Adjusted gross estate

Adjusted taxable gifts

Alternative valuation date

Annual exclusion

Applicable credit

Beneficiary

Carryover basis

Common-law states

Community property states

Complex trust

Corpus

Current gifts

Deceased spousal unused exclusion (DSUE)

Distributable net income (DNI)

Distribution deduction

Donee

Donor

Estate

Executor

Exemption equivalent

Family limited partnership

Fiduciary

Fiduciary duty

Future interest

Generation-skipping tax (GST)

Grantor

Gross estate

Heirs

Inter vivos transfers

Joint tenancy

Joint tenancy with right of survivorship

Last will and testament

Life estate

Life insurance trust

Marital deduction

Nondeductible terminable interests

Present interest

Probate

Probate estate

Remainder

Remainderman

Reversion

Serial gift

Simple trust

Taxable estate

Taxable gifts

Tenancy in common

Terminable interest

Testamentary transfers

Trust

Trustee