I’m a voracious reader, a copious note-taker, and an aficionado of interesting terms. Below, I link to definitions I’ve written or gathered in my asynchronous conversations with others through their written words. The explanation of each word or concept is at a different stage of development – some are mere stubs, while others are mature. I frequently revisit and revise definitions to make them more interesting and useful. They are malleable mementos of my travels and travails. Please contact me with feedback or suggestions.


2503(c) Trust

abstract fees

acknowledge

active trust

activities of daily living

adjourn

adjusted basis

adult day health care

after-born child

alienable

amortization

amount realized

annual budget resolution

appointee

assisted living facility

basis

bear market

beneficiary

blogiversary

budget reconciliation

bypass trust

capitalized

CARES Act

cestui que use

cestui que trust

circumstantial evidence

class life

convention

crossover medium

credit shelter trust

criminal defense lawyer

custodial care

decanting

declaration of trust

declining balance method

depreciation

devise

devisee

distributee

divestment planning

documentary evidence

Domesday Book

domicile

donee of the power

drafting

enfeoff

entail (n.)

estate

estate in land

estate planning

exchange

executory contract

fair market value

fear of disconnection

feoffee to uses

feudalism

fiduciary

fief

forced heir

forced heirship

function

fungible commodity

future interest

goodwill

grantor

grantor retained interest partnership

grip

grounded theory

guardian

heir

heir at law

hereafter

heretofore

home health aide

homemaker service

honours

House Budget Committee

identity data

improvement

individual trustee

intangible property

intelligence

inter vivos

intestate

investment income

irrevocable minor’s trust

irrevocable trust

issue

judicial settlement

legacy

legatee

level premium

life tenant

lifetime trust

lifetime trustee

living trust

long term care

long term care insurance

Medicaid

millennium

mindfulness

modern monetary theory (MMT)

motion in limine

multilevel marketing

next of kin

non-exclusive power of appointment

Norman Conquest

nuncupative will

nursing home

Obamacare

opprobrium

passive trust

per curiam

persistence

pot trust

present interest

pretermitted child

pretermitted heir

primogeniture

private letter ruling

probate assets

probate

property class

recapture

reconciliation

recovery period

remainder interest

resilience

salvage value

section 179 deduction

section 1245 property

section 1250 property

self-proving will

self-settled trust

serjeanty tenure

service

shame resilience

silent trust

skilled care

sprinkling trust

standby trust

straight line method

structural components

success

tangible property

tax exempt

tenant in capite

tenant in chief

tenure

term interest

testamentary substitutes

testamentary trust

The Federal Housing Finance Agency

The Economic Recovery Tax Act of 1981 (ERTA 1981)

The Patient Protection and Affordable Care Act (ACA)

The Tax Cuts and Jobs Act (TCJA)

theoretical saturation

theory

third party trust

TIPS

top marginal tax rate

trusts and estates

unadjusted basis

unit-of-production method

unlimited marital deduction

unsigned opinion

use

useful life

vulnerability

Wholehearted living

Zettelkasten

[Updated 9/24/2021]