free tenants) and the Court Customary (for villein tenants).

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\nLucas v. Earl, 281 U.S. 111 (1930)

A landmark U.S. Supreme Court decision that held that taxpayers–in this case, spouses–cannot avoid income tax by assigning their income to others. Fruits must be attributed to the tree on which they grew, not “a different tree from that on which they grew.”

M

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managed account

See separately managed account.

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manor

In feudal times: An estate or unit of lordship, varying in size. • “The manor was an agricultural, governmental, and fiscal unit, usually co-extensive in territory with the ancient village, composed of lands held by the lord and by tenants of different classes.” Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 13 (7th ed. 2020). • See lord.

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manorial court

In feudal times, a court presided over by a lord (or the lord’s bailiff) that adjudicated disputes among tenants. • The lord presided over two manorial courts: The Court Baron for free tenants, and the Court Customary for villein tenants. • Villein tenants had recourse only in the manorial courts, not the royal courts.

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marginal tax rate

“A marginal tax rate is a tax rate based on the last dollar of taxable income. . . . The U.S. and many countries use such a tax bracket system in which a different tax rate is applied to different levels of taxable income. As a person’s income increases, so does the marginal tax rate. . . . Marginal tax rates do not take into account payments for Social Security and Medicare. Those are deducted separately.” TheStreet Staff, What Is a Marginal Tax Rate? Definition & Example, TheStreet, May 24, 2023 (Apple News link).

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market risk

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For purposes of the rule against perpetuities: An identifiable person who is alive at the time that an interest in trust is created.

mediator

A mediator is a professional, neutral person who is trained to help litigants come to an agreement about their dispute without the need for a judge to decide it.

Medicaid Asset Protection Trust (MAPT)

An irrevocable trust that allows individuals to protect their assets from Medicaid after any applicable look-back period, ensuring they can receive assistance with long-term care without depleting their hard-earned resources.

See nota bene.

A part of a judicial opinion that is not necessary to deciding the case at hand. It is not binding on subsequent cases, but is considered persuasive. • Example: “The question was considered by Judge Grover in Juliand v. Rathbone (39 N.Y. 369), but it was not necessary to decide it as the judgment was necessarily as given, whether the court held the one way or the other on the point now under consideration. The remarks of the learned judge upon that branch of the case did not necessarily embody the views of the court and may be regarded as obiter, and the judgment as passing upon the other ground suggested by him.” Brennan v. Willson, 71 N.Y. 502 (1877).

Situations where one party takes unfair advantage of another, typically through deceptive or manipulative practices, which deprive the other party of their free will. Overreaching is often used synonymously with coercion or duress. See 🔑 NY: Stipulations Can Be Set Aside Because of Overreaching].

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P

part performance

An equitable exception the Statute of Frauds by which courts enforce oral contrast relating to real estate. • Pattelli v. Bell, 187 Misc.2d 275, 721 N.Y.S.2d 734 (Supreme Ct., Richmond Co. 2001):

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Part performance “is based on principles of equity, and, specifically, recognition of the fact that it would be a fraud to allow one party to a real estate transaction to escape performance after permitting the other party to perform in reliance on the agreement” (Messner Vetere Berger McNamee Schmetterer Euro RSCG v Aegis Group, 93 NY2d 229, 235; see General Obligations Law § 5-703 [4]). Part performance alone is not enough. “There must be performance ‘unequivocally referable’ to the agreement, performance which alone and without the aid of words of promise is unintelligible or at least extraordinary unless as an incident of ownership, assured, if not existing” (Burns v McCormick, 233 NY 230, 232). “What is done must itself supply the key to what is promised. It is not enough that what is promised may give significance to what is done” (id.).
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partnership

An unincorporated organization with two or more members.

passive trust

A trust in which the trustee has no duties. C.f. active trust.

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pass-through entity tax (PTET)

Allows partnerships and S corporations to elect annually to pay state and local taxes through the entity and for the partners and shareholders to receive a personal income tax credit equivalent to the tax that the entity paid. See N.Y. Tax Law §§ 860, 861. • Some states, such as New York, enacted the PTET as a response to the state and local tax cap of $10,000 that the Tax Cut and Jobs Act of 2017 imposed. • On April 9, 2022, New York City became the first city in the United States to enact a PTET (retroactive to January 1, 2022). N.Y. Tax Law Article 24-B.

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patrimony

An inheritance from one’s father or ancestor of the father. • Example: “On some undisclosed previous date each [infant] had received as a legacy from a grandmother two $1,000 bonds . . . . [Because of a wrongful transfer of the legacy by the father of infants, the] court is . . . confronted with the unwelcome alternative of determining either that the patrimony of the infants is lost to them, or that the respondent, who admittedly paid value and had no notice of the facts hereinbefore recited, must refund the proceeds or value of the securities.” In re Goodchild, 160 Misc. 738 (N.Y. Surrogate’s Ct., Kings. Co. 1936) (emphasis added).

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pay-as-you-go

See pay-go.

The process by which a will is given effect after death.

probate assets

Assets that are controlled by a will.

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probate estate

“A probate estate includes only assets that pass through a will.” Gross Estate vs. Probate Estate, Smart Asset, July 28, 2023. C.f. gross estate.

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profit

The amount of money that a business earns after deducting all of its expenses from its revenue. Expenses include operating costs, taxes, and any other expenses that the business may incur in the process of generating revenue. C.f. net sales. See Hani Sarji, Net Sales v. Profit, Wills, Trusts, Estates, Aug. 7, 2023.

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progressive tax

A tax that imposes a larger share of the tax burden on those who have more or earn more. It imposes lower tax rates on lower-income taxpayers and higher tax rates on higher-income taxpayers. See TheStreet Staff, What Is a Progressive Tax? Definition & Example, May 24, 2023 (Apple News link) (“A progressive tax structure allows low-income earners to pay a smaller proportion of their income as tax compared to high-income individuals, who are taxed at progressively higher rates.”). C.f. flat tax, regressive tax.

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projection bias

Believing that future preferences or conditions will align with the present.

A financial contract that gives an investor the ability to sell an asset for a set price. • A put is a bet that the asset will trade lower. So, it is considered a bearish contract. • C.f. call.

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Q

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qualified charitable distribution (QCD)

“A QCD is a direct transfer of funds from an IRA to a qualified charity. QCDs can be counted toward satisfying one’s RMDs, but, unlike regular withdrawals from an IRA, the donor doesn’t pay tax on these dollars. This will help keep a retiree’s taxable income lower, since the distribution doesn’t count toward adjusted gross income. The maximum annual amount that can qualify for a QCD is $100,000.” Jonathan I. Shenkman, Retirees Have to Pay Taxes, Too. 6 Smart Ways to Reduce Them., Barron’s, Nov. 22, 2023 (Apple News link).

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Qualified Terminable Interest Property Trust (QTIP)

A trust that “allows an individual to leave assets to a surviving spouse along with specific instructions to pay out the remaining assets upon the surviving spouse’s death. The surviving spouse doesn’t have the ability to make changes to how the remiander is paid out . . . .” Debbie Carlson, A Will Can Split a Family. How to Avoid the Hurt., Barron’s, July 15, 2023 (Apple News link).

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quantitative easing

“Quantitative easing expands the money supply—when the Fed purchases Treasuries and other securities directly from banks and on the open market, it creates money out of thin air to do it. That new cash ends up on bank balance sheets, which they can then use to increase lending to businesses and consumers. The greater availability of credit contributes to lower interest rates, more economic activity, and higher asset prices.” Nicholas Jasinski, Saving the Banks Isn’t Quantitative Easing, Barron’s, March 20, 2023 (Apple News link). • “Since the 2008 crisis, the fed and other central banks have undertaken various rounds of ‘quantitative easing’–creating money to buy government bonds and other assets. The artificial demand for such assets holds down interest rates, which enables political authorities to spend lavishly, run massive deficits and take countries deeper into debt.” James Freeman, Paul Singer, the Man Who Saw the Economic Crisis Coming, WSJ, April 7, 2023 (Apple NEws link). • “The Fed has taken some of [Silicon Valley Bank’s] losses onto its own balance sheet, and that is in effect a resumption of quantitative easing. There will be more money printed at just the time the Fed was meant to be fighting inflation.” Matthew Lynn, Bank collapse spells higher inflation, Money Week, March 2023 (Apple New link).

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quantitative tightening

“After the spread of the Covid-19 pandemic, the U.S. central bank made enormous purchases of Treasurys and mortgage-backed securities in 2020 to stabilize financial markets. In June 2022, the Fed initiated a program to reverse this process, passively shrinking those holdings by allowing securities to ‘runoff’ the portfolio without replacing them with new ones, a process known as quantitative tightening. // This allowed up to $60 billion in Treasurys and up to $35 billion in mortgage-backed securities to mature monthly without reinvesting the proceeds.” Alice Uribe, Perpetual Sells Bonds, Cuts Cash as Fed Slows Pace of Quantitative Tightening, WSJ, June 20, 2024 (Apple News link).

renunciation

See disclaim.

required beginning date

The first date the original retirement account owner was required to begin taking required minimum distributions.

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required minimum distribution (RMD)

For certain retirement accounts, the amount an individual must take. • RMDs “are the bare minimum one is required to take. If someone is in an advantageous tax situation, taking more than what is required can minimize taxes on the distributions later.” Jonathan I. Shenkman, Retirees Have to Pay Taxes, Too. 6 Smart Ways to Reduce Them., Barron’s, Nov. 22, 2023 (Apple News link). • “RMDs are the government’s way of getting its share of retirement savings that has grown tax-deferred for decades.” Elizabeth O’Brien, 20% of Retirees Haven’t Taken Their RMD. What Happens if You Miss the Deadline., Barron’s, Dec. 14, 2023 (Apple News link).

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A future interest in property that is retained when a transferor conveys a lesser estate than the transferor had. • A revision arises automatically by operation of law. • When a transfer is made by a will, the heirs of the transferor-testator retain the reversion because they are substituted by law for the decedent.

revolving debt

“Revolving debt is debt that is open-ended, meaning you can reuse it once you pay down your balance, as with a credit card. . . . [Y]ou get a maximum credit line and then you can spend up to that limit as many times as you need to. The available credit you have will fluctuate depending on how much credit you’ve used. With this type of debt, you must make at least the minimum payment, and the remaining balance will then transfer over to the next month with interest. “ Investopedia, Debt: The Good, the Bad and the Ugly, Aug. 2023 (Apple News link). C.f. installment debt.

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right of sepulcher

The common-law right of the deceased’s next of kin to immediate possession and control of the decedent’s body for preservation and burial. This right protects the next of kin from unauthorized interference, such as improper handling, disposal, or failure to notify them about the body. A violation occurs if someone unlawfully deprives the next of kin of the body or interferes with their ability to arrange for burial or other proper disposition. The right is intended to provide solace and comfort through the ritual of burial.

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“Essentially, a Roth conversion entails transferring funds from traditional retirement accounts, which are subject to taxation upon withdrawal, to Roth IRAs. This strategic maneuver is aimed at eliminating future tax-related risks, reducing the overall tax burden over time and increasing the value of one’s after-tax retirement savings.” Troy Sharpe, Roth IRA Conversions: Benefits and Considerations Beyond Taxes, Kiplinger, Sept. 29, 2023 (Apple News link).

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rule against perpetuities

The rule against perpetuities serves as a backstop to prevent dynasty trusts from eroding the estate and gift tax base. The common law rule against perpetuities is that an interest in trust is void unless it is certain to vest, if at all, no later than 21 years after the end of a “measuring life” (i.e., an identifiable person who is alive at the time the interest is created). See Hani Sarji, 🔑Even Under Common-Law Rule Against Perpetuities, Trusts Can Last for Over a Century, Wills, Trusts, Estates, Feb. 11, 2022.

Rule of 72

(1) “The Rule of 72 is an easy way to calculate how long it will take your investment to double in value. . . . You divide 72 by the annual rate of return you expect to earn on that investment. For example, if you expect an annual return of 8%, it would take approximately 9 years for your investment to double (72 divided by 8 equals 9).” Charles Lewis Sizemore, The Rule of 72 Is an Easy Way to Assess Your Investments. Are You using It?, Kiplinger, May 22, 2024 (Apple News link).

(2) “The Rule of 72 can also be used to assess the impact of inflation on your purchasing power. If you want to determine how long it will take for the purchasing power of your money to be cut in half due to inflation, you can use the same formula. Let’s say the inflation rate is 3%. You could divide 72 by 3 to get 24 years. Assuming a 3% rate of inflation, your purchasing power would be cut in half in 24 years.” Charles Lewis Sizemore, The Rule of 72 Is an Easy Way to Assess Your Investments. Are You using It?, Kiplinger, May 22, 2024 (Apple News link).

(*) “Remember though, the Rule of 72 is designed to be a rough estimate and its assumptions aren’t always realistic. It assumes a constant rate of return, and stock returns are anything but constant. The average return is far from indicative of the return you’re likely to get in any given year. It also doesn’t account for taxes, fees or other expenses that can chip away at your returns. And like all financial models, it’s only as good as its inputs: Garbage in, garbage out.” Charles Lewis Sizemore, The Rule of 72 Is an Easy Way to Assess Your Investments. Are You using It?, Kiplinger, May 22, 2024 (Apple News link).

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S

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salary reduction contribution

See elective deferral contribution.

sanism

“[I]rrational prejudice against or judgment about persons with mental disabilities embodied in doctrine, policy, decisional application and other aspects of law.” Pamela Champine, A Sanist Will?, Dec. 16, 2002 (SSRN link).

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sans serif

See serif.

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scoring a bill

An estimate of the economic impact of a tax bill. Scoring examines: (1) What a bill would cost taxpayers; (2) how much money will come out of the Federal Treasury; and (3) in the case of a tax bill, how much the bill would generate or reduce income to the Federal Treasury. The Congressional Budget Office (CBO), a non-partisan office, does the scoring. See Sen. Chuck Grassley, Ask Chuck: What does it mean to “score” a bill?, YouTube, Sept. 15, 2009; Mason Ethington, Jeffrey L. Hoopes & Jacob Thornock, The Corporate AMT Raises Little Revenue. Rescore and Repeal It, 187 Tax Notes Fed. 1431, May 21, 2025 (“[T]he corporate AMT falls short of its projected generated revenue by more than 90 percent. . . . We propose that the corporate AMT be rescored to reexamine its revenue potential and, if the evidence is consistent with what we found from these public disclosures, repealed.”).

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scutage

In feudal times, in tenure by knight service, a monetary payment paid by a tenant to a lord (or tenants-in-chief to the king) in lieu of actually providing knights. Scutage became a form of direct tax, but it gradually fell into disuse as feudalism ended.

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seal

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(vb.) To prevent disclosure of documents, typically by a court order. See unseal order.

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section 7520 interest rate

A rate that taxpayers use to calculate the present value of an annuity, an interest for life or for a term of years (including unitrust interests), a remainder, or a reversionary interest. The monthly rate is determined by multiplying the monthly Applicable Federal Midterm Rate by 120 percent and rounding the product to the nearest two-tenths of one percent. For example, the rate that is 120 percent of the applicable federal rate (compounded annually) for January 2023 is 4.62 percent. That rate is then rounded to the nearest two-tenths of one percent or 4.6 percent for purposes of IRC 7520. The section 7520 interest rate is published monthly by the Internal Revenue Service in the Internal Revenue Bulletin. See Reg. § 20.7520-1 (Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests); Section 7520 Interest Rates, IRS.

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secured debt

“[D]ebt backed by an asset used as collateral for amounts not paid. If the loan isn’t paid back, the lender has the option to seize the asset.” Investopedia, Debt: The Good, the Bad and the Ugly, Aug. 2023 (Apple News link). C.f. unsecured debt.

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seisin

In feudal times, the possession of land.

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self-declared trust

A trust in which the grantor and the trustee are the same.

self-settled trust

A trust in which the grantor retains a beneficial interest (i.e., is a beneficiary).

separately managed account (SMA)

“[D]iscrete investment accounts held by individual investors for which the money is invested by a professional money manager. The account can begin as one of many investment-style templates available, but then are personalized by the money manager based on the financial and tax needs of the client, as well as the client’s individual preferences.” Lori Ioannou, Brokerage Firms Are Pitching Separately Managed Accounts. Here’s What to Know., WSJ, Jan. 7, 2024 (Apple News link). • SMAs also called “wrap accounts,” “managed accounts,” or “individually managed accounts.”

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serif

“A serif is not an angel (a seraph), but rather is a fine cross-stroke at the end of the principal stroke of a letter. Serifs enable the eye to move easily from letter to letter of a line of text and hence improve the readability of a document set in a serifed typeface. Sans serif typefaces lack serifs. Times Roman is a serifed typeface and Arial is a sans serif typeface. In the following examples, the serifs are the fine lines at the ends of the s, r, i, and f in the word serif, which is set in Times New Roman, and which are missing from the same letters in the words sans serif, which are set in Arial.” Supreme Court of the State of New York, Appellate Division: Second Judicial Department, A Glossary of Terms for Formatting Computer-Generated Briefs, with Examples. C.f.* monospaced typeface.

The Appellate Division Second Department prohibits the use of a sans serif typeface: “The rules require the use of a serifed typeface to enhance the readability of the brief (22 NYCRR 1250.8[f][2]). The use of sans serif fonts is prohibited.”

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serjeanty tenure

In feudal times, land holding from a lord in exchange for a personal, non-military service to that lord. • “Serjeanty” is derived from the medieval Latin word, “serientia,” which means “service.” • The king’s administrative and household officials (such as the marshal, steward, butler, and chamberlain) provided serjeanty tenure, a non-military service. See tenure. C.f. military tenure.

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service

In feudal times, a duty, obligation, or monetary fee provided by a tenant to a lord. • The service was fixed at the creation of a tenure. • Some services were military in nature (see [military tenure](#military tenure)); others were non-military in nature (see serjeanty tenure).

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service of process

The delivery of legal papers to the other party in a lawsuit, usually by personal delivery or mail.

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A California-based, regional bank serving U.S. venture capitalists and technology startups that rapidly collapsed in March 2023, which was the second-biggest bank failure in U.S. history in terms of assets, leading the Federal Deposit Insurance Corp. to take control of the bank by creating a new entity, the Deposit Insurance National Bank of Santa Clara, which received all of SVB’s deposits. The reason for SVB’s collapse is because it purchased Treasury bonds and mortgage-backed bonds when interest rates were at historic lows, but these securities declined in value when interest rates rose. Instead of holding on to the bonds, as it intended, SVB was forced to face up to the losses when it was flooded with withdrawal requests in March 2023: Clients tried to withdraw $42 billion on March 9. See Rachel Louise Ensign, Corrie Driebusch & Meghan Bobrowsky, Silicon Valley Bank Closed by Regulators, FDIC Takes Control, WSJ, March 10, 2023 (Apple News link); Peter Santilli & James Benedict, Silicon Valley Bank’s Meltdown Visualized, WSJ, March 11, 2023 (Apple News link).

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skip person

For purposes of the generation-skipping transfer tax, a transferee who is two or more generations younger than the transferor. IRC § 2613. Examples: (1) In a transfer from grandparent to a grandchild, the grandchild is a skip person. (2) In a transfer from a great-uncle to a great-niece, the great-niece is a skip person.

A clause in a trust that protects a beneficiary’s interest from the claims of creditors.

SPLAT

An acronym that stands for spousal access lifetime trust.

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sprinkle trust

A trust that gives the trustee has the discretion to distribute income among specified persons. The trustee determines whether and to what extent to distribute trust income. A sprinkle trust is used in lieu of separate trusts for each beneficiary.

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squeaky wheel principle

The idea that the loudest problem is the one that gets the most attention. See The squeaky wheel gets the grease, Wikipedia. • Example demonstrating the squeaky wheel principle: On August 22, 2023, a lawyer posted the following on the New York State Bar Association’s Trusts and Estates Law Section: “I found that you have to go into the Kings County [Surrogate’s Court] court frequently to ask about the file. On one occasion they lost the original will and the court just stopped working on the file. We had to prod them into proceeding. On another occasion, the file was ready to go but was found sitting in a cabinet. Once they took it out of the cabinet, I got letters in 2 weeks. They seem to discover things when you ask about the file. In person is best.”

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stagflation

Periods of high prices and slow growth.

standard deduction

A set amount that taxpayers subtract from taxable income if they do not list (i.e., itemize) their deductions on Schedule A (Form 1040). • “[A] fixed dollar amount that reduces the income on which a person is taxed . . . .” Jarrell Dillard & Mark Niquette, A Guide to Trump’s Tax and Policy Bill That Congress Passed, Bloomberg, July 3, 2025 (Apple News link). • “The amount of the standard deduction depends on the taxpayer’s filing status, age, and whether they are blind or a dependent of another taxpayer.” Robert Powell, Reduce Your Tax Bill With These Deduction Strategies, TheStreet, July 31, 2023 (Apple News link).

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state and local tax (SALT) deduction

“SALT . . . allows taxpayers who itemize to deduct certain state and local taxes against federal taxes paid. The 2017 tax overhaul instituted a $10,000 limit on that deduction, slated to run through 2025. On Capitol Hill, a fight is brewing over whether to increase the amount that can be deducted beyond $10,000.” John Tamny, Opinion: Why Lawmakers Should Pass the SALT Deduction, WSJ, Aug. 15, 2023 (Apple News link).

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static 529 plan

“Static plans allow investors to be more involved and find a plan that aligns with their respective risk level.” Keith Reid-Cleveland & Patricia Oey, What Is a 529 College Savings Plan?, Morningstar, Nov. 2, 2022 (Apple News link). C.f. age-based 529 plan.

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status quo bias

Preference for the current state of affairs.

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Statute of Frauds

A rule that invalidates oral agreements respecting real property. • Example from Michigan: Laura Morris, Are Oral Instructions for Real Estate Transfers Enforceable in Probate Court?, JD Supra, June 28, 2023: “No, it is not enforceable according to In re Estate of Finney, Docket No 361305 (Mich Ct App June 15, 2023) (unpublished). . . . While most oral agreements are enforceable, the statute of frauds requires agreements regarding real estate to be in writing. MCL 566.106.” • Example from New York: “The alleged oral agreement is one for an interest in real property and thus falls within the purview of the Statute of Frauds which holds that ‘[a]n oral agreement to convey an estate or interest in real property, other than a lease for a term not exceeding on year, is nugatory and unenforceable,’ and ‘[a] party to the agreement may legally and rightfully refuse to recognize or perform it’ (*Woolley v Stewart, 222 NY 347, 350-351; see, General Obligations Law § 5-703).” Pattelli v. Bell, 187 Misc.2d 275, 721 N.Y.S.2d 734 (Supreme Ct., Richmond Co. 2001). • C.f. part performance.

Statute of Wills (1540)

A law in England that allowed land to be devised. • Prior to the Statute of Wills, land descended to the eldest son, and landowners who wanted to deviate from primogeniture turned to uses.

Statute Quia Emptores (1290)

(1) “[G]ranted to ‘every freeman’’ the right to alienate without paying a fine to his lord. This statute was construed as not affecting the rights of the king, such that tenants in capite continued to be subject to fines for alienation until 1660, with the adoption of legislation abrogating most of the incidents of tenure.” Cornelius J. Moynihan & Sheldon F. Kurtz, Introduction to the Law of Real Property 18 (7th ed. 2020).

(2) Prohibited the grant of land in frankalmoin by anyone other than the king, unless they obtained the king’s permission.

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statutory buyout

For an LLC: “[W]here one member sues for dissolution, the other members can trigger a statutory right to purchase the plaintiff members interest . . . .” Kevin Brodehl, “Equitable Buyout” as a Remedy for LLC Wrongdoing?, JD Supra, June 26, 2023. See California Code, Corporations Code § 17707.03(c). C.f. contractual buyout, equitable buyout.

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statutory will

Another term for the laws of intestacy (or laws of descent and distribution). • Each state has enacted statutes that provide a default distribution scheme (i.e., a default estate plan) that approximates the disposition of assets that a typical person would make upon death.

stipulated facts

A statement of facts that litigants agree upon. Stipulated facts streamline the litigation because the litigants do not have to prove those facts. If litigants agree to all of the facts, then the issue is about the law that governs the legal questions raised by the facts or the application of the law to the facts.

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“still working” exception for RMDs

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surviving executor

The executor where there are two or more executors, and one or more die.

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T

target-date fund

A mutual fund that gradually adjusts asset allocation over time into more conservative categories as it approaches a target retirement age. • “[A] diversified target-date fund . . . shifts money from stocks to bonds as investors age . . . .” Anne Tergesen, Why a Bull Market Is a Bad Time to Check Your 401(k), WSJ, June 15, 2023 (Apple News link).

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tarrif

“Here’s the short answer: Tariffs are a tax on imported goods. They generally make affected consumer products more expensive. In theory, well-designed tariffs will also encourage targeted industries to produce more in the United States. And manufacturing certain goods domestically — instead of importing them from abroad —may have national security or economic benefits. Trump’s own rationales for his tariffs are numerous and shifting: He sees them as a tool for raising revenue, enhancing national security, and revitalizing the US economy by increasing domestic manufacturing jobs. But the president’s tariffs are so broad, high, and ever-changing that they could actually backfire.” Eric Levitz, 5 big questions about Trump’s tariffs and how they might work, Vox, April 2, 2025 (Apple News link).

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tax accounting

For trusts: Tax accounting is the process of preparing and filing tax returns for the trust and its beneficiaries. Tax accounting follows the rules and regulations of the Internal Revenue Service (IRS) and the state tax authorities. Tax accounting is mainly concerned with complying with the tax laws and minimizing the tax burden of the trust and its beneficiaries. C.f. fiduciary accounting.

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See military tenure.

term

For a bond: “[T]he amount of time over which it is scheduled to make payments.” Penelope Wang, 8 Things You Need to Know About Bonds, AARP Bulletin, Aug. 2023 (Apple News link).

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testament

Traditionally, an instrument disposing personal property. • Historically, a testament related solely to personal property and a will to real estate. • C.f. will.

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testamentary substitutes

Ways of passing property at death other than a will. • Testamentary substitutes include lifetime trusts, joint ownership with a right of survivorship, and assets that have a beneficiary designation filled out (such as life insurance and retirement plan designations).

testamentary trust

A trust that is created under a will and takes effect after the testator dies. C.f. lifetime trust.

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testate

Someone who dies with a will. C.f. intestate.

testator

Someone who writes a will

the 4% rule

“Once you have an idea of what your annual spend will look like, you can work backwards using the 4% rule, which essentially says that you can safely withdraw 4% of your retirement assets each year.” Laila Maidan & Kathleen Elkins, FIRE Movement: Early retirees discuss limitation, need to resume working, Business Insider, Sept. 13, 2023 (Apple News link).

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the fiduciary obligation

See fiduciary duty.

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the great wealth transfer

“[W]hen Baby Boomers will pass on more than $70 trillion in wealth to younger generations.” Allison L. Lee, I Wish I May, I Wish I Might: Estate Planning’s Gentle Nudge, Kiplinger, March 22, 2023 (Apple News link). • Cerulli Anticipates $84 Trillion in Wealth Transfers Through 2045, Cerulli Associates, Jan. 20, 2022.

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The New Domesday Book

A survey of Great Britain conducted in 1874. • See Domesday Book.

the observer effect

“[T]he fact that observing a situation or phenomenon necessarily changes it,” Ken Baclawski, The Observer Effect.

the TINA effect for stocks

A market in which bond yields are so low that stocks are the only investment choice. • “Tina” stands for “there is no alternative.” Investing in just stocks instead of allocating funds between stocks and bonds is considered suboptimal. See Investopedia, TINA: There Is No Alternative. • For example, the “TINA effect” occurred in August 2019 when 60% of the stocks in the S&P 500 (1.7%) and most individual sectors offered dividend yields that exceeded the yield on 10-year U.S Treasury notes (1.640%). See Michael Wursthorn, Falling Bond Yields Make Equities Hard to Ignore, WSJ, Aug. 13, 2019 (Apple News link). • In April 2022, market conditions (falling stock prices and rising bond yields) signaled the end of the TINA effect. See Dion Rabouin, Wall Street Finds New Value in Cash as Global Fears Weigh on Markets, WSJ, April 25, 2022 (Apple News link).

(1) Investment: “Total returns ‘include dividend reinvestment as well as price appreciation.’ R. Ibbotson, G. Brinson, Investment Markets 65 (1987).” Joel C. Dobris, Probate World at the End of the Century: Is a New Principal and Income Act in Your Future, 48 Rec. Ass’n B. City N.Y. 280 (1993).

A specific type of indenture used in bond or debt security transactions that establishes the terms governing the relationship between the bond issuer, trustee, and bondholders. It outlines the trustee’s fiduciary duties, the rights of bondholders, and the obligations of the issuer, often including provisions for managing collateral and remedies in case of default. Trust indentures are subject to specialized laws, such as the Trust Indenture Act of 1939, to protect bondholders’ interests. See, e.g., Beck v. Manufacturers Hanover Trust Co., 218 A.D.2d 1, 632 N.Y.S.2d 520 (App. Div. 1995).

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trust protector

One or more people named in a trust to act in a non-fiduciary capacity to ensure the trustee is adhering to the trust settlor’s intent and wishes.

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trustee

“Trustees are the legal owners of the trust. As such, they control the management of the trust assets and the distributions a beneficiary receives. The trustee cannot use the trust assets for their benefit, but they have to act honestly and in good faith for the benefit of the beneficiaries and abide by the trust terms.” Christine Fletcher, Unhappy With Your Trustee? 5 Ways To Remove Or Replace A Trustee, Forbes, Dec. 22, 2023 (Apple News link). • In a third-party trust, a person (i.e., an individual or a financial institution) who accepts the transfer of assets from a settlor and agrees to manage and distribute the assets to the trust’s beneficiaries pursuant to the terms of the trust agreement. In a trust where the settlor is the sole trustee, an individual who makes a written declaration to manage and distribute assets (that the individual transferred to the trust) to the trust’s beneficiaries (who the individual named). • Trustees are fiduciaries, which means they are held to a higher standard when discharging their duties. • A trust can name one or more trustee. • When a trust has more than one trustee, the trust should state whether they have the same or different duties, and whether they can act jointly or separately.

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trustor

See settlor.

turnkey property

“Turnkey properties are homes that are fully functioning and ready to rent out immediately.” Kathleen Elkins, How to use HELOC home equity line of credit buy property build wealth, Business Insider, Oct. 13, 2022 (Apple News link).

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typeface

“[A] complete set of characters of a particular and consistent design for the composition of text, and is also called a font. Typefaces often come in sets which usually include a bold and an italic version in addition to the basic design.” Supreme Court of the State of New York, Appellate Division: Second Judicial Department, A Glossary of Terms for Formatting Computer-Generated Briefs, with Examples.

“[A] trust where no distinction is drawn between income and principal and a set percentage of asset value is paid out annually in lieu of income.” Joel C. Dobris, Probate World at the End of the Century: Is a New Principal and Income Act in Your Future, 48 Rec. Ass’n B. City N.Y. 280 (1993). • “In a unitrust the payout to the income beneficiary is a fixed percentage of the fair market value of the trust as revalued each year.” Matter of Ives, 192 Misc. 2d 479 (NY Sur. Ct., Broome Co. 2002).

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unrealized gain

An asset that has appreciated in value but has yet to be sold.

unrealized gains tax

“A tax on unrealized gains would mean that even if you had not sold a stock or other asset, you would need to pay tax on it if it appreciated in value.” Zain Jaffer, *Unrealized Gains Should Not Be Taxed, Kiplinger, July 17, 2024 (Apple News link) (“In March, President Joe Biden announced a plan to raise revenues for the U.S. government by taxing unrealized gains on assets for those claiming over $100 million in assets. . . . While I’m not an economist, as an investor who runs a family office, I believe that instead of taxing unrealized gains, what the government really ought to do is to rein in its spending.”).

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unrealized loss

An asset that has gone down in value but has yet to be sold.

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unseal order

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A declaration swearing that the pleadings or statements made in a document are true. NY CPLR 3020(a)defines a verification as a “statement under oath that the pleading is true to the knowledge of the deponent, except as to matters alleged on information and belief, and as to those matters he believes it to be true.”

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“The VIX ‘fear’ index, a measure of stock market volatility that shoots up when investors grow anxious . . . .” Michael Hiltzik, Column: The Fed’s anti-inflation work is almost done, with an assist from the banking crisis, Los Angeles Times, March 22, 2023 (Apple News link).

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W

waive extradition

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To voluntarily agree to return to another jurisdiction to face criminal charges.

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wallet

See digital asset account.

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warrant of eviction

The legal document allowing an eviction to occur.

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wardship

In feudal times, when certain tenants (such as those who held by tenure by knight service) died with minor children, the lord became the guardian of both the person and lands of the heir. • “Long after the feudal system lapsed, burdensome feudal landholding rules endured. Particularly resented were . . . the bizarre ﬁscal exactions, called wardship and marriage, that functioned as penal transfer taxes on minors.” John H. Langbein, The Contractarian Basis of the Law of Trusts, 105 Yale L.J. 625 (1995).

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wash sale

Selling or trading securities (such as stocks) at a loss, and then buying substantially identical securities within 30 days before or after the date of the sale. • “To prevent investors from gaming the system, the tax code postpones the use of losses if an investor purchases a ‘substantially identical’ security within 30 days before or after selling the loser. . . . The delayed use of losses applies to wash sales of stocks, bonds, mutual funds and ETFs, among others. It also applies if the investor sells a loser in a taxable account and then buys it in a retirement plan such as an IRA within 30 days. Stock-option grants and exercises also count as purchases.” Laura Saunders, The ‘You-Make-a-Lot-of-Money Tax’ Hits More Americans, WSJ, June 23, 2023 (Apple News link).

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will substitute

Property that passes on death without a will or the necessity of probate or other court intervention, including joint accounts, lifetime trusts, life insurance, and other accounts with beneficiary designations. Also called “non-probate asset.”

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woke

(1) Someone who actively focuses on issues of justice (racial and social), the environment, or other societal issues. • “The idea that patriarchy, white supremacy, transphobia, homophobia, Islamophobia, and other ills inexorably saturate our lived realities and that the highest good is to uncover and oppose them is, I think, a central component of ‘wokeness’ as both its proponents and critics understand it.” Thomas Chatterton Williams, You Can’t Define Woke, Atlantic, March 17, 2023 (Apple News link).

(2) An adjective that some Republican politicians use to bash any policy that they oppose, specifically one they think is “liberal.” It’s an appeal to bias as a means to avoid substantive conversation about the particulars of an issue. See, e.g., Sahil Kapur, Josh Hawley labels Silicon Valley Bank ‘too woke to fail’, NBC News, March 2023 (Apple News link) (“Republicans like Florida Gov. Ron DeSantis and House Oversight Chair James Comer of Kentucky claimed that the bank was too focused on policies around diversity and its consideration of environmental and social factors in investments — known as ESG.”); Doyle McManus, Column: Silicon Valley Bank’s collapse may be a blessing in disguise, Los Angeles Times, March 19, 2023 (Apple News link) (“Republican politicians provided a dose of comedy, blaming SVB’s financial blunders on the imaginary menace of “woke banking.” There’s no evidence that the bankers’ political leanings, “woke” or otherwise, affected their balance sheet.”). • Hani’s opinion: Politicians who forestall conversation by using such adjectives get an A+ for rabble-rousing and an F for analysis. For example, to suggest that regulators took over SVB because it is too “woke” overlooks the underlying economics, which Jonathan Weil discusses in his prescient article, Rising Interest Rates Hit Banks’ Bond Holdings (WSJ, 11/11/2022, Apple News link), several months before the collapse of SVB: “SVB Financial Group, the parent of Silicon Valley Bank, said the market value of its held-to-maturity bonds was $15.9 billion less than their balance-sheet value, as of Sept. 30. That gap was slightly more than SVB’s $15.8 billion of total equity.” See Thomas Chatterton Williams, You Can’t Define Woke, Atlantic, March 17, 2023 (Apple News link) (“I have argued for years now that ‘woke’ is not a viable descriptor for anyone who is critical of the many serious excesses of the left yet remains invested in reaching beyond their own echo chamber. The word is more confusing than useful, and we should make good-faith efforts to avoid using it.”).

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words of limitation

At common law, words in a conveyance that indicate the estate that has been created. • For example, in the grant “to A and his heirs,” the words “and his heirs” are words of limitation. C.f. words of purchase.

words of purchase

At common law, words in a conveyance that identify the grantee. • For example, in the grant “to A and his heirs,” “A” is the only word of purchase because it identifies the recipient of the property. C.f. words of limitation.

wrap account

See separately managed account.

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X

Y

Z

zakāt

“[A] nearly 1400-year-old wealth tax . . . which is a key component of an Islamic socio-economic system and a main form of worship.” Ahmed E. Taha, Reducing the Costs of Zakāt, Pepperdine University Legal Studies Research Paper No. 2022/23, Virginia Tax Review, Vol. 41, No. 2, 2022, Forthcoming (SSRN link).

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We want to acknowledge that we wrote some of the definitions in this glossary with the help of advanced algorithms and machine learning technology. Using AI technology allowed for a more efficient and accurate creation process. However, we believe in being transparent about the assistance provided by AI.

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K

Table of Contents

Preface

#’s

10-year rule

18B attorney

50/30/20 budget rule

60/40 portfolio

401(k)

2503(c) trust

7520 rate

A

abatement

abeyance

abrogate

abstract fees

Accelerated Cost Recovery System (ACRS)

accidental American

accounting period

accumulation planning

acknowledgment

acknowledgment of paternity

action for mesne profits

action for the recovery of mesne profits

action of trespass for mesne profits

active trust

activities of daily living (ADLs)

ActivityPub

ademption

adjourn

adjournment

adjusted gross income (AGI)

administration

administrator cum testamento annexo (c.t.a.)

administrator de bonis non (d.b.n.)

ad valorem tax

advance-and-protect strategy

affidavit

affidavit of entitlement in Nevada

affidavit of handwriting

affirmative defense

after-tax dollars

age-based 529 plan

agency mortgage-backed securities

agency mortgage bonds

“aggregate” approach to partnership taxation

Agreement Settling Account

aids

alienable

alienation

allodial

amend

American Citizens Abroad

amortization

annual compounding

annuitant

annuity

answer

antenuptial agreement

appellant

appellee

appraisal gap

appraisal gap waiver

appraisal waiver

articles of incorporation

artificial intelligence (AI)

asset allocation

asset protection

assignee for the benefit of creditors

autophagy

average liquidity coverage ratio

B

baby boomer

back-end SLAT

backfire effect

balanced portfolio

Barista FIRE

basis point

Battle of Hastings

bear market