Match the Terms with Their Descriptions

Match the terms with their descriptions:
-Heirs at law

A) Tax imposed on a person inheriting from a decedent's estate
B) Sum of money that is used to offset what is owed in taxes
C) People who would have inherited had the decedent died intestate
D) People standing behind the personal representative in the event that he or she fails to do the job
E) Person offering the will for probate
F) Person holding a position of trust
G) Decision of a court of equity
H) Duty of proving a fact
I) Tax imposed on the estate of a deceased person
J) Key step in estate settlement