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decedent

   Also found in: Medical, Legal, Acronyms 0.07 sec.
de·ce·dent  (d-sdnt)
n. Law
A dead person.
[Latin dcdns, dcdent-, present participle of dcdere, to depart, die; see decease.]
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.decedentdecedent - someone who is no longer alive; "I wonder what the dead person would have done"
dead person, dead soul, deceased, deceased person, departed
individual, mortal, person, somebody, someone, soul - a human being; "there was too much for one person to do"
dead - people who are no longer living; "they buried the dead"
infernal - an inhabitant of Hell; "his roar made the infernals quake"
living dead, zombie, zombi - a dead body that has been brought back to life by a supernatural force


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? Mentioned in ? References in periodicals archive
 
11 (10/24/06), the Tax Court held that the exercise of a testamentary general power of appointment (GPA) by a decedent in favor of her grandchildren was subject to generation-skipping transfer tax (GSTT).
TC upholds GSTT Regs by Ransome, Justin / The Tax Adviser
However, the beneficiary can deduct the amount of taxes the decedents estate pays on the IRD.
Can estate reduce IRAs' value for tax purposes? by Reichert, Charles J. / Journal of Accountancy
Instead, the decedent is treated as the owner of the assets transferred or contributed to an FLP.
FLP litigation: have Strangi and Bongard provided clarification, ... by Allmon, Michael B. / California CPA
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