§ 2-1-301 — Generally

(a) When used in this code, unless otherwise defined or
required by the context, the following words and phrases shall
be construed as follows:
(i) "Administrator" means any person appointed by the
court to administer an intestate estate;
(ii) "Bequeath" includes the word "devise" when used
as a verb;
(iii) "Bequest" includes the word "devise" when used
as a noun;
(iv) "Charges" include costs of administration,
funeral expenses, cost of monument and federal and state estate
taxes;
(v) "Child" includes an adopted child but does not
include a grandchild or other more remote descendent;
(vi) "Clerk" means clerk of the district court in the
county in which the matter is pending and includes the term
clerk of the probate court;
(vii) "Conservator" means a person appointed by the
court to have the custody and control of the property of a ward
under the provisions of this code;
(viii) "Costs of administration" include court costs,
fiduciary's fees, attorney fees, all appraisers' fees, premiums
on corporate surety bonds, cost of continuation of abstracts of
title, recording fees, transfer fees, agents' fees allowed by
order of court, and all other fees and expenses allowed by order
of court in connection with the administration of the estate;
(ix) "Debts" include liabilities of the decedent
which survive, whether arising in contract, tort or otherwise;
(x) "Devise" when used as a noun, means the
testamentary disposition of property, both real and personal;
(xi) "Devise" when used as a verb, means to dispose
of property, both real and personal, by a will;
(xii) "Devisee" includes legatee;
(xiii) "Distributee" means a person entitled to any
property of the decedent under his will or under the statutes of
intestate succession;
(xiv) "Estate" means the real and personal property
of a decedent, a ward or a trust, as from time to time changed
in form by sale, reinvestment or otherwise, and augmented by any
accretions, additions or substitutions, or diminished by any
decreases and distributions therefrom;
(xv) "Executor" means any person appointed by the
court to administer the estate of a testate decedent;
(xvi) "Fiduciary" means a personal representative,
executor, administrator, guardian, conservator or trustee;
(xvii) "Full age" means the state of legal majority
having attained the age of eighteen (18) years;
(xviii) "Guardian" means the person appointed by the
court to have custody of the person of the ward under the
provisions of this code;
(xix) "Guardian of the property" means "conservator"
and may be used at the election of the person appointed by the
court to have the custody and care of the property of a ward;
(xx) "Heir" means any person except the surviving
spouse, who is entitled to property of a decedent under the
statutes of intestate succession;
(xxi) "Incompetent" includes any person who has been
adjudicated by a court to be incapable of managing his property,
or caring for his own person, or both;
(xxii) "Issue" for the purposes of intestate
succession, includes all lawful lineal descendents of a person,
whether natural or adopted, except those who are the lineal
descendents of his living descendents;
(xxiii) "Legacy" means a testamentary disposition of
personal property;
(xxiv) "Legatee" means a person entitled to personal
property under a will;
(xxv) "Letters" include letters testamentary, letters
of administration, letters of guardianship, letters of
conservatorship and letters of trusteeship;
(xxvi) "Minor" means a person who has not attained
the age of eighteen (18) years;
(xxvii) "Person" includes natural persons and
corporations;
(xxviii) "Personal representative" includes executor
and administrator;
(xxix) "Property" includes both real and personal
property;
(xxx) "Surviving spouse" means the surviving wife or
husband, as the case may be;
(xxxi) "Temporary administrator" means any person
appointed by the court to care for an estate pending the
probating of a proposed will, or to handle any special matters
designated by the court;
(xxxii) "Trustee" means any person appointed as
trustee by the instrument creating the trust, or any person
appointed by the court to administer the trust;
(xxxiii) "Trusts" include only testamentary trusts;
express trusts where jurisdiction is specifically conferred on
the court by the trust instrument; express trusts where the
jurisdiction of the court is invoked by the trustee, beneficiary
or any interested party; and trusts which are established by a
judgment or a decree of court which results in administration of
the trust by the court;
(xxxiv) "Will" includes a codicil, a testamentary
instrument that merely appoints an executor, or a testamentary
instrument that merely revokes or revives another will.