decedent

基本解释

Lily: Yes,the families also cherish the feelings with the decedent.
恩，亲人也很珍视与死者之间的感情。
Ann: Maybe through this method, the decedent can accompany with his families every day.
或许通过这种方式，死者可以每天陪伴在亲人身旁。
The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.
继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负偿还责任。

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It also repealed the modified carryover basis rules for property acquired from a decedent who died in 2010.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