Baker Vicchiollo Law


The person appointed by the court to manage an estate when there is no valid will; called a personal representative in some states. An administrator has the same duties as the executor of a will.

Applicable Exemption Amount

A lifetime federal estate and gift tax exemption. Transfer of property up to the applicable exemption amount generally will be exempt from the unified estate and gift tax. The applicable exemption amount is $11.7m for deaths in 2021.

Advance Medical Directive

A legal document setting out a person’s wishes for end-of-life healthcare, in case someday the person is unable to communicate those wishes. Also called a living will.


The individual who is given authority, in a document called a power of attorney, to act on behalf of another.


Someone who receives benefits or funds under a will, trust, or contract, such as an insurance policy.


An addition to a will, adding to or changing the terms of the will.

Community Property

A system of laws used in nine states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin) to determine the ownership interest of a husband and wife in property acquired during marriage.

Durable Power of Attorney

A legal document that lets someone designate another person, called an agent or