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  2. Life interest - Wikipedia

    en.wikipedia.org/wiki/Life_interest

    A life interest [1] (or life rent in Scotland) is a form of right, usually under a trust, that lasts only for the lifetime of the person benefiting from that right. A person with a life interest is known as a life tenant. A life interest ends when the life tenant dies. An interest in possession trust is the most common example of a life ...

  3. Ademption by satisfaction - Wikipedia

    en.wikipedia.org/wiki/Ademption_by_satisfaction

    Ademption by satisfaction, also known as satisfaction of legacies, is a common law doctrine that determines the disposition of property under a will when the testator has made lifetime gifts to beneficiaries named in the will.

  4. Fee tail - Wikipedia

    en.wikipedia.org/wiki/Fee_tail

    In English common law, fee tail or entail, is a form of trust, established by deed or settlement, that restricts the sale or inheritance of an estate in real property and prevents that property from being sold, devised by will, or otherwise alienated by the tenant-in-possession, and instead causes it to pass automatically, by operation of law, to an heir determined by the settlement deed.

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  6. Elective share - Wikipedia

    en.wikipedia.org/wiki/Elective_share

    The elective share is the modern version of the English common law concepts of dower and curtesy, both of which reserved certain portions of a decedent's estate which were reserved for the surviving spouse to prevent them from falling into poverty and becoming a burden on the community.

  7. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    This applies even if a foreigner is in a country that has entered into a tax treaty with the U.S. Filing of Form 706-NA by the deadline is required to take advantage of the provisions of the tax treaty, although the estate may also file for a six-month extension using Form 4768, or the Form 706-NA may in some cases be accepted late with ...

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