Estate Planning Terms

A.

Advance Healthcare Directive: a legal document that outlines your healthcare preferences and designates a trusted individual to make healthcare decisions for you in the event you are unable to communicate them yourself.

Affidavit of Heirship: a sworn statement by someone who knows the deceased person well, like a family member or close friend, that confirms the deceased person's family relationships and rightful heirs. An affidavit of heirship is especially useful when dealing with a person who passed away without a will (i.e., died intestate).

Age of Majority: the legally recognized age of adulthood; 18 in most US states.

Attorney-In-Fact: an agent acting under a power of attorney.

B.

Beneficiary: the person, charity, or other entity that receives (i.e., inherits) an asset or cash gift in an estate plan.

Bequest: a gift of an asset or cash gift in an estate plan.

C.

Capacity: the ability to understand and make sound decisions. In the context of creating an estate plan, having capacity means that you understand the effect of the documents you are creating, you are familiar with the nature and extent of your assets, and you recognize who your likely heirs or beneficiaries are. You must have capacity at the time of signing your last will, revocable living trust, and other estate planning documents in order for them to be valid.

Certificate of Trust: a legal document that affirms the existence of a trust and summarizes key provisions, including identifying the trustees and the people who have the power to amend the trust. Useful for dealing with banks and other financial institutions because the certificate of trust avoids the need to share the entire trust agreement.

Codicil: a legal document used to make changes or updates to a last will without re-writing the entire document. To be legally valid, the codicil must comply with all the same signing and other execution requirements as a 'regular' last will.

Community Property: a type of ownership law for married couples that exists in certain states, including Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Property acquired by either spouse during the marriage is considered jointly owned by both spouses, regardless of whose name is on the title. When one spouse passes away, half of the community property goes automatically to the surviving spouse while the deceased spouse's half can be distributed through his or her estate plan.

Compensation for a Family Member Trustee: the monetary amount that a trustee who is a family member of the deceased may earn.

Comprehensive Estate Plan: an estate plan package that details your instructions for what should happen if you pass away or if you become temporarily or permanently unable to manage your own affairs. Typically, a comprehensive estate plan includes a last will or revocable living trust to manage your affairs after you pass, an advance healthcare directive to outline your healthcare preferences, and a durable financial power of attorney designating a trusted individual to enter into certain financial transactions on your behalf.

Contesting a Will: the process of calling into question the validity of a will, generally for purposes of seeking an alternate allocation of gifts.

D.

Digital Assets: a person's online or electronic assets, including things like cryptocurrency, social media accounts, email accounts, videos, cloud storage documents, or any other online content or information tied to the individual. Digital assets are important to consider in estate planning because they often require special instructions for access and management.

Disinheriting: the act of intentionally leaving someone out of your estate plan so that they don't receive any part of your estate when you pass away. Typically, this is done by clearly stating in your estate plan that you do not want that individual to receive anything. You can disinherit any person with the exception of a spouse (if you are married), as state law empowers the surviving spouse to elect to receive at least a certain minimum share of the estate.

Durable Power of Attorney: a legal document through which you can designate a trusted individual (called the 'agent' or the 'attorney-in-fact') to make decisions on your behalf. The term 'durable' means that the power remains effective if you lose the mental capacity to make or understand important decisions due to illness, injury, or age. A durable power of attorney is useful because it allows a trusted individual of your choosing to step in to manage your affairs if needed, avoiding the need for a lengthy and costly court process to appoint a guardian.

E.

Spousal Elective Share: also known as the 'forced share', the spousal elective share is the minimum amount required by state statute that a surviving spouse is entitled to receive from the estate of his or her spouse. While the exact percentage can vary by state, generally it increases with the length of the marriage up to 50% of the marital assets. Only through the prior consent of the surviving spouse in a premarital (e.g., prenuptial) agreement or consent at the time of estate administration would the surviving spouse receive less than the spousal elective share.

Estate: everything that a person owns as well as their debts and liabilities at the time of their death.

Estate Administrator: a person appointed by the court to manage and settle the estate of someone who passed away without a will. The role of an estate administrator is largely the same as an executor, but that person may or may not be the same as the one who the deceased would have picked had he or she created a will.

Estate Planning Attorney: a lawyer who helps individuals prepare for the transfer of their assets and responsibilities after the pass away or become incapacitated. There is no legal requirement that you create your estate plan with an estate planning attorney, but doing so can be helpful if you are uncomfortable with a computer or require a lot of specialized tax planning.

Estate Settlement: the process of managing and distributing a person's assets after the pass away. Estate settlement involves a series of legal and financial steps to ensure that all the deceased's wishes are honored and that all debts, taxes, and other obligations are paid before distributing what's left over to the beneficiaries. It can take anywhere from several months to multiple years.

Federal Estate Tax: tax owed by the estate of a deceased individual who passes away with an estate valued higher than the federal estate tax threshold ($13.99MM in 2025).

State Estate Tax: in certain states, the tax owed by the estate of a deceased individual who passes away with an estate valued higher than a certain threshold, which varies by state.

Executor: the individual named in a will who is responsible for managing the estate of the deceased person according to their wishes. Duties of an executor include identifying and safeguarding the deceased's assets, paying debts and taxes, notifying beneficiaries and distributing assets according to the instructions in the will, and completing all necessary paperwork with the probate court.

Executor's bond: also known as a fiduciary bond or probate bond, an executor's bond is a type of insurance policy that protects the estate and its beneficiaries from potential losses caused by the executor's misconduct, mistakes, or failure to fulfill their duties properly. If the executor mismanages the state, the beneficiaries can make a claim on the bond to recover losses.

Execution: the process of signing the estate plan that must be followed in order for the estate plan to be considered legally valid.

F.

Fiduciary: a person or organization entrusted with the responsibility to act in the best interests of another party, often in financial or legal matters. Fiduciaries in estate planning include executors, trustees, guardians, and agents acting under a power of attorney.

Funding a Trust: the process of transferring assets into a trust so that the trust becomes the legal owner of those assets. Depending on the type of asset, an asset may be funded into a trust by transferring title to the trust (i.e., real estate, vehicles, and other titled assets), re-assigning ownership (i.e., financial and investment accounts), or designating the trust as a beneficiary (i.e., life insurance policies). Unless a trust is properly funded, the trust will be 'empty' and assets outside of it may have to go through probate, defeating the trust's purpose.

G.

Generation-Skipping Transfer Tax (GSTT): a federal tax applied to certain transfers of wealth that "skip" a generation that applies when someone transfers assets directly to a grandchild or person at least 37.5 years younger rather than to their own children. The GSTT is an additional tax that applies on top of federal estate and gift taxes and is assessed at a high rate. Most people don't have to worry about the Generation-Skipping Transfer Tax, however, as there is a significant lifetime exemption allowing individuals to pass a certain amount to grandchildren or other "skip persons" without triggering GSTT.

Gift Tax: a federal tax on the transfer of money or property from one person to another without receiving something of equal value in return. The tax applies to gifts made during a person's lifetime. Currently, there is a significant lifetime exclusion amount that means the vast majority of Americans will never have to worry about triggering gift tax.

Gift Tax Exclusion: the amount an individual can give to another person in a single year without triggering the gift tax or having to report the gift to the IRS. For example, if the annual exclusion is set at $17,000, an individual can give up to $17,000 per year to as many people as they like without it counting against their lifetime gift and estate tax exemption. Married couples can double the individual gift amount (i.e., $34,000). Use of the gift tax exclusion is a common strategy used by wealthy families to reduce the taxable estate and transfer wealth to family or friends without tax consequences.

Grantor: also known as a Settlor or Trustor, the person who creates the trust, chooses one or more trustees to manage the trust, establishes the trust's terms, and in the case of a revocable living trust, has the power to amend or revoke the trust.

Gross Estate: the total value of all assets owned by an individual at the time of their death, before any deductions or taxes are applied.

Guardianship: a legal arrangement where the court appoints an individual, the 'guardian', to care for and make decisions on behalf of someone who cannot manage their own affairs. This often occurs with minor children or adults with disabilities who are unable to manage their own personal, medical, or financial affairs.

H.

Healthcare Proxy: also known as a medical power of attorney, a legal document that allows an individual (the 'principal') to appoint someone they trust to make medical decisions on their behalf if they are unable to do so. A healthcare proxy is only effective when the principal becomes incapacitated.

Heir: a person who is legally entitled to inherit some or all of the assets of a deceased individual, especially when the individual died without a valid will. The 'heirs at law' vary slightly from state to state, but generally speaking the individuals entitled to inherit assets start at the closest familial relations (i.e., spouse and children) and move outward if there are no surviving members of a particular class.

HIPAA Authorization: a legal document that allows an individual to give specific people access to their private health information, which is otherwise protected under the Health Insurance Portability and Accountability Act (HIPAA).

I.

Inheritance Tax: a tax imposed on individuals who receive assets from a deceased person's estate. Unlike an estate tax which applies to the overall estate before distributions to beneficiaries, inheritance tax is applied after the assets have been transferred to beneficiaries based on the amount that they inherit. As of 2025, there are only a few states in the US that have an inheritance tax.

Incapacitated: refers to a person's inability to understand and make their own decisions.

Intestate: dying without a last will. An estate administrator appointed by the court will distribute the deceased person's assets according the applicable laws of their state, called the intestacy provisions.

J.

Joint Tenancy: a form of property ownership when two or more people hold equal shares in the property, with rights of survivorship. If one tenant dies, their share automatically passes to the surviving joint tenants, rather than being included in the deceased person's estate.

Joint Property Ownership: a way for two or more people to own property together, with each co-owner holding a share in the asset. The three main types of joint property ownership are joint tenancy, tenancy in common, and tenancy by the entirety.

L.

Last Will: a legal document that outlines what happens to stuff you own and who should care your minor children (if you have them) after you pass.

Living Will: a legal document that specifies a person's preferences for medical treatment in advance in case they are unable to communicate their wishes, often due to terminal illness or severe injury. A living will is part of an advance healthcare directive.
M.

Marital Deduction: a provision of federal estate tax law that allows one spouse to transfer an unlimited amount of assets to the other spouse, either during life or upon death, without incurring federal estate or gift taxes.

Medical Power of Attorney: also known as a healthcare power of attorney, a legal document that allows an individual (the 'principal') to appoint someone they trust to make medical decisions on their behalf if they are unable to do so. A medical power of attorney is only effective when the principal becomes incapacitated.

N.

Net Income: in the context of estate planning, net income generally refers to the income generated by trust assets that is available for distribution to beneficiaries after deducting necessary expenses for trust administration.

No Contest Provision: also known as an in terrorem clause, a clause included in a last will or trust meant to discourage beneficiaries from challenging the specified allocation of gifts. A no contest provision typically states that if a beneficiary contests the will or trust and is unsuccessful, that beneficiary forfeits the inheritance he or she would have otherwise received.

Non-Probate Assets: assets with built-in beneficiary designations that bypass the probate process and pass directly to the beneficiaries upon the owner's death.

Notary Public: an official authorized by the state to verify the identity of individuals signing legal documents and to witness the signing of those documents. The notary public is responsible for ensuring that the signatures are genuine and the documents are signed voluntarily and without duress.
P.

Payable on Death (POD) Designation: a feature on bank accounts, certificates of deposits, and other financial accounts that allows the account owner to name a beneficiary who will automatically receive the account's funds upon the account owner's death.

Personal Representative: also known as an executor, the individual named in a will who is responsible for managing the estate of the deceased person according to their wishes.

Per Capita by Generation: a legal term that describes a method of distributing an estate where each living descendant within a generation receives an equal share of the inheritance.

Per Stirpes Distributions: a legal term that describes a method of distributing an estate where each branch of a family receives an equal share. If a beneficiary at a given level predeceases the individual, that beneficiary's share is passed on to the beneficiary's descendants.

Pet Estate Plan: an estate plan through which an individual designates a guardian to care for their pet and outlines proper care instructions.

Pet Power of Attorney: a type of limited power of attorney that grants specific powers to the agent for purposes of taking care of the principal's pet.

Pet Insurance: a type of insurance that can be used to support the care of a pet.

Pour Over Will: a type of last will used in conjunction with a trust, it ensures that assets the person owned at their death that weren't previously transferred into their trust during their lifetime are "poured over" into the trust upon death. While the pour over will acts as a safety net to ensure all assets are distributed under the terms of the trust, some of these unfunded assets may need to go through probate.

Power of Attorney: a legal document that grants one person, called an 'agent' or 'attorney-in-fact', the authority to act on behalf of another person in financial, medical, or personal matters. Powers of attorney can be either general (i.e., covering a broad range of powers) or limited to certain actions. They can be durable, meaning they remain in effect if the principal becomes incapacitated, or non-durable, ending if the principal becomes incapacitated.

Power of Appointment: a legal authority given to someone to designate who will receive certain property or assets, typically within a trust. A general power of appointment allows the appointee to distribute the assets to anyone, including themselves or their estate. A limited power of appointment restricts the appointee to distributing only to a specific group, such as children or other designated beneficiaries, as outlined in the trust.

Premarital Agreement: also known as a prenuptial agreement or prenup, a legal contract entered into by two people before they marry. A premarital agreement outlines how each person's assets, debts, and property will be handled during the marriage and in the event of divorce or death.

Principal: in the context of estate planning documents, the principal is the person who creates and grants authority to another person, typically through a document like a power of attorney or healthcare directive. In financial terms, the principal can refer to the value of assets in a trust.

Probate: the legal process through which a deceased person’s estate is administered and distributed. Probate involves proving the validity of the deceased’s will (if one exists), identifying and appraising assets, paying debts and taxes, and distributing the remaining assets to beneficiaries or heirs. Probate is overseen by the probate court, and it applies whether or not the deceased left a will. While probate can be time-consuming and costly, careful estate planning (like using trusts or designating beneficiaries) can help minimize or avoid probate.

Ancillary Probate: a secondary probate process that is required if a deceased person owned property in a different state from where they primarily resided. For instance, if a person lived in California but owned real estate in Florida, the primary probate would take place in California, with ancillary probate needed in Florida to address the out-of-state property. Ancillary probate can add complexity and costs to estate administration, so some people use tools like trusts to avoid it.

Probate Court: a specialized court that handles matters related to the administration of deceased individuals’ estates, including validating wills, appointing personal representatives, and overseeing the distribution of assets. The court also handles guardianships, conservatorships, and disputes involving wills or trusts. Probate court ensures that the estate is settled according to the deceased’s wishes (if there’s a valid will) or state law (if there’s no will), and it provides a legal framework for resolving conflicts among heirs or beneficiaries.
R.

Private Real Estate Ownership in Trusts: a manner of funding real estate into a trust that protects the privacy of the owner, keeping the identity of the individual private.

Registering an Advance Healthcare Directive: an optional step of filing an advance healthcare directive with the state or another organization that may make it easier to access in the future

Residue: the residue or residuary estate refers to the portion of a deceased person’s estate that remains after all specific gifts, debts, taxes, and expenses have been paid. The residue includes any assets not specifically left to someone in the will and any remaining property that hasn’t been accounted for elsewhere. Last wills typically include a residuary clause that designates to whom the residue should be distributed. Trusts have a similar convention to distribute the trust remainder.
S.

Self-Proved Will: a will is self-proved if it includes a notarized affidavit signed by the willmaker and a notary public. The affidavit proves that the proper signing procedures were followed, including that the willmaker signed the will voluntarily and the witnesses were present.

Settlor: also known as a Grantor or Trustor, the person who creates the trust, chooses one or more trustees to manage the trust, establishes the trust's terms, and in the case of a revocable living trust, has the power to amend or revoke the trust.

Signing ceremony: the procedure through which an estate plan, like a last will, is validly signed

Small estate administration: a simplified probate process available for estates below a certain value, as defined by state law. This process allows beneficiaries to settle the estate with less court involvement, often without formal probate.

Small gifts: gifts of relatively low value made through an estate plan; generally to be avoided with gifts of operation of law assets used instead

Spendthrift clause: a provision in a trust that protects a beneficiary’s inheritance from being claimed by creditors or from the beneficiary’s own spending habits.

Step-up in basis: a tax provision that allows inherited assets to be valued at their fair market value on the date of the original owner’s death, rather than their original purchase price. This adjustment, known as the “stepped-up basis,” can significantly reduce capital gains taxes if the assets are later sold.

Right of survivorship: a feature of certain types of joint property ownership, such as joint tenancy or tenancy by the entirety, that ensures the property automatically passes to the surviving owner(s) upon the death of one owner.
T.

Taxable Estate: the difference of the gross estate and permissible deductions. This is the amount of the estate that may be subject to estate tax.

Tenancy in Common: a form of joint property ownership where each owner holds an individual (possibly unequal) share of the property with no rights of survivorship. When one owner dies, their share is passed according to their estate plan or their state's intestacy laws if they died without a will.

Tenancy by the Entirety: a form of joint property ownership available only to married couples in some states. It provides similar benefits to joint tenancy with a right of survivorship and added protection from individual creditors, meaning neither spouse can transfer or mortgage the property without the other's consent.

Testator: a person who makes a will.

Transfer on Death (TOD) Designations: a legal mechanism that allows an individual to name beneficiaries for certain assets so that those assets can pass directly to the designated beneficiaries upon the individual’s death, bypassing probate. TOD designations are commonly used for financial accounts, real estate, and other titled assets, and they simplify the inheritance process.

Trust: a legal arrangement where one party, known as the grantor or settlor, transfers assets to another party, known as the trustee, who holds and manages those assets for the benefit of one or more beneficiaries. Trusts are commonly used in estate planning to manage and protect assets, provide for loved ones, minimize taxes, and avoid probate.

Charitable trust: a trust established to benefit a charitable organization or purpose. It allows the grantor to dedicate assets to a cause they care about while potentially receiving income tax, estate tax, or capital gains tax benefits. Charitable trusts can be structured in different ways to provide either an income stream to charity over time (e.g., a charitable lead trust) or a final distribution of assets upon the trust’s termination (e.g., a charitable remainder trust).

Charitable lead trust: a type of charitable trust that provides income payments to a charitable organization for a specified period, after which the remaining assets are passed to non-charitable beneficiaries, such as the grantor’s family.

Charitable remainder trust: a trust that provides income to the grantor or other non-charitable beneficiaries for a set period or for life, with the remaining assets passing to a charitable organization at the end of the trust term.

Dynasty trust: a long-term trust designed to pass wealth from generation to generation while minimizing estate taxes, gift taxes, and generation-skipping transfer taxes. Unlike typical trusts that may end after one or two generations, dynasty trusts are structured to last indefinitely or for as long as state law allows. Assets in a dynasty trust can grow and be distributed to multiple generations of beneficiaries without incurring transfer taxes, making it an ideal option for families looking to preserve wealth for the future.

Grantor retained annuity trust (GRAT): an irrevocable trust used for estate tax planning, allowing the grantor to transfer appreciating assets to beneficiaries with minimal or no gift tax. The grantor places assets in the GRAT and receives an annuity payment (a fixed annual amount) from the trust for a set term. If the grantor survives the term, any remaining assets pass to the beneficiaries without further tax. GRATs are often used to transfer assets that are expected to appreciate significantly, such as stocks or business interests, making them a popular tool for reducing estate tax liability.

Qualified Personal Residence Trust (QPRT): a type of irrevocable trust designed to transfer a personal residence or vacation home out of an individual’s taxable estate at a reduced gift tax cost, while allowing the grantor to continue living in the home for a specified period.

Qualified Terminable Interest Property (QTIP) Trust: a type of trust that allows a grantor to provide income to a surviving spouse for life while preserving the trust’s principal for other beneficiaries, such as children from a previous marriage. The trust qualifies for the marital deduction, meaning it can reduce estate taxes at the first spouse’s death. The surviving spouse receives income from the trust but cannot control its principal. Upon the spouse’s death, the remaining assets are distributed according to the grantor’s wishes. QTIP trusts are commonly used in blended families to ensure that both the spouse and children are provided for.

Irrevocable trust: a trust that cannot be modified, amended, or revoked by the grantor after it is created, except under specific circumstances or with the consent of beneficiaries and/or a court. Once assets are placed in an irrevocable trust, they are generally removed from the grantor’s estate, which can provide benefits for estate tax reduction, asset protection, and Medicaid planning.

Irrevocable Medicaid Trust: a type of trust created to protect assets while qualifying the grantor for Medicaid, specifically for long-term care coverage.

Living Trust: see revocable trust.

Minor's Trust: a trust established to hold and manage assets for a beneficiary who is a minor until they reach a specified age, often 18, 21, or older, depending on the terms of the trust. Minor’s trusts can be created through a will, a gift, or other estate planning documents.

Pet Trust: a legal arrangement that allows a person (the grantor) to set aside funds specifically to care for their pets after they pass away or become incapacitated. This type of trust is designed to ensure the pet’s ongoing well-being and to provide for its daily needs, medical expenses, and overall quality of life.

Pooled Family Trust: a common trust that provides income or support to the surviving spouse during their lifetime, with the remaining assets passing to the children upon the spouse’s death.

Revocable Trust: also known as a living trust, a type of trust that allows the person who created it to retain control over the trust’s assets and terms during their lifetime, including changing or revoking the trust in its entirety. Revocable trusts are often favored by estate planning attorneys because, when properly funded, they allow individuals to avoid the cost and time of probate.

Special Needs Trust (SNT): a trust created to provide financial support for a person with disabilities without jeopardizing their eligibility for government assistance programs, such as Medicaid or Supplemental Security Income (SSI). The trust holds and manages assets on behalf of the beneficiary, covering expenses that public benefits may not address, such as specialized care, education, or recreational activities. Special needs trusts can be established by a parent, guardian, or court and are often structured to protect the beneficiary’s access to essential public benefits.

Reciprocal Trust: two trusts created by two individuals (usually spouses) for each other’s benefit, with the goal of reducing estate taxes. Each spouse creates a trust with the other as the beneficiary, allowing both parties to retain access to trust assets without retaining control of their own trust assets.

Trust Agreement: the legal document that establishes a trust and outlines its terms.

Irrevocable Life Insurance Trust (ILIT): a trust specifically designed to own and manage life insurance policies. By transferring a life insurance policy into an Irrevocable Life Insurance Trust, the grantor removes the policy from their taxable estate, potentially reducing estate taxes upon their death. The trust is irrevocable, meaning the grantor cannot modify or dissolve it once it is established. When the grantor dies, the ILIT receives the life insurance proceeds, which can be distributed to beneficiaries according to the trust’s terms, providing them with liquidity for expenses like estate taxes.

Spousal Lifetime Access Trust (SLAT): an irrevocable trust created by one spouse for the benefit of the other. The primary purpose of a SLAT is to transfer assets out of the grantor’s taxable estate while allowing the beneficiary spouse access to the trust’s assets if needed. By doing this, the grantor can take advantage of the federal estate and gift tax exemption and reduce their taxable estate while still indirectly benefiting from the trust through their spouse. SLATs are often used in estate tax planning to maximize exemptions while still providing financial support for the spouse.

Trust Protector: an individual appointed to oversee a trust and ensure that the trustee carries out their duties according to the trust’s terms and the grantor’s wishes. The trust protector may have specific powers, such as the ability to remove or replace the trustee, modify trust terms, or resolve disputes among beneficiaries.

Trustee: the individual responsible for administering and handling the trust's affairs.

Co-Trustees: trustees who serve / manage a trust together.

Trustor: also known as a Grantor or Settlor, the person who creates the trust, chooses one or more trustees to manage the trust, establishes the trust's terms, and in the case of a revocable living trust, has the power to amend or revoke the trust.
U.

Undue Influence: excessive pressure or manipulation exerted on a person to influence their decisions. Proving undue influence can invalidate a will or other legal document.

Unified Credit: a federal tax credit that allows individuals to transfer a certain amount of wealth tax-free, either through gifts made during their lifetime or through their estate at death. This credit combines the gift tax exemption and estate tax exemption into a single lifetime exemption amount, meaning that any portion of the exemption used for lifetime gifts reduces the amount available for the estate tax at death. The unified credit is essential in estate planning, as it helps individuals minimize or avoid estate and gift taxes by allowing them to transfer substantial assets tax-free within the exemption limit.

Uniform Probate Code (UPC): a set of standardized probate laws published by the Uniform Law Commission created to simplify and unify the probate process across different states.

Uniform Trust Code (UTC): a set of standardized laws governing the creation, administration, and modification of trusts designed to standardize trust laws across states, making it easier to understand and administer trusts consistently.

Uniform Transfer to Minors Act (UTMA): a law that allows assets to be transferred to a minor through a custodial account, where the assets are managed by a designated custodian until the minor reaches the age of majority (usually 18 or 21, depending on state law). The custodian manages the assets for the minor’s benefit, and once the minor reaches the specified age, they receive full control of the assets. UTMA accounts offer a simple, tax-advantaged way to transfer assets to minors without needing a formal trust.

W.

Witness: an individual who observes the signing of an estate planning document to confirm its authenticity.