Legal Terminology and Charts

Estate Planning and Estate Administration Terminology - an explanation of many legal terms used in wills, trusts and in other articles about estates and estate planning. (Revised February 2004)

Per Stirpes Distribution - Simple - A flowchart to explain a typical simple distribution "per stirpes" under a will or trust.

Per Stirpes Distribution - Complex - A flowchart to explain a complex distribution "per stirpes" under a will or trust.

Per Capita Distribution - A flowchart to explain a typical per capita distribution in a will or trust.

Real Estate Terminology - A non-legalese reference dictionary of common real estate terms.

Types of Pennsylvania Trusts - Descriptions of various types of Trusts used for Pennsylvania estate planning.


Notice Pursuant to Final Regulations Under Circular 230, effective June 20, 2005
The opinions contained in any communication on the web site are not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code. 



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