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Non-custodial parent

Parent who does not have physical custody of a child. Today, with more and more parents sharing custody and participating in their children’s lives, we more often refer to the parenting plan rather than designating one parent as “non-custodial”.

Next to kin

Closest living relative

Net taxable estate

Value of all property of an estate at the death of the owner, less all encumbrances and debts.