GLOSSARY

IN FORMA PAUPERIS

From the Latin: in the way of a pauper. The official waiver of court costs due to the insolvency of a filer

IN PROPRIA PERSONA (IN PRO PER)

From the Latin: in ones own proper person. A case heard in which a party represents himself or herself without benefit of any attorney; same as in pro per. A person who represents himself or herself in a court alone without the help of a lawyer is said to appear in pro per.

INCAPACITY

The lack of ability to act on ones own behalf.

INHERITANCE TAX

California law no longer has a state inheritance tax as such. But if federal estate tax is owed, some of the amount is paid to the state and allowed as a credit on the amount of federal tax owed.

INTER VIVOS TRUST

A trust set up during the lifetime of a person to distribute money or property to another person or organization (as distinguished from a person who transfers money or property after death).

INTERLINEATION

The act of writing between the lines of an instrument.

INTESTATE

Without a will. Opposite of testate.

INVENTORY AND APPRAISAL

A list of all assets in the estate at the beginning of the guardianship, conservatorship, or at the decedent's death. Cash items are valued by the fiduciary; the probate referee values all other items at their fair market value.

IRREVOCABLE LIVING TRUST

A trust created during the makers lifetime that does not allow the maker or anyone else to change it.

ISSUE

A term generally meaning all natural children and their children down through the generations. Adopted children are considered the issue of their adoptive parents and the children of the adopted children (and so on) are also considered issue. A term often used in place of issue is lineal descendants.

Ready to make a will?

Don't delay! Sign up for the wills.com guided experience to get started, and we will help you to quickly complete your will.