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n. Law
A dead person.

[Latin dēcēdēns, dēcēdent-, present participle of dēcēdere, to depart, die; see decease.]


(Law) law chiefly US a deceased person
[C16: from Latin dēcēdēns departing; see decease]


(dɪˈsid nt)

n. Law.
a deceased person.
[1590–1600; < Latin dēcēdent-, s. of dēcēdēns, present participle of dēcēdere. See decease, -ent]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.decedent - someone who is no longer alivedecedent - someone who is no longer alive; "I wonder what the dead person would have done"
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
References in periodicals archive ?
Likewise, the lifetime exercise or release of a general power is often treated as if the decedent made a lifetime transfer of the property subject to the power.
Understanding the tax deductibility of income in respect of a decedent (IRD) is gaining significance as the baby boomer generation reaches retirement.
2001(a) imposes an estate tax on the transfer of the taxable estate of every decedent who was a U.
4th DCA 2016), highlights the uncertainty in Florida law over the proper party to bring a cause of action for the return of assets transferred by the decedent prior to the decedent's death or inter vivos transfers.
entered September 9, 2013, upon a jury verdict, awarding plaintiffs $300,000 for decedent Rachel Levy's conscious pain and suffering; $150,000 for plaintiff Hadassah Levy's past loss of custodial services, and $400,000 for her future loss of custodial services (over a ten-year period); and $100,000 for plaintiff Miriam Levy Oates's future loss of nurture, care and guidance (over a five-year period), affirmed, without costs.
1014(a), the basis of property in the hands of a person acquiring it from a decedent or to whom it passed from a decedent is the property's fair market value (FMV) at the date of the decedent's death.
The Decedent made his last quarterly premium payment on Oct.
IRC Section 2035(b), also known as the "gross-up rule," increases the value of an estate by the amount of any gift taxes that the decedent or the decedent's estate pays within three years of death.
This article focuses on data reported on estate tax returns filed for Year-of-Death 2007 decedents that have been linked to income, deduction, and tax liability information reported on the Form 1040 filed by the decedent for the year prior to death, Tax Year 2006.
Reported cholera ORS treatment received at home for health facility versus community decedents, Haiti, October-November 2010 * Health facility decedent, ORS use no.
The Decedent, Christina Marie Forbes, aged 42, who resided at 1504 West 24th Street, Little Rock, Pulaski County, Arkansas, died at 10:12 PM on or about May 20.
To illustrate, for a decedent who had died during 2009 owning appreciated property valued as of the decedent's date of death at $2.