A beneficiary of a testamentary trust to whom the trustee has distributed property received from a personal representative is a distributee of the personal representative. As used in this section, testamentary trustee includes a trustee to whom assets are transferred by will to the extent of the devised assets. NRS 132.120 Estate defined. Estate includes the property of the decedent or trust whose affairs are subject to this Title as it is originally constituted and as it exists from time to time during administration. NRS 132.125 Estate tax defined.
Estate tax means federal estate tax, including any interest and penalty thereon.
NRS 132.130 Executor defined. Executor means a person nominated in a will and appointed by the court to execute the provisions of the will and administer the estate of the decedent. 132.135 Expenses of administration defined. Expenses of administration means funeral expenses and expenses actually and properly incurred by a personal representative in the administration of an estate, plus the fees of the personal representative, any attorney retained by him and any other consultant engaged by him. NRS 132.140 Family allowance defined.