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A probate court proceeding that takes place in a jurisdiction other than the one within which the deceased person resided in at time of death. Typically this will occur with regard to property located in another state where a probate proceeding with transfer the property to the beneficiary. … [Read more...] about ANCILLARY ADMINISTRATION

To pronounce anathema upon; to pronounce accursed by ecclesiastical authority; to excommunicate. … [Read more...] about ANATHEMATIZE

In the civil law. Repeated or doubled interest; compound interest; usury. Cod. 4, 32, 1, 30. … [Read more...] about ANATOCISM

See alternative minimum tax. … [Read more...] about AMT

One who has preceded another in a direct line of descent; a lineal ascendant. A former possessor; the person last seised. In this sense a child may be the "ancestor" of his deceased parent, or one brother the "ancestor" of another. The term differs from "predecessor," in that it is applied to a natural person and his progenitors, while the latter is applied also to a … [Read more...] about ANCESTOR