residuary legatee

简明释义

余产承受人

英英释义

例句

1.She felt a sense of duty as the residuary legatee to honor her late father's wishes.

作为剩余受益人，她感到有责任尊重已故父亲的愿望。

2.The residuary legatee will inherit all remaining assets after debts and specific bequests are paid.

在偿还债务和特定赠与后，剩余受益人将继承所有剩余资产。

3.In her will, she named her son as the residuary legatee of her estate.

在她的遗嘱中，她将她的儿子指定为她遗产的剩余受益人。

4.The lawyer explained that the residuary legatee is the person who receives what is left after all other beneficiaries.

律师解释说，剩余受益人是指在所有其他受益人之后获得剩余财产的人。

5.As the residuary legatee, he was responsible for managing the estate until distribution.

作为剩余受益人，他负责在分配之前管理遗产。

作文

In the realm of estate planning and inheritance, the term residuary legatee plays a crucial role. A residuary legatee is an individual or entity that inherits the remainder of an estate after all specific bequests, debts, and expenses have been settled. Understanding this concept is vital for anyone involved in drafting a will or managing an estate, as it determines how the remaining assets are distributed among beneficiaries. When a person passes away, their estate is typically divided into different categories. First, there are specific gifts, which are items or sums of money designated to particular individuals. For example, a person might leave their collection of antique books to a friend or a certain amount of money to a charitable organization. These gifts are prioritized and fulfilled before any other distributions are made. Once these specific bequests are accounted for, the remaining assets constitute what is known as the residue of the estate. This is where the residuary legatee comes into play. The residuary legatee is entitled to receive whatever is left over after all debts, taxes, and specific gifts have been distributed. It is essential for the testator, the person who creates the will, to clearly identify the residuary legatee in their will to avoid confusion and ensure that their wishes are honored. The role of a residuary legatee can sometimes lead to disputes among heirs, especially if the will is not clear about the distribution of the residue. In some cases, family members may feel entitled to a portion of the estate that is not explicitly outlined in the will, leading to potential legal battles. Therefore, it is advisable for individuals to consult with an estate planning attorney to draft a comprehensive will that clearly identifies the residuary legatee and outlines the distribution process for the residue. Moreover, the designation of a residuary legatee can also have tax implications. The residue may include various types of assets, such as real estate, stocks, or personal property, each of which could be subject to different tax treatments. Understanding these implications is important for both the residuary legatee and the estate executor, as they will need to navigate the complexities of estate taxes and ensure compliance with relevant laws. In conclusion, the term residuary legatee is integral to the process of estate planning and inheritance. It represents the individual or entity that receives the remaining assets of an estate after all other obligations have been met. By clearly defining the residuary legatee in a will, individuals can help prevent misunderstandings and ensure that their estate is distributed according to their wishes. As such, understanding the role of a residuary legatee is essential for anyone looking to effectively manage their estate and provide for their loved ones after their passing.

在遗产规划和继承的领域中，术语residuary legatee扮演着至关重要的角色。residuary legatee是指在所有特定遗赠、债务和费用结清后，继承遗产剩余部分的个人或实体。理解这一概念对于任何参与拟定遗嘱或管理遗产的人来说都是至关重要的，因为它决定了剩余资产如何在受益人之间分配。当一个人去世时，他们的遗产通常被划分为不同的类别。首先是特定的赠与，即指定给特定个人的物品或金额。例如，一个人可能会将他们的古董书籍收藏留给朋友，或将一定金额的钱留给慈善机构。这些赠与被优先处理，在进行其他分配之前必须履行。一旦这些特定赠与得到处理，剩余资产就构成了遗产的剩余部分。这就是residuary legatee发挥作用的地方。residuary legatee有权在所有债务、税款和特定赠与分配后，接收剩余的遗产。遗嘱人，即撰写遗嘱的人，明确识别residuary legatee是至关重要的，以避免混淆并确保他们的愿望得到尊重。residuary legatee的角色有时会导致继承人之间的争议，尤其是在遗嘱未能清楚地说明剩余部分的分配时。在某些情况下，家庭成员可能会感到有权获得遗嘱中未明确列出的遗产的一部分，从而引发潜在的法律纠纷。因此，建议个人咨询遗产规划律师，起草一份全面的遗嘱，明确识别residuary legatee并概述剩余部分的分配过程。此外，指定residuary legatee也可能具有税务影响。剩余部分可能包括各种类型的资产，如房地产、股票或个人财产，每种资产可能适用不同的税务处理。理解这些影响对于residuary legatee和遗产执行人都很重要，因为他们需要应对遗产税的复杂性，并确保遵守相关法律。总之，术语residuary legatee在遗产规划和继承过程中是不可或缺的。它代表在所有其他义务履行后接收遗产剩余资产的个人或实体。通过在遗嘱中清晰地定义residuary legatee，个人可以帮助防止误解，并确保他们的遗产按照他们的意愿进行分配。因此，理解residuary legatee的角色对于任何希望有效管理其遗产并在去世后为亲人提供保障的人来说都是至关重要的。