Administrator. A person (or entity) who qualifies as the personal representative of a decedent's estate, where the decedent, at time of death, did not leave a will acceptable for probate with the Court.
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Commissioner of Accounts. Attorneys appointed by the Judges of the various Circuit Courts throughout Virginia, with the responsibility for auditing inventories and accountings filed by executors, administrators and other fiduciaries, reporting their findings to the Court, and enforcing such filing requirements through the Court, if necessary.
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Decedent. Describes a deceased person, who died testate with a will that may require probate with the Court, or who died intestate, without a will, with assets that require estate administration.
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Executor. A person (or entity) who qualifies with the Court as the personal representative of a decedent's estate, where the decedent, at time of death, left a will acceptable for probate with the Court.
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Fiduciary. As used in the context of this website, refers to a person (or entity) who is charged with the duty of properly administering the assets or property of another. This would include a personal representative, either administrator or executor of an estate, or a trustee under a testamentary trust.
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Intestate. Describes a person who dies without a will acceptable for probate with the Court.
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Personal Representative. A general term that refers to either an executor or administrator who has qualified with the Court on a decedent's estate.
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§64.1-57. Refers to Section 64.1-57 of the Code of Virginia, 1950, as amended, which lists a number of powers which are granted to a qualified executor when this section is referenced and incorporated into a will. For a list of the powers you can click on the above highlighted link.
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Testamentary Trust. A trust established by a decedent in his or her will for administration after the decedent's death. For example, a trust provided in a decedent's will setting forth the terms for management of estate assets passing to children until they reach the age specified in the will. The trustee of a testamentary trust is normally named in the will.
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Testate. Describes a person who dies with a will acceptable for probate with the Court.
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Will. Refers to a document executed by a person providing direction for the handling of their estate upon death. In order for a will to be accepted for probate with the Court it must be prepared and executed in accordance with applicable law.
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