New York Law
Clear Definitions for Common Probate Terms
Understanding probate terminology can make the estate administration process much easier to navigate. This glossary provides clear, straightforward definitions of common probate and estate planning terms, helping you better understand legal documents, court proceedings, and the responsibilities involved in settling an estate.
Accounting Proceeding
A formal court review of an executor's or trustee's financial management of estate assets.
Administrator
A person appointed by the court to handle the estate of someone who died without a valid will (intestate).
Administrator c.t.a. (cum testamento annexo)
An administrator appointed when there is a valid will, but no executor is available or willing to serve.
Ancillary Probate
A secondary probate proceeding in another state when the deceased owned property outside New York.
Assets
Everything a deceased person owned, including money, property, investments, and personal belongings.
Beneficiary
A person or organization entitled to receive assets from an estate or trust.
Bequest
A gift made through a will, usually referring to personal property or money.
Bond
Insurance that protects the estate against misconduct by a fiduciary such as an executor or administrator.
Citation
A formal notice issued by the court requiring interested parties to appear or respond in a probate matter.
Codicil
An amendment or supplement to an existing will.
Commission of a Fiduciary
Compensation paid to an executor, administrator, or trustee for managing the estate.
Contest / Will Contest
A legal challenge to the validity of a will.
Creditor Claim
A demand for payment made against the estate by someone the deceased owed money to.
Decedent
The person who has died.
Devise
A gift of real estate through a will.
Distribute
A person legally entitled to inherit when someone dies without a will.
Domicile
The legal permanent residence of the deceased at the time of death.
Estate
All assets, liabilities, and legal interests left behind by a deceased person.
Estate Tax
Taxes imposed on the transfer of property after death. New York has its own estate tax in addition to potential federal estate tax.
Executor
The person named in a will to carry out the deceased person's wishes.
Executor's Letters / Letters Testamentary
Documents issued by the court giving the executor authority to act on behalf of the estate.
EPTL
The primary New York statute governing wills, trusts, estates, and inheritance rights.
Fiduciary
Someone legally obligated to act in another person's best interests, such as an executor, administrator, or trustee.
Fiduciary Accounting
A detailed financial report showing all estate transactions.
Guardian ad Litem
A court-appointed attorney who represents the interests of minors, incapacitated persons, or unknown heirs in probate proceedings.
Heir-at-Law
A person who inherits under New York intestacy laws when there is no valid will.
Holographic Will
A handwritten will. In New York, these are only valid under limited circumstances, such as for certain military personnel.
Interested Party
Anyone with a legal interest in the estate, including heirs, beneficiaries, or creditors.
Intestate
Dying without a valid will.
Intestacy
The legal process governing inheritance when there is no will.
Joint Tenancy with Right of Survivorship
Property ownership where the surviving owner automatically inherits the deceased owner's share outside probate.
Kinship Proceeding
A court proceeding used to determine legal heirs when family relationships are unclear.
Letters of Administration
Court documents authorizing an administrator to manage an intestate estate.
Letters Testamentary
Court authorization allowing an executor to act for the estate.
Marshalling Assets
The process of identifying, gathering, and securing estate property.
Notice of Probate
Formal notification to heirs and interested parties that a will is being submitted to probate.
New York State Unified Court System
The statewide judicial system overseeing Surrogate's Courts and probate matters.
Objectant
A person who formally objects to a probate proceeding or accounting.
Per Stirpes
A method of inheritance where descendants inherit the share their deceased parent would have received.
Personal Property
Movable property such as jewelry, vehicles, furniture, and bank accounts.
Petition
A formal written request filed with the court.
Probate
The court-supervised process of validating a will and administering an estate.
Probate Proceeding
The legal action filed in Surrogate's Court to admit a will to probate.
Real Property
Land and buildings.
Renunciation
A written refusal to serve as executor or administrator.
Residuary Estate
The remaining assets after debts, taxes, expenses, and specific gifts are paid.
SCPA (Surrogate's Court Procedure Act)
The New York law governing probate and estate administration procedures.
Small Estate Proceeding
A simplified process for estates under New York's statutory threshold, often called a voluntary administration.
Surrogate's Court
The New York court that handles probate, estate administration, guardianships, and related matters.
Testamentary Capacity
The legal mental ability required to create a valid will.
Testator / Testatrix
A person who creates a will.
Trust
A legal arrangement where assets are managed by a trustee for beneficiaries.
Undue Influence
Improper pressure exerted on someone to change or create a will.
Voluntary Administration
New York's simplified probate process for qualifying small estates.
Waiver and Consent
A signed document where interested parties waive formal notice requirements and consent to the probate proceeding.
Will
A legal document directing how a person's assets should be distributed after death.
Witness Attestation Clause
Language in a will where witnesses confirm proper execution of the document.
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