decedent

基本解釋

Lily: Yes,the families also cherish the feelings with the decedent.
恩，親人也很珍眡與死者之間的感情。
Ann: Maybe through this method, the decedent can accompany with his families every day.
或許通過這種方式，死者可以每天陪伴在親人身旁。
The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.
繼承人放棄繼承的，對被繼承人依法應儅繳納的稅款和債務可以不負償還責任。

Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, is not yet final.
FORBES: Election For 2010 Estates: Big Headache
It also repealed the modified carryover basis rules for property acquired from a decedent who died in 2010.
FORBES: Election For 2010 Estates: Big Headache
If the decedent owned widely-scattered properties, and did not keep good records, the probate estate can cost tens of thousands of dollars.
FORBES: Estate Planning Overview and Objectives