Agent： 代理
A person authorized to act on behalf of another person, the “principal.”
被“委托人”授权代表其行事的人。
Appraiser： 评估师
Determines the value of hard to value assets – such as a business, real estate, or various types of collections – for tax purposes, as well as to assist the trustee in establishing values for distributions.
出于税收目的，确定难以估值的资产（例如企业、房地产或各种类型的收藏品）的价值，以及协助受托人确定分配价值。
Beneficiary： 受益人
A person entitled to receive benefits from the trust. The trust’s assets may be distributed outright to the beneficiary, or they may continue to be held in trust for the beneficiary.
有权从信托中获益的人。信托的资产可以直接分配给受益人，也可以为受益人的利益将财产继续放在信托中。
Decedent： 死者
The deceased person. 已故的人。
Estate Planning Attorney： 遗产规划律师
The point-person for the trust administration, assisting the trustee with the inventorying of assets, preparation of estate tax (Form 706) and other tax returns, making of tax elections, and distribution of trust assets as provided under the trust document. Often, the estate attorney coordinates the interaction of other professionals needed for the trust administration.
信托管理的负责人，协助受托人进行资产盘点，准备遗产税（表格706）和其他纳税申报表，进行税务选择，以及根据信托文件分配信托资产。通常，遗产规划律师负责协调信托管理所需的其他专业人士之间的互动。
Executor： 执行人
In the case of individuals who have died intestate, the person playing the role of executor is often called the administrator or personal representative.
在逝者无遗嘱而亡的情况下，扮演执行人角色的人通常被称为管理人或个人代表。
Financial Planner： 理财规划师
Assists the trustee or estate planning attorney in valuing securities, re-titling assets and making distributions to the beneficiaries.
协助受托人或遗产规划律师评估证券价值、重新确立所有权及将财产分配予受益人。
Funding a Trust： 信托注资
Transferring ownership of property to a trust.
将财产所有权转让给信托。
Gift： 赠予
A voluntary, gratuitous transfer of property made to another person.
自愿、无偿地将财产转让给他人。
General Partner： 一般合伙人
One or more persons carrying on a business for profit as a partnership or limited partnership, having personal liability for all debts of the partnership, and, if in a limited partnership, having control of operations of the partnership.
一名或数名以合伙企业或有限合伙企业形式从事营利业务的人，对合伙企业的全部债务负有个人责任，如果是有限合伙企业，一般合伙人对合伙企业的经营具有控制权。
Intestate： 无遗嘱而逝
Each state has their own set of laws dealing with the procedure to be followed when an individual dies without a Will.
每个州都有自己的一套法律，涉及个人在没有遗嘱的情况下死亡时应遵循的程序。
Life Insurance Agent： 人寿保险代理人
Assists the trustee or estate planning attorney in obtaining death benefits that may be payable to a beneficiary or the trust itself.
协助受托人或遗产规划律师取得可支付给受益人或信托本身的死亡理赔金。
Limited Partner： 有限合伙人
One or more persons associated in a limited partnership, having no personal liability for the debts of the partnership beyond his or her partnership investment, and having no direct control over operations of the limited partnership.
有限合伙企业中的一人或多人，对超出其合伙投资范围的合伙企业债务没有个人责任，并且对有限合伙企业的经营没有直接控制权。
Living Probate： 生前认证
Most people typically think of “probate” as something that happens after you die. However, court proceedings can also occur while you are alive and is referred to as a “living probate.” A living probate can arise if you become mentally or physically disabled. A living probate is often referred to as either a “guardianship” or “conservatorship.” A guardian is someone appointed by the Court to look after the incapacitated person. A conservator is someone appointed by the Court to look after the assets of an incapacitated person.
大多数人通常认为“认证”是在您离世后会发生的事情。但是，法庭诉讼程序也可能在您还活着的时候发生，这被称为“生前认证”。如果您在身体或精神上丧失行为能力，就会出现生前认证。生前认证通常被称为“监护”或“监管”。监护人是由法院指派照顾无行为能力人士的人。监管人是由法院委任负责管理无行为能力人士资产的人。
Power of Attorney： 授权书
A document authorizing one person, the “agent,” to act on behalf of another person, the “principal.” Also, referred to as “Attorney-in-Fact.”
授权一个人(代理人)代表另一个人(委托人)行事的文件。也被称为“事实代理人”。
Principal： 委托人
A person who has appointed another person, his or her “agent,” to act on his or her behalf.
委任他人或其“代理人”代表其行事的人。
Probate： 遗产认证
The legal process which transfers legal title from the decedent to the appropriate recipient of the property. This process is necessary when someone dies with a will or no estate plan in place.
将财产的法定所有权从逝者转移到适当继承人的法律程序。当某人留有遗嘱或未留遗产规划而逝时，这个过程是必然会出现的。
Successor Trustee： 继任受托人
Any person appointed to handle a trust after the death or disability of the trustor. 被指定在受托人死亡或者丧失行为能力后处理信托事务的人。
Survivor Trustor/Trustee： 在世信托人/受托人
If the trust was a joint trust and the death was the first one for the couple, the surviving spouse is known as the surviving trustor. If the surviving spouse continues in his or her role as manager of the trust, then he or she also acts as the surviving trustee. In some situations, a co-trustee is appointed to act with the surviving spouse, or a third party takes over as trustee after the death of the first spouse.
如果信托是联合信托，且夫妻中的一位先离世，则在世的配偶称为在世的信托人。如果尚在人世的配偶继续担任信托管理人，那么他/她也将继续担任信托的在世受托人。在某些情况下，共同受托人被指定与在世配偶共同行事，或在配偶中一位先离世后由第三方接管受托人的职责。
Trustee： 受托人
The person who manages assets owned by a trust under the terms of the trust.
根据信托条款管理信托所拥有资产的人。
Trustor： 委托人
The creator of a trust.
信托的设立者。
Trust Administration： 信托管理
The process of following a trust’s instructions after the death of the grantor. For example, a trust may provide for funding of sub-trusts.
在信托设立人去世后，遵循信托指示的过程。例如，信托可以为子信托提供资金。