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https://en.wikipedia.org/wiki/Trust_law
Trustees have a fiduciary duty to manage the trust for the benefit of the equitable owners
https://en.wikipedia.org/wiki/Power_of_attorney
In the context of the unincorporated reciprocal inter-insurance exchange (URIE) the attorney-in-fact is a stakeholder/trustee who takes custody of the subscriber funds placed on deposit with him, and then uses those funds to pay insurance claims
https://en.wikipedia.org/wiki/Estate_planning
Federal income tax purposes, a life insurance trust could be used to pay estate taxes
https://en.wikipedia.org/wiki/Probate
Executors "step into the shoes" of the deceased and have similar rights and powers to wind up the personal affairs of the deceased
https://en.wikipedia.org/wiki/Bankruptcy
Bankrupt is not the only legal status that an insolvent person may have, meaning the term bankruptcy is not a synonym for insolvency
https://www.uscourts.gov/services-forms/bankruptcy
gov website belongs to an official government organization in the United States
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
It consists of an accounting of everything you own or have certain interests in at the date of death (Refer to Form 706 PDF)
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)