A person who dies without having made a will. The estate, in these circumstances, is divided according to the rules of intestacy. The division depends on the personal circumstances of the deceased. If there is a spouse then there is a fixed statutory legacy, with the remainder being split between an interest-in-possession trust for the remaining spouse and the children's absolute entitlement to the other half, if they are over 18. Where there is no surviving spouse the estate is divided between the children or their issue. Where there are no children then the split is rather more complicated and can include parents, brothers and sisters, grandparents, uncles, and aunts.

Accounting dictionary. 2014.


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  • intestate — in·tes·tate 1 /in tes ˌtāt/ adj [Latin intestatus, from in not + testatus testate] 1: having not made a valid will died intestate 2: not disposed of by a valid will intestate property an intestate estate; specif: transmitted according to statuto …   Law dictionary

  • intestate — in‧tes‧tate [ɪnˈtesteɪt, stt] adverb LAW die intestate to die without having made a proper will (= an official document, stating who will have your money, property etc after you die): • You need someone to administer the estate of a relative who …   Financial and business terms

  • Intestate — In*tes tate, a. [L. intestatus; pref. in not + testatus, p. p. of testari to make a will: cf. F. intestat. See {Testament}.] [1913 Webster] 1. Without having made a valid will; without a will; as, to die intestate. Blackstone. [1913 Webster] Airy …   The Collaborative International Dictionary of English

  • intestate — ► ADJECTIVE ▪ not having made a will before one dies. ► NOUN ▪ a person who has died intestate. DERIVATIVES intestacy noun …   English terms dictionary

  • intestate — [in tes′tāt΄, in tes′tit] adj. [ME < L intestatus < in , not + testatus, pp. of testari, to make a will: see TESTAMENT] 1. having made no will 2. not disposed of by a will n. a person who has died intestate …   English World dictionary

  • Intestate — In*tes tate, n. (Law) A person who dies without making a valid will. Blackstone. [1913 Webster] …   The Collaborative International Dictionary of English

  • intestate — (adj.) late 14c., from O.Fr. intestat (13c.) and directly from L. intestatus having made no will, from in not (see IN (Cf. in ) (1)) + testatus, pp. of testari make a will, bear witness (see TESTAMENT (Cf. testament)). As a noun, one who has not… …   Etymology dictionary

  • intestate — To die without a will. A person is said to die intestate when he dies without making a will, or dies without leaving anything to testify what his wishes were with respect to the disposal of his property after his death. Under such circumstances,… …   Black's law dictionary

  • intestate — I. adjective Etymology: Middle English, from Latin intestatus, from in + testatus testate Date: 14th century 1. having made no valid will < died intestate > 2. not disposed of by will < an intestate estate > II. n …   New Collegiate Dictionary

  • intestate — /in tes tayt, tit/, adj. 1. (of a person) not having made a will: to die intestate. 2. (of things) not disposed of by will: Her property remains intestate. n. 3. a person who dies intestate. [1350 1400; ME < L intestatus, equiv. to in IN 3 +… …   Universalium

  • intestate — in•tes•tate [[t]ɪnˈtɛs teɪt, tɪt[/t]] adj. 1) law not having made a will: to die intestate[/ex] 2) law not disposed of by will: Her property remains intestate[/ex] 3) law a person who dies intestate • Etymology: 1350–1400; ME < L intestātus;… …   From formal English to slang

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