Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

• Net taxable estate: value of all property of an estate at the death of the owner, less all encumbrances and debts.
  
  
• Next of kin: closest living relative
  
  
• Non-custodial parent: parent who does not have physical custody of a child. Today, with more and more parents sharing custody and participating in their children’s lives, we more often refer to the parenting plan rather than designating one parent as “non-custodial”.