1. The preparation for the distribution and management of a person’s estate at death through the use of wills, trusts, insurance policies, and other arrangements, esp. to reduce administration costs and transfer-tax liability. [Cases: Wills 1–20. C.J.S. Conflict of Laws § 72; Wills§§ 1–3, 53–87, 93–95, 97–98, 103–104, 106–132, 172, 174, 381.]
2. A branch of law that involves the arrangement of a person’s estate, taking into account the laws of wills, taxes, insurance, property, and trusts.
