Estate Planning Glossary
Estate planning documents use specialized legal terms that carry specific meaning in Pennsylvania law. This glossary explains what they mean in plain English.
Advance Directive
A legal document expressing your wishes about medical treatment if you become unable to communicate. In Pennsylvania, an advance directive can include both a living will (treatment preferences) and a healthcare power of attorney (designating someone to make decisions for you). Governed by 20 Pa.C.S.A. § 5401 et seq.
Beneficiary
A person or entity designated to receive assets from a will, trust, life insurance policy, or retirement account. Beneficiary designations on financial accounts and insurance policies override what your will says — so keeping them up to date is critical. A common estate planning mistake is updating a will but forgetting to update beneficiary designations.
Bequest
A gift of personal property made through a will. A specific bequest leaves a particular item ("my wedding ring to my daughter"). A general bequest leaves a sum of money ("$10,000 to my nephew"). A residuary bequest covers everything left over after specific and general bequests are fulfilled.
Codicil
A legal document that makes changes to an existing will without replacing it entirely. A codicil must be executed with the same formalities as a will — signed by the testator and witnessed. For substantial changes, drafting a new will is usually cleaner and less likely to create ambiguity.
Decedent
The legal term for a person who has died. In estate planning and probate, "the decedent" refers to the person whose estate is being administered. You will see this term throughout court filings, the Register of Wills, and the Orphans' Court.
Durable Power of Attorney
A power of attorney that remains effective even if the principal (the person granting the power) becomes mentally incapacitated. In Pennsylvania, a power of attorney is presumed durable unless it expressly states otherwise (20 Pa.C.S.A. § 5601.1). This is the type you want for estate planning — it ensures your agent can act when you need them most.
Estate
Everything a person owns at the time of their death — real property, bank accounts, investments, personal property, vehicles, and any other assets. The estate also includes debts and obligations. Estate planning is the process of deciding how these assets will be managed and distributed.
Executor / Executrix
The person named in a will to manage the decedent's estate. The executor files the will with the Register of Wills, gathers assets, pays debts and taxes, and distributes the remaining assets to beneficiaries. In Pennsylvania, the executor receives Letters Testamentary from the Register of Wills, granting legal authority to act. ("Executrix" is the traditional female form, though "executor" is now used for all genders.)
Fiduciary
A person or institution legally obligated to act in the best interest of another. Executors, trustees, and agents under a power of attorney are all fiduciaries. They must avoid self-dealing, keep accurate records, and manage assets prudently. Breach of fiduciary duty can result in personal liability and removal.
Guardian (of a Minor)
A person appointed to care for a minor child if both parents die or become incapacitated. You can nominate a guardian in your will. Without a nomination, the Orphans' Court decides. Choosing a guardian is one of the most important reasons for parents of young children to have a will.
Healthcare Power of Attorney
A document that designates someone (your "healthcare agent") to make medical decisions on your behalf if you are unable to communicate. Different from a living will, which states your preferences — the healthcare POA names the person who will advocate for you. Can be combined with a living will into a single advance directive.
Inheritance Tax (Pennsylvania)
Pennsylvania imposes an inheritance tax on assets transferred at death. The rates depend on the relationship between the decedent and the beneficiary: 0% for surviving spouses, 4.5% for lineal descendants (children, grandchildren), 12% for siblings, and 15% for all other beneficiaries. Life insurance proceeds payable to a named beneficiary are exempt. The inheritance tax return must be filed within 9 months of death.
Inter Vivos Trust
A trust created during the grantor's lifetime (as opposed to a testamentary trust, which is created by a will). A revocable living trust is the most common type of inter vivos trust in estate planning. Assets placed in an inter vivos trust avoid probate.
Intestate / Intestacy
Dying without a valid will. When someone dies intestate, Pennsylvania's intestacy laws (20 Pa.C.S.A. § 2101 et seq.) dictate how assets are distributed based on family relationships. The surviving spouse and children are first in line. If there is no surviving spouse or children, assets pass to parents, then siblings, then more distant relatives. Having a will avoids intestacy and lets you decide.
Irrevocable Trust
A trust that cannot be changed or cancelled by the grantor after it is created (with limited exceptions). Assets placed in an irrevocable trust are generally removed from the grantor's taxable estate and protected from creditors. Used for advanced estate planning, Medicaid planning, and asset protection. More restrictive than a revocable living trust.
Letters Testamentary
A document issued by the Register of Wills granting the executor legal authority to act on behalf of the decedent's estate. Banks, title companies, and financial institutions require Letters Testamentary before they will release assets to the executor. Without a will, the equivalent document is called Letters of Administration.
Living Will
A document that spells out your preferences for medical treatment if you are terminally ill or permanently unconscious and unable to communicate. In Pennsylvania, a living will can direct that life-sustaining treatment be withheld or withdrawn. It does not appoint a decision-maker — that is the healthcare power of attorney.
Per Stirpes
A method of distributing assets where a deceased beneficiary's share passes down to their children (the decedent's grandchildren) in equal parts. Example: if you leave your estate equally to your three children per stirpes, and one child dies before you leaving two grandchildren, those two grandchildren split the deceased child's one-third share.
Pour-Over Will
A will designed to work with a revocable living trust. Any assets that were not transferred into the trust during the person's lifetime "pour over" into the trust at death. The pour-over will acts as a safety net — but assets that pass through it still go through probate before reaching the trust.
Power of Attorney (General)
A legal document authorizing another person (your "agent" or "attorney-in-fact") to act on your behalf in financial, legal, and business matters. A general power of attorney covers broad authority. In Pennsylvania, it must be signed, dated, and either witnessed by two people or acknowledged before a notary (20 Pa.C.S.A. § 5601).
Probate
The court-supervised process of validating a will, appointing an executor, paying debts and taxes, and distributing the decedent's assets. In Allegheny County, probate is handled by the Register of Wills and the Orphans' Court. Probate can be time-consuming and costly, which is why many people create revocable living trusts to avoid it.
Register of Wills
The Allegheny County office responsible for accepting wills for probate, issuing Letters Testamentary or Letters of Administration, and overseeing the initial steps of estate administration. Located in the City-County Building in downtown Pittsburgh. Not the same as the Orphans' Court, which handles disputes.
Revocable Living Trust
A trust you create during your lifetime that holds your assets for your benefit while you are alive, then distributes them to your beneficiaries after death — without going through probate. You can change or cancel it at any time. You typically serve as your own trustee. The trust becomes irrevocable at your death.
Self-Proving Affidavit
A sworn statement signed at the same time as your will, in which the witnesses and the testator affirm that all formalities were observed. Attaching a self-proving affidavit means the court can accept the will without requiring the witnesses to appear in person at probate — significantly speeding up the process.
Testator / Testatrix
The person who makes a will. To be a valid testator in Pennsylvania, you must be at least 18 years old and of sound mind. ("Testatrix" is the traditional female form, though "testator" is now commonly used for all genders.)
Trust
A legal arrangement where one person (the trustee) holds and manages assets for the benefit of another (the beneficiary), according to the terms set by the person who created the trust (the grantor). Trusts can be revocable or irrevocable, created during life or by will. They are one of the most flexible tools in estate planning.
Trustee
The person or institution responsible for managing trust assets according to the trust document's instructions. The trustee has a fiduciary duty to act in the beneficiaries' best interests. You can name yourself as trustee of your own revocable living trust and designate a successor trustee to take over if you become incapacitated or die.
Will (Last Will and Testament)
A legal document that directs how your assets are distributed after death, names an executor to manage your estate, and can nominate a guardian for minor children. In Pennsylvania, a will must be in writing and signed by the testator. While witnesses are not strictly required under PA law, a self-proving affidavit (which requires witnesses and a notary) is strongly recommended.
Disclaimer: This glossary provides general legal information about Pennsylvania law and is not legal advice. Reading this page does not create an attorney-client relationship with Rob Cowburn, Esq. or Represent Yourself, LLC. Every legal situation is unique. If you have specific legal questions about your circumstances, contact an attorney for advice.
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