New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 14A-1

(a) “trust instrument” means a will, deed, agreement, statute, court order or other instrument pursuant to which money or other property is so set aside or limited that a fiduciary or other person is charged with the duty of ascertaining what constitutes principal and what constitutes income in respect to all or part of such money or other property, or any substitutions for it;

(b) “estate” means the money or other property limited or set aside in the manner described in paragraph (a) of this section;

(c) “fiduciary” means an individual or a corporation authorized by a trust instrument to act as a trustee, executor, administrator with the will annexed, or guardian, and every other person or corporation charged with the duty of administering an estate. Where an estate is established without the interposition of a trust, “fiduciary” means the person charged with the duty of ascertaining what constitutes principal and what constitutes income;

(d) “securities” means (1) preferred and common stock; (2) bonds, debentures, and other obligations of any corporation; (3) notes or bonds secured by mortgages on real property; and (4) shares of any open-end or closed-end management type investment company or investment trust registered pursuant to the Federal Investment Company Act of 1940, as from time to time amended;

(e) “corporation” includes the United States of America, all foreign countries or divisions thereof, the State of New Jersey, all other States, territories and possessions of the United States, all municipal corporations, all bodies politic, all boards and commissions, and all private corporations and associations issuing securities;

(f) “tenant” means the person, corporation or association at any given time entitled to the return from or to the use of all or part of an estate, or for whose benefit such return is accumulated;

(g) “remainderman” means the person, corporation or association eventually entitled to all or part of an estate.