A-B Trusts Planning:
The term A-B Trusts is a term used to explain the benefits of using both a Credit Shelter Trust and a Marital Deduction Trust in the planning of the first spouse to die. Using this planning, a married couples estate planning documents include wording that will set up a Credit Shelter Trust and a Marital Deduction Trust upon the death of the first spouse to die. Using these two trusts, assets placed in the Credit Shelter Trust will not be taxed upon the death of the first to die. Assets placed in the Marital Deduction Trust, because of the ability to move assets to a spouse at death without tax consequence, will be taxed in the estate of the second to die. Therefore, with proper planning, each spouse.s lifetime estate and gift tax credit exemption amount can be utilized to the fullest extent possible.
Academic:
Having to do with subjects such as reading writing, math, social studies and science. A way of collecting information about a student's special learning needs, strengths, and interests. An assessment may include giving individual tests, observing the student, looking at records, and talking with the student and/or his parents. Assessment is also an ongoing process by which qualified professionals, together with families, through standardized tests and observation, look at all areas of a child's development: motor, language, intellectual, social/emotional and self-help skills, including dressing, toileting, etc. Both areas of strength and those requiring support and intervention are identified.
Accommodations:
Changes in how test is administered that do not substantially alter what the test measures; includes changes in presentation format, response format, test setting or test timing. Appropriate accommodations are made to level the playing field, i.e., to provide equal opportunity to demonstrate knowledge. Learning to do things differently from other students because of a handicap, impairment, or disability. An example of ''accommodation'' is the visually impaired student who reads by listening to a recording of a textbook.
Accounting:
A listing of all transactions that have occurred since the last accounting or beginning of the trust.s administration. A fiduciary accounting should include 1) the cost bases of the assets on hand the at beginning of the accounting period, 2) all receipts, disbursements, distributions, gains or losses and changes to assets, and 3) the current value and the cost bases of the remaining assets on hand at the end of the accounting period. An accounting is not a brokerage statement.
Accrued Dividend:
A dividend that has been declared, but not paid out as of the grantor.s date of death; also known as an accumulated dividend.
Accrued Interest:
Interest that has been earned since the date of the last payment, but has not been paid out. When the grantor of trust dies, this amount is equal to income due but not paid on the date of death.
Accumulation Trust:
A trust by which the governing trust instrument instructs the trustees to accumulate the income generated by the trust assets and the gains generated by the sale of the trust assets. Such accumulated income and gains will eventually be distributed to the ultimate beneficiaries. Many states impose restrictions on the periods of time that a trust can accumulate income and gains.
Achievement test: Test that measures competency in a particular area of knowledge or skill; measures mastery or acquisition of skills.
Active Trust:
A trust that requires active management from the trustee.
ADD/ ADHD see Attention Deficit / Hyperactivity Disorder
Adversarial system:
The system of trial practice in which each of the opposing parties has an opportunity to present and establish opposing contentions before the court.
Affidavit of Trust:
An affidavit signed by the trustee stating that a trust is in place and giving details (the extent of which varies depending on the context in which the affidavit is being used) of certain provisions of the trust.
Alimony Trust:
A trust funded by one ex-spouse to secure alimony payments to the other ex-spouse.
Alternative dispute resolution: See mediation.
Amendment: An addition, deletion, or change in a legal document.
Americans with Disabilities Act of 1990 (ADA). Legislation enacted to prohibit discrimination based on disability.
Annuity Interest:
In the trust context, this refers to a payment made regularly (usually annually) of the same set dollar amount each time the payment is made.
Annual Goal: A statement in an IEP of what an exceptional student needs to learn and should be able to learn in his special program over the time period of a year.
Annuitant: The person upon whose life the payments are based in an annuity contract.
Annuity: An insurance contract written to provide either income benefits for a specified period or to provide for life payments, which can begin immediately, but sometimes are deferred to some future date.
Appeal: Procedure in which a party seeks to reverse or modify a judgment or final order of a lower court or administrative agency, usually on grounds that lower court misinterpreted or misapplied the law, rather than on the grounds that it made an incorrect finding of fact. A written request for a Commissioner of Education or a court to change the decision of a Hearing Officer.
Appendix A: Appendix to the federal special education regulations that answers questions about IEPs, IEP teams, parental role, transition.
Appreciation: Increase in the value of property; opposite of depreciation.
Apraxia: Motor speech disorder characterized by inconsistent substitutions and a significant breakdown in conversation.
Asperger's Syndrome: Severe impairment in social interaction and development of restrictive repetitive patterns of behaviors. Unlike Autism there are no significant delays in language or overall cognitive development.
Assessment: Systematic method of obtaining information from tests or other sources; procedures used to determine child.s eligibility, identify the child.s strengths and needs, and services child needs to meet these needs.
Asset(s): The property owned by the trust, which can include real, personal and intangible property.
Assistive technology device: Equipment used to maintain or improve the capabilities of a child with a disability. It is any type of equipment, which will assist in making an accommodation for a person with a disability such as use of computer for handwriting or speaking.
Ataxia: This describes the condition in which a child's balance and depth perception are disturbed. This is a type of cerebral palsy.
Athetoid: This describes the condition in which the child has involuntary and uncontrolled motion. This is a type of cerebral palsy.
Attention Deficit Disorder/Attention Deficit Hyperactivity Disorder (ADD/ADHD): ADHD is an exceptionality which is covered by the Section 504 Plan. The student with ADHD is one who seems to have average or better ability, health, vision, hearing, and intelligence, but is still unable to learn things as easily or quickly as most other students his age due to a severe inability to stay on task or pay attention (distractibility) and/or inability to control behavioral impulses (hyperactivity). ADHD is a condition that affects a child's ability to concentrate. It impacts school performance, since it is difficult for the child to concentrate, "stay on task," and sit quietly. This disorder is thought to be more common in boys than girls. Treatment to manage the symptoms of ADHD may include medications in conjunction with behavioral counseling. A child with ADD or ADHD may be eligible for special education under other health impairment, specific learning disability, and/or emotional disturbance categories if ADD/ADHD condition adversely affects educational performance.
Audiologist: A professional trained in assessing a child's hearing. In a developmental assessment of an infant or young child, an audiologist would look for signs of whether or not there are any hearing impairments or loss, usually by placing earphones on a child through which sounds are transmitted at various frequencies. Audiologists often work closely with speech and language specialists to address problems in communication.
Audiology: Related service; includes identification, determination of hearing loss, and referral for habilitation of hearing.
Auditory and Visual Processing Disabilities: Processing/sensory disabilities are a learning disability in which a person has difficulty understanding language despite normal hearing and vision.
Auditory Attention: The ability to maintain focus to sound over extended periods of time.
Auditory Discrimination: The ability to tell whether two sounds are the same or different.
Auditory Figure-Ground Discrimination: The ability to focus on sound when background noise is present.
Auditory Segmentation: The ability to count the number of sounds and syllables in words.
Auditory Sequential Memory: The ability to remember sounds and words in sequential order.
Auditory Synthesis: The ability to blend sounds into syllables and syllables into words.
Autism A developmental disability that affects an individual.s mental, social, and emotional development. The essential characteristics are a significant lack of responsiveness to others, impairment in development of language and communication skills (both verbal and non-verbal), and unusual responses to the environment (difficulty with any change in routine, attachment to odd objects, such as rubber bands, etc., and repetitive behaviors).
Autistic: (Traditional Meaning) The autistic student may seem to act, talk, think or behave very differently from other students his age. He may not like to be close to people. In order to be eligible for "autistic" programs and services, a student must meet all the requirements listed in the State Board of Education rules. Delay or abnormal functioning in at least one of the following three areas with onset prior to age 3: social interaction, language used in social communication and symbolic or imaginative play. These children have difficulty with peer relationships and lack of engagement with others. There may be a delay or total lack of language, use of repetitive and idiosyncratic language. Other behaviors can include preoccupation with parts of objects, hand or finger flapping, and rocking.
Bank Trust: See Totten Trust.
Basic skills: Skills in subjects like reading, writing, spelling, and mathematics.
Behavior disorder (BD). See emotional disturbance.
Behavior intervention plan: A plan of positive behavioral interventions in the IEP of a child whose behaviors interfere with his/her learning or that of others.
Beneficiary: (1) The person for whose benefit a trust is created. (2) The person to whom the amount an insurance policy or annuity is payable. One who benefits under the trust document.
Blind Trust:
A trust used to give management and decision-making powers over investments to someone not under the settlor's control. Such trusts are used by individuals to avoid potential conflicts of interests.
Blind/Visually Impaired: The visually impaired student is one who has a loss of some or all of his ability to see. This includes students who are blind or partially sighted. In order to be eligible for "visually impaired" programs and services, a student must meet all the requirements listed in the State board of Education rules.
Bond Power: A form of assignment executed by the owner of registered bonds with contains an irrevocable appointment of an attorney-in-fact to transfer the ownership of the bond.
Bond Trust:
A trust funded with bonds in which the income is generated by the bond interest.
Brain Plasticity: The ability of the brain to change through experience of learning.
Bond: A certificate or evidence of debt from a corporation or a governmental agency, which promises to pay the bondholders a specified amount of interest for a specified period of time and to repay the loan on the maturity date.
Breach Of Fiduciary Duty: Violation by a trustee of a duty(s), which harms the beneficiary(s).
Brief: Written argument that supports a case; usually contains a statement of facts and a discussion of law.
Bronchopulmonary Dysphasia: Abnormal development of the lungs and breathing passages.
Burden of proof: Duty of a party to substantiate its claim against the other party; in civil actions, the weight of this proof is usually described as a preponderance of the evidence.
Business day: Means Monday through Friday, except for federal and state holidays.
By-Pass Trust: See Credit Shelter Trust
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C.F.R. Code of Federal Regulations
Capital Gain: The sale of an asset for more than the asset.s cost basis.
Capital Loss: The sale of an asset for less than the asset.s cost basis.
Case law: Decisions issued by a court.
Central Auditory Processing: Refers to skills used to understand and store what is heard. Skills typically develop in first five years of life along with receptive and expressive language.
Central Auditory Processing Disorders - CAPD: Difficulty in attending to, discriminating, recognizing and understanding what is heard, even though hearing and intelligence are normal. CAPD creates difficulty in developing speech and language skills. These kids are often thought to have hearing problems. Diagnosis is by a speech-language pathologist or audiologist. Treatment includes speech pathologist intervention, adaptations in the environment and computerized therapy.
Cerebral Palsy: A general term for a group of permanently disabling symptoms caused by damage to the developing brain before, during, or after birth. People with cerebral palsy may have poor balance, difficulty in walking, movement, and speech impairment.
Charitable Lead Annuity Trust (CLAT):
A Charitable Lead Annuity Trust is a CLT that is drafted so that a fixed amount is paid not less than annually over the period of the income interest. For example, a CLT that pays $6,000 each year for a term of years to a charity, with the remainder going to a non-charity, is a CLAT. Compare with Charitable Lead Unitrust,
Charitable Lead Trust: is a trust in which an income stream is given to a charity. Upon the termination of the income stream (usually after a term of years or an individuals life), the remaining assets in the trust are given to a non-charitable beneficiary (which could be the grantor). In addition to the benefit going to the charity during the term of the income stream, a significant benefit of this type of trust is that the grantor receives a charitable deduction upon its formation. A CLT may be either a Charitable Lead Annuity Trust or a Charitable Lead Unitrust (see definitions).
Charitable Lead Unitrust (CLUT):
A Charitable Lead UniTrust is a CLT that is drafted so that the income stream is paid in amounts that represent a set percentage of the trust corpus. Such payments are determined by recalculating the payment each pay period. For example, a CLT that pays 6% of its remaining corpus each year to a charity, with the actual dollar amount of the payment recalculated each year by multiplying 6% by the remaining corpus, is a CLUT. Compare with Charitable Lead Annuity Trust.
Charitable Remainder Annuity Trust (CRAT):
A Charitable Remainder Annuity Trust is a CRT that is drafted so that payments are made in equal amounts as installments over the period the life of the trust. For example, a CRT that pays $6,000 each year for a term of years to an individual with the amount remaining in the trust after the term of years paid to a charity is a CRAT. Compare with Charitable Remainder Unitrust.
Charitable Remainder Trust (CRT):
A Charitable Remainder Trust is a trust in which during the life of the trust an amount is paid not less than annually to the grantor or to another non-charitable beneficiary. Upon the termination of the trust (usually after a term of years or an individuals life), the remainder of the assets in the trust are given to the charitable beneficiary. In addition to the benefit going to the charity at the end of the income term, a significant benefit of this type of trust is that the grantor receives a charitable deduction upon its formation. A CRT may be either a Charitable Remainder Annuity Trust or a Charitable Remainder UniTrust.
Charitable Remainder Unitrust (CRUT):
A Charitable Remainder Trust is a CRT that is drafted so that payments are made in amounts that represent a set percentage of the trust corpus. Such payments are determined by recalculating the payment each pay period. For example, a CRT that pays 6% of its remaining corpus each year to an individual for a number of years after which the remaining amount is paid to a charity is a CRUT. Compare with Charitable Remainder Annuity Trust.
Charitable Trust:
A trust established for the benefit of a charitable organization.
Child and Adolescent Psychiatrist: A psychiatrist who, in addition to medical and adult psychiatric training (social, emotional and behavioral concerns), has been trained and certified in working with children and adolescents and can prescribe medication.
Child Development Specialist: A professional who is trained in infant/toddler development and in identifying developmental delays and disabilities. In a developmental assessment, a child development specialist would help identify a child's strengths and areas of concern, and suggest strategies to promote optimal social, emotional and intellectual development.
Child Find: A publicly funded program under IDEA (see below) intended to identify, locate, and evaluate/assess infants and toddlers with potential developmental delays or disabilities. The program may have different names in different communities (for example, "Community Screening") and may include public education about child development and parenting. Requirement that states ensure that all children with disabilities are identified, located and evaluated, and determine which children are receiving special education and related services.
Claflin Trust: See Indestructible Trust.
Class action: A civil action filed in a court on behalf of a named plaintiff and on behalf of other individuals similarly situated.
Cleft Palate: Congenital groove in the roof of the mouth due to failure of the palate bones to unite.
Clifford Trust:
Prior to the enactment of the grantor trust rules of I.R.C. §671 et seq., Clifford Trusts were formed in an effort to shift income to individuals in lower tax brackets than the person actually owning the assets. A typical Clifford Trust would transfer the income of assets for a period of ten or more years, after which the assets would re-vest in the grantor.
Clinical: Related to direct observation and treatment of an individual child, adult, or
family. For example, a "clinical interview" is a face-to-face conversation. An "informed clinical opinion" is the judgment of a qualified professional, based on direct contact with a child, adult, or family.
Club Foot: Congenitally deformed foot in which the bones are twisted causing an abnormal gait.
Commission: Compensation paid to a trustee based on a percentage of the trust.s principal value or on the income earned by the trust or on both.
Common Stock: Class of corporate stock, which represents the residual ownership of a corporation. Holders of common stock have voting powers in the corporation and participate in the profits of the corporation by way of dividends, but only after preferred stockholders have been paid their dividends.
Community Trust:
A business entity or agency established for the administration of funds placed in trust for the public benefit.
Complaint: Legal document that outlines plaintiff.s claim against a defendant.
Complex Trust:
A trust in which the trustee may distribute or retain income. A term used in tax laws for a trust in which the trustee is not required to distribute income currently, or distributes amounts other than income, or makes a charitable contribution; opposite of a simple trust. See I.R.C. §§661-63.
Confidential file: File maintained by the school that contains evaluations conducted to determine whether child is handicapped, other information related to special education placement; parents have a right to inspect the file and have copies of any information contained in it. School and agency records about an exceptional student are read or used only by school staff members who need them to work with that student, or by other persons who have a parent's written consent to read or use the school records.
Consent: Requirement that the parent be fully informed of all information that relates to any action that school wants to take about the child, that parent understands that consent is voluntary and may be revoked at any time. Parents show that they agree to let the school take an action which affects their child's education. Consent is usually shown by a parent signing his/her name on a form or letter which describes the action the school wants to take. See also Procedural safeguards notice and prior written notice.
Constructive Trust:
A type of Implied Trust. A Constructive Trust is implied by operation of law or act of a court, usually to compensate a party for a wrong at the hands of another.
Contingent Trust:
A trust in which the trust agreement is drafted, but in which the trust relationship does not form until the happening of some future event.
Contingent Beneficiary: The person who may or will benefit if the primary beneficiary dies or otherwise loses rights as a beneficiary.
Controlled substance: Means a drug or other substance identified under schedules I, II, III, IV, or V of the Controlled Substances Act; does not include a substance that is legally possessed or used under the supervision of a licensed health care provider.
Corpus (body):
The principal or capital of a trust. The assets that are in the trust at any point in time.
Cost Basis: The original price or cost of an asset usually based on the purchase price or on the market value at the owner.s date of death. Note: bases are the plural of basis.
Counseling services: includes services provided by social workers, psychologists, guidance counselors, or other qualified personnel.
Credit Shelter Trust:
This type of trust is used to protect the total estate tax credit exemption amount upon the first to die of a married couple. This trust is typically created in a Will or other testamentary document. The Credit Shelter Trust is formed to provide an ultimate benefit to beneficiary other than the surviving spouse. In a majority of cases, the surviving spouse will be given a life interest in the trust, therefore providing income for such surviving spouse.s life. Upon the death of the surviving spouse, the trust pays out to the ultimate beneficiary, thereby avoiding inclusion in the taxable estate of the surviving spouse.
Criterion-referenced test: A test that measures a specific level of performance or a specific degree of mastery.
Cumulative file: General file maintained by the school; parent has right to inspect the file and have copies of any information contained in it.
Current Beneficiary: The beneficiary who is currently enjoying the benefits of the trust.s assets. Typically a current beneficiary is entitled to all of the trust.s net income. A current beneficiary may also be entitled to receive principal distributions based on the terms of the trust agreement.
Cystic Fibrosis: An inherited disease caused by an abnormal gene passed from both parents to the child. This gene causes the child's exocrine glands to produce large amounts of thick mucus that clogs the lungs. The disorder is characterized by the production of abnormal mucus, progressive lung damage, and impaired
absorption of fat and protein.
Damages: Monetary compensation that may be recovered by a person who has suffered loss, detriment or injury to his person, property or rights, through the unlawful act or negligence of another; damages are not generally available under the IDEA.
Day: Means calendar day unless otherwise indicated as school day or business day.
Deaf/Blind: A kind of exceptionality. A student who is deaf/blind has such severe problems with both seeing and hearing that he cannot learn well in either a program for the deaf or a program for the blind.
Deaf-blindness: IDEA disability category; includes hearing and visual impairments that cause severe communication, developmental and educational problems that adversely affects educational performance.
Deafness: IDEA disability category; impairment in processing information through hearing that adversely affects educational performance
Defective Grantor Trust:
A trust that is drafted (intentionally or otherwise) so that it is a Grantor Trust (i.e., it is treated as owned by the grantor for income tax purposes). As an example, a trust that is drafted to be an irrevocable trust with a third-party trustee and non-grantor beneficiary, but which allows the grantor certain restricted controls over the trust corpus, may be determined to be a grantor trust (i.e., owned by the grantor) for income tax purposes, but not for estate and gift tax purposes.
Depreciation: Decrease in value of property; opposite of appreciation.
Development: The process of how a child acquires skills in the areas of social , emotional, intellectual, speech and language and physical development including fine
and gross motor skills. Developmental stages refer to the expected, sequential order of acquiring skills that children typically go through. For example, most children crawl before they walk, or use their fingers to feed themselves before they use utensils. (See Developmental Domains).
Developmental assessment: An ongoing process of observing and thinking about a child's current competencies (including knowledge, skills, and personality), and the best ways to help the child develop further.
Developmentally Delayed/Disabled: A term used to describe infants and toddlers who need early intervention services because they: (1) are experiencing developmental delays, a term used when a child has not achieved skills and abilities which are expected to be mastered by children of the same age. Delays can be in any of the following areas: physical, social, emotional, intellectual, speech and language and/or adaptive development, sometimes called self-help skills, which include dressing, toileting, feeding, etc. or (2) have a diagnosed physical or mental condition which has a high probability of resulting in a developmental delay. Some examples include: chromosomal abnormalities; genetic or congenital disorders; severe sensory impairments, including hearing and vision; inborn errors of metabolism; disorders reflecting disturbance of the development of the nervous system; congenital infections; disorders secondary to exposure to toxic substances, including fetal alcohol syndrome; and severe attachment disorders. Caution: the term developmental delay may be used loosely and occasionally is used incorrectly, giving a false impression that the child will "catch up."
DEVELOPMENTAL DISABILITIES (DD):
This term generally describes any chronic physical or mental condition which inhibits the normal development of a child and requires on-going support services, including special educational and/or therapeutic interventions, life skills, etc. Many individuals with developmental disabilities can live semi-independently as adults if they have good support services.
Developmental Domains: Term used by professionals to describe areas of a child's development, for example: "gross motor development" (large muscle movement and control); "fine motor development" (hand and finger skills, and hand-eye coordination); speech and language/communication; the child's relationship to toys and other objects, to people and to the larger world around them; and the child's emotions and feeling states, coping behavior and self-help skills.
Developmental History: Term used by many professionals for the story of a child's development, beginning before birth.
Developmental Milestone: Term frequently used to describe a memorable accomplishment on the part of a baby or young child - for example, rolling over, sitting up without support, crawling, pointing to get an adult's attention, and walking.
Developmental Pediatrician: A pediatrician with specialized training in children's social, emotional, and intellectual development as well as health and physical growth.
Developmental Verbal Dyspraxia: A neurological speech disorder that affects the motor planning of speech.
Diagnosis: Term used to describe the critical analysis of a child's development in all the developmental domains, after reviewing all the assessment results, and the conclusion reached by such analysis. From this diagnosis, professionals should offer parents a precise and detailed description of the characteristics of a child's development, including strengths and the ways in which a child learns.
Direct Trust: See Express Trust.
Directory Trust:
A trust that is only generally defined by the trust document and intended to be funded and administered by later instructions.
Disability: In Section 504 and ADA, defined as impairment that substantially affects one or more major life activities; an individual who has a record of having such impairment, or is regarded as having such an impairment. A problem or condition which makes it hard for a student to learn or to do things in the same ways as most other students. A disability may be short-term or permanent. See Also "handicap'' or ''Impairment.''
Disbursement: Money paid out for a debt, fee or expense.
Discovery: Term for methods of obtaining evidence in advance of trial; includes interrogatories, depositions and inspection of documents.
Discretionary Trust:
A trust that is drafted to give the trustee the ability to apply as much of the principal and/or income to the benefit of the beneficiary as the trustee deems appropriate.
Dismissal: A decision made by a Staffing group. It says that a child no longer needs a certain Exceptional Student Education program or service.
Dispositive Provisions: The provisions of a trust agreement relating to the disposition and distribution of the property in the trust upon the death of the grantor.
Distribution: The amount paid or credited to the beneficiaries of the trust. The payment may be in the form of cash or property based upon the terms of the trust.
Diversification: Spreading of investments among different security types and across different industries to reduce the overall risk in a portfolio.
Dividend: The payment to stockholders of the current or accumulated earnings of a corporation, which is paid out proportionally based on the number of shares outstanding. Dividends are usually in the form of cash; however, they could be in the form of stock or property.
Downs Syndrome: A mental handicapping condition caused by the presence of an extra 21st chromosome at conception. Characteristics include flattened facial features and mild to severe mental handicap.
Dry Trust:
A trust that changes the title in the trust assets to the trustee but requires no duties on behalf of the trustee.
Due process hearing (impartial due process hearing): Procedure to resolve disputes between parents and schools; administrative hearing before an impartial hearing officer or administrative law judge. A set of rights having to do with how decisions are made. These rights help to make sure that exceptional students and their parents are treated fairly.
Duration: The length of time an exceptional student will need to have an Exceptional Student Education program or service.
Dynasty Trust:
A trust that is statutorily authorized to continue for a very long time, typically many times the extent of using an ordinary statute of perpetuities timeline.
Dyscalculia - a mathematical learning disability in which a person has a difficult time solving arithmetic problems and grasping math concepts.
Dysgraphia - a writing learning disability in which a person finds it hard to form letters or write within a defined space.
Dyslexia: is a language-based learning disability in which a person has trouble understanding words, sentences, or paragraphs. It is also considered a specific learning disability in reading. People with dyslexia have normal vision, but they have difficulty recognizing words. It can involve
difficulty in decoding, sounding out words and comprehension. Ranges from mild to severe. There is also a small percentage who read words backwards.
Early Childhood Special Educator: A professional trained in young children's typical and atypical development. An early childhood special educator would assist with developing plans and implementing intervention services based on the outcomes of the evaluation/assessment. In a developmental assessment of an infant or young child, the early childhood educator might administer developmental tests looking at the child's developmental domains (see Developmental Domains).
Early Intervention: Special education and related services provided to children under age of 5. Refers to the range of services designed to enhance the development of infants and toddlers with disabilities or at risk of developmental delay. These services should be offered, to the maximum extent possible, in a natural environment, such as the home or in community settings, in which children without disabilities participate. Early intervention services that are under public supervision, must be given by qualified personnel and require the development of an individualized family service plan (see Individual Family Service Plan (IFSP)), developed in conjunction with the family, to guide the early intervention or therapeutic services given to a child. Early intervention
services should also enhance the capacity of families to meet the needs of their infants and toddlers with disabilities. Services may include but are not limited to: speech and language therapy, physical and/or occupational therapy, special education, and a range of family support services. Early intervention is sometimes used to refer to any systematic effort to improve developmental outcomes for young children.
Early Interventionist: General term used for a person who works with infants and young children, who have developmental delays, disabilities, or are at risk of developmental problems, and their families. Early Interventionists may have different kinds of professional training (for example, in speech/language pathology or nursing), but they all have work experience and special training in helping young children and their families.
Education records: All records about the student that are maintained by an educational agency or institution; includes instructional materials, teacher.s manuals, films, tapes, test materials and protocols.
Educational consultant/diagnostician: An individual who may be familiar with school curriculum and requirements at various grade levels: may or may not have a background in learning disabilities; may conduct educational evaluations.
Educational Trust:
A trust established for the benefit of educational activities or institutions. The Internal Revenue Code (IRC) has various provisions for trusts of this type most notably IRC §529, frequently called a 529 plan.
Elective Share: The surviving spouse.s right to receive a portion of the deceased spouse.s estate.
Eligibility: Specific criteria of developmental delay that meets the eligibility level needed for publicly funded services. This criterion is unique to each state's definition. Children who have a diagnosed physical or mental condition or are experiencing developmental delays are "eligible" for services. In addition, states may choose to serve children who are "at risk" of developmental delay by making them eligible for publicly funded early intervention services. Children who may be "at risk" of a developmental delay, may be provided services in some states.
Eligible: A decision made by a Staffing group. It says that a student is exceptional and in need of Exceptional Student Education Programs and services. The decision is based on state and local school board rules
EMOTIONAL DISABILITIES: Because of their environmental history and/or biological background, including genetics, some children display multiple emotional difficulties: mood swings; tantrums; impulsiveness and difficulty considering the consequences of their actions; a lack of respect for authority; problems in school; the inability to handle change easily; and interpersonal problems with other children.
Emotional disturbance (ED): Disability category under IDEA; includes depression, fears, schizophrenia; adversely affects educational performance.
Emotional Handicap (EH): A kind of exceptionality. A student with an emotionally handicap may seem to act differently, think differently, or have different feelings than most other students his age. This includes students who a ''severe emotional disorder (SED).''
Emotional Maturity: The student's ability to act, think and feel in ways very much like most other students his age.
EMR: Educable mentally retarded.
Environmental risk: care giving circumstances and current family situations that may place children at a greater risk for delay than the general population. Examples include: parental substance abuse, family social disorganization, poverty, parental developmental disability, parent age, parental educational attainment, and child abuse or neglect.
Equipment Trust:
A financing mechanism under which title to certain equipment is transferred to a trustee to ensure repayment on a purchase debt. The railroad industry has made extensive use of this trust.
Established Risk: a diagnosed physical or mental condition that has a high probability of resulting in developmental delay
Estate Trust:
A trust that is established by one spouse, typically at that spouse.s death, for the benefit of the other (surviving) spouse during that other spouse.s life. The assets of the estate trust are then paid to the estate of the surviving spouse. This type of trust may be used to qualify assets for the marital deduction.
ESY: Extended school year services.
Etiology: The cause or origin of a disabling condition.
Evaluation: A way of collection information about a student's special learning needs, strengths, and interests. It is used to help make decisions about whether a student is exceptional and eligible for Exceptional Student Education programs and services. It may include giving individual tests, observing the child, looking at records, and talking with the student and/or his parents. The term Evaluation is often used interchangeably with "assessment." However, in the context of services supported by the Individuals with Disabilities Education Act (IDEA), evaluation refers to a procedure that is used to determine a child's eligibility for early intervention services.
Evaluation Criteria and Procedures: A set of statements in an IEP which describe what a student will have to do how much, how often, and in what ways to show mastery of the ''Short-term Instructional Objectives.''
Evidence: Pieces of written material records, letters, notes, or work samples which are used by parents or schools in a Due Process Hearing to help show that their point of view is the right one.
Exceptional Student: A student who has special learning needs as described in state and local school board rules. This includes students who have a handicap, a disability, or impairment, as well as those who are gifted. Children do not have to be in school to be ''exceptional students.''
Exceptional Student Education (ESE): The name given to educational programs and services for students with special learning needs. It is sometimes called ''special education."
Ex-Dividend Date: The date on which the right to the current dividend no longer accompanies a stock.
Executed Trust:
A trust in which all of the relationships among the parties have been defined, the management of the trust assets has been defined, and all documents required have been signed. A trust that is complete and needs no further documentation to be completely effective. Compare with Executory Trust.
Executory Trust:
A trust that requires the further drafting and/or execution of documents before it is completely effective. Compare with Executed Trust.
Exemption Equivalent Trust: See Credit Shelter Trust.
Exhibit: Anything tangible that is produced and admitted in evidence during a trial.
Express Trust:
A trust created by the deliberate act of the settlor, usually in writing.
Fair Market Value: The amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts.
Family assessment: A systematic process of learning from family members their ideas about a child's development and their strengths, priorities, and concerns as they are related to the child's development.
FAPE: Free appropriate public education; special education and related services provided in conformity with an IEP; are without charge; and meets standards of the SEA.
Fee Schedule: The rate of compensation paid to a corporate fiduciary based on their typical fees; usually based on a percentage of the trust.s market value and also can be based on a percentage of the trust.s income.
FERPA (Family Educational Rights and Privacy Act): statute about confidentiality and access to education records.
Fiduciary: A trustee, personal representative, guardian, or other person, whether an individual or corporate entity, who by reason of a written agreement, will, court order, or other instrument has the responsibility for the acquisition, investment, reinvestment, exchange, retention, sale, or management of money or property of another.
Fiduciary Return: An income tax return prepared by a fiduciary on behalf of a trust; known as IRS Form 1041.
Fixed Trust:
A trust under which the trustee can not exercise the trustee.s discretion. A Non-discretionary Trust:
Fixed Investment Trust:
A trust that, under the terms of the trust agreement, can only invest in certain securities or investments. The amounts or proportions of the investments may also be specified under the trust agreement.
Foreign Trust:
A trust created and administered under non-U.S. law.
Foreign Situs Trust:
A trust that is treated for federal tax purposes as a non-resident individual because it is a Foreign Trust (defined above) or for other reasons.
Free Appropriate Public Education: The words used in the federal law, IDEA and PL 94142, to describe an exceptional student's rights to a special education which will meet his individual special learning needs, at no cost to his parents.
Top of PageGeneral curriculum: Curriculum adopted by LEA or SEA for all children from preschool through high school.
Gifted: A kind of exceptionality. The student who is gifted is one who is very, very bright or smart and who learns things much more quickly than other students his age. In order to be eligible for "gifted" programs and services, a student must meet all the requirements listed in the State board of Education Rules.
Grantor Type Trust: A term used in tax laws for a trust in which the grantor retains ownership of the trust.s assets and has the ability to amend the terms of the trust.
Grantor: The individual or entity that creates or moves assets to a trust. Such a person is said to grant assets to the trust. See also Settlor.
Grantor Retained Income Trust (GRIT): Such a trust is established by a grantor who sets up an irrevocable trust and retains an income interest in the trust for a term that is the earlier of a set term of years or the life of the grantor, with the remainder interest going to a third party if the grantor survived the term of years, and to the grantors estate if the grantor did not.
Grantor Retained Annuity Trust (GRAT): A type of Grantor Retained Income Trust that provides for a payout in equal dollar amounts each period.
Grantor Retained Unitrust (GRUT): A type of Grantor Retained Income Trust that provides for a payout of a set percentage of the remaining corpus each period.
Grantor Trust:
A trust established with beneficiaries other than the grantor but which, for income tax purposes, remains owned by and taxable to the grantor. See I.R.C. §671 et seq.
Guardian ad litem: Person appointed by the court to represent the rights of minors.
Guardian: An individual or a trust institution appointed by a court to care for the property or for the person (or both) of a minor or an incapacitated person.
Top of PageHandicap: A problem or condition which makes it hard for a student to learn or do things in the same ways as most other students. A handicap may be short-term or permanent. See also "disability'' and ''Impairment.''
Hearing Impaired: A kind of exceptionality. The student with a hearing impairment is one who has a loss of some or most of his ability to hear. This includes students who are deaf or hard-of-hearing.
Hearing impairment: Disability category under IDEA; permanent or fluctuating impairment in hearing that adversely affects educational performance.
Hearing Officer: A person who is in charge of a Due Process Hearing and who makes the decisions after a Hearing. The Hearing Officer cannot work for the local school system. He cannot know the student or be a friend or relative of the family. He is a person who is supposed to be impartial fair to both sides, parents and school.
Homebound/Hospitalized: A kind of Exceptional Student Education for a student who must stay at home or in a hospital for a period of time because of a severe illness, injury, or health problem.
Honorary Trust:
A trust for a specific purpose which is non-charitable. Additionally, this type of trust has no determinable beneficiary. These trusts are usually not respected and are therefore unenforceable.
Hyperlexia: a developmental disability characterized by precocious reading ability or a fascination with letters, words or numbers, coupled with significant problems in language, learning, and social skills. Children with hyperlexia are visual learners . they understand what they see much better than what they hear. Listening to people talk is like hearing a foreign language to them.
Hypotonia: low muscle tone describes the condition where the muscle tone is very weak and it can impact both gross and fine motor coordination. Low muscle tone can also impact the development of developmentally appropriate communications and learning in children.
Top of PageIDEA (The Individuals with Disabilities Education Act of 1997): An acronym for the Individuals with Disabilities Education Act which provides grants to states and jurisdictions to support the planning of service systems and the delivery of services, including evaluation and assessment, for young children who have or are at risk of developmental delays/disabilities. Funds are provided through the Infants and Toddlers Program (known as Part C of IDEA) for services to children birth through 2 years of age, and through the Preschool Program (known as Part B-Section 619 of IDEA) for services to children 3 through 5 years of age.
IDELR: Individuals with Disabilities Law Reporter
IEE: Independent educational evaluation
IEP (Individual Educational Program): A written plan which describes an exceptional student's special individual learning needs and the Exceptional Student Education programs and services which will be given to that student.
IEP Review: A meeting held at least once a year to look at, study, and talk about an exceptional student's IEP. The purpose of the IEP Review is to make decisions about changes in the IEP.
IFSP (Individualized Family Service Plan): A statement of the family's strengths and needs related to enhancing the development of the family's child, including specific statements about outcomes, criteria, and time lines regarding progress, specific services, provisions for service coordination, and dates for initiation, duration and reevaluation process.
Illegal drug: A controlled substance; does not include substances that are legally possessed or used under the supervision of a licensed health-care professional.
Illusory Trust:
A relationship that appears to be a trust but does not transfer enough management rights of the trust assets to the trustee to be respected.
Impartial due process hearing: See due process hearing.
Impairment: A problem or condition which makes it hard for a student to learn or do things in the same ways as most other students. Impairment may be short-term or permanent. See also ''Disability'' and "handicap."
Impartial: An impartial person is one who is not biased or prejudiced toward one side or another.
Imperfect Trust: See Executory Trust.
Implied Trust: A trust implied by the transactions of the parties through operation of law. An Implied Trust may be either a Constructive Trust or a Resulting Trust. Compare with Express Trust.
Incidence: The frequency of occurrence of a problem at a particular point in time.
Inclusion: Practice of educating children with special needs in regular education classrooms in neighborhood schools. See also mainstreaming and least restrictive environment.
Income Beneficiary: The person(s) who is entitled to income currently payable or accumulated for distribution as income.
Income: The return in money or property derived from the use of the trust.s principal.
Independent Evaluation: An evaluation asked for by a student's parents, and done by someone outside the schoo1 not a school staff member. The person(s) doing the evaluation must be fully trained and qualified to do the kind of evaluation being asked for.
Indestructible Trust: A trust drafted so that the beneficiaries are legally unable to terminate the trust.
Informed Clinical Opinion: A term that describes professionals' use of qualitative and quantitative information to assess a child's development, especially if there are not
standardized measures, or if the standardized procedures are not appropriate for a given age or development area. Informed clinical opinion makes use of a practitioner's training, previous experience with evaluation and assessment, previous experience with children, sensitivity to cultural needs, and the ability to gather and include family perceptions as important elements in order to make a judgment.
Initiation Date: The date, month, and year on which a program or service will begin for an exceptional student.
Insurance Trust: Generally, a trust drafted to hold insurance policies.
Intentionally Defective Irrevocable (or Income) Trust (IDIT):
A trust that is intentionally drafted so that for income tax purposes, the transfer from the grantor to the trust is deemed not to have happened. Therefore, the grantor receives all the income tax benefits and obligations of the trust. However, for estate and gift tax purposes, the transfer to the trust is respected, and the property is not considered part of the grantors probate estate or part of the grantors estate for estate tax purposes at death.
Interrogatories: Written questions served on a party that must be answered under oath before trial; method of discovery.
Interview: In-depth conversation between a professional and a parent or family. In a developmental assessment, a clinical interview may be a time in which parents or other family members have an opportunity to talk about their child, what it is like to care for him or her, and what their hopes and worries are, with the professional asking questions as needed in order to understand more clearly. A structured interview includes a series of specific questions for example, about developmental history.
Inter Vivos: Between living persons.
Inter Vivos Trust: A trust created during the grantor.s lifetime, which becomes effective during the grantor.s lifetime as opposed to a testamentary trust, which takes effect at the death of the grantor. An inter vivos trust is also known as a living trust.
Intestate: To die without a will or without a valid will.
Inventory Value: The cost of property purchased by the trustee or received by the trustee at the grantor.s date of death; also known as carrying or book value and as cost basis.
Inventory: A detailed list of property and assets made by the trustee which includes a description of each item and each item.s estimated fair market value as of a specified date.
Investment Powers: The powers of a fiduciary regarding the investments based on the trust instrument and on Florida statutes.
Involuntary Trust: See Constructive Trust.
Irrevocable Trust: A trust that cannot be modified or revoked by the settlor once it is established. Such a trust is usually its own entity for tax purposes (meaning the income it generates will be taxed either to the beneficiaries that receive it or such income will be taxed to the trust if not distributed). Also, the assets in such a trust are usually not included in the taxable estate of the settlor at the settlor's death. A trust which by its terms (1) cannot be revoked by the grantor or (2) can be terminated by him only with the consent of someone who has an adverse interest in the trust.
Irrevocable Life Insurance Trust (ILIT):
A trust that is established to hold life insurance on the settlor or his/her family. Such a life insurance trust is usually drafted to be an irrevocable trust so that the assets of the trust will not make up part of the settlor's taxable estate at death. A settlor may fund an irrevocable life insurance trust in such a way that the moneys used to fund the trust does not count against the settlor's lifetime estate and gift tax credit (meaning there is no chance that these transfers could lead to an estate tax at death). This funding scheme utilizes Crummey contributions. The moneys moved into the trust are used by the trust to purchase and maintain life insurance policies. Additionally, the insurance proceeds that are paid out at death do not go into the taxable estate of the decedent, and are therefore not subject to his or her estate tax.
ITP: Individual Transition Plan
Top of PageJudgment: Order by a court
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Land Trust:
A trust drafted to hold real property in which the trustee appears to hold full powers over the administration of the real property. On the property records, the land is titled to the trustee through a deed of trust. However, these trusts typically give the beneficiary enough control over the real property or the trustee to negate the trust relationship for tax or other purposes.
Limited Trust:
A trust created for a set period of time.
Liquidation Trust:
A trust formed to receive the proceeds of the liquidation of a business or estate with the ultimate purpose to distribute the proceeds out to beneficiaries.
Living Trust:
A trust formed during the life of the settlor. An Inter Vivos Trust.
Landau-Kleffner Syndrome: It is an epileptic syndrome of childhood. It begins prior to the age of 6 with the best prognosis is for those who have later onset. Most anti-convulsants have some effect in decreasing the seriousness for the epileptic attacks. Children can have seizures during the day or night, which can often wake them, causing a sleep disturbance. The patients also seem to lose their hearing or receptive speech with this being the early sign of regression. Patients with onset below 3 years often have autistic feature.
Language Learning Impairments: Language based learning disorders that affect communication skills and academic performance. Typically, there are problems with receptive language and affect up to at least 10% of children.
Last Will and Testament: A legal document in which a person makes a disposition of his real and personal property, to take effect after his death, and which is revocable by the person during his lifetime; the person creating the will is known as a testator.
LEA: Local education agency or school district
LEARNING DISABILITIES (LD): Many children with learning disabilities are of average or above average intelligence, but they have difficulty in sorting and storing information. Some children have visual perception problems and learn best by having directions told specifically to them. Others have auditory perception problems and learn best by seeing things, rather than having things told to them out loud. A classroom designated for children with LD can help them reach their educational potential.
Learning disability: See specific learning disability (SLD).
Least Restrictive Environment (LRE): The educational setting or program which helps the exceptional student to work and learn to the best of his ability, and which allows him to spend as much time as possible, anywhere from all to none, in a regular program
Life Beneficiary: The person who receives payments or other rights from a trust for his lifetime.
Living Trust: A trust created during the grantor.s lifetime, which becomes effective during the grantor.s lifetime as opposed to a testamentary trust, which takes effect at the death of the grantor. A living trust is also known as an inter vivos trust.
LRE (Least restrictive environment): requirement to educate special needs children with children who are not disabled to the maximum extent possible.
Top of PageMainstreaming: Practice of placing special needs children in regular classrooms for at least a part of the children.s educational program. See also least restrictive environment and inclusion.
Manifestation determination review: If child with disability engages in behavior or breaks a rule or code of conduct that applies to nondisabled children and the school proposes to remove the child, the school must hold a hearing to determine if the child.s behavior was caused by the disability.
Marital Deduction Trust:
This trust is a testamentary trust often used in conjunction with the Credit Shelter Trust (see A-B Trust Planning ;). A Marital Deduction Trust is drafted to meet the requirements needed to use the unlimited marital deduction. Assets in the Marital Deduction Trust benefit a surviving spouse for life and are included in the surviving spouse.s taxable estate at death.
Medicaid Trust:
This refers to either (i) one of several trusts drafted according to the Medicaid rules which allows an individual in need of Medicaid benefits to place assets in trust for an approved purpose without risking a delay in qualification under the asset test of Medicaid qualification, or (ii) a Special Needs Trust, defined below.
Ministerial Trust:
A trust requiring the trustee to exercise only reason. Typically thought of as requiring only ministerial acts that most intelligent trustees could manage (a lower amount of expertise than a Discretionary Trust would require). Trusts meant to collect assets from a specific series of events and then distribute the assets to a set of known beneficiaries would fall under this category.
Market Value: The price property would command in the open market; the highest price a willing buyer would pay and a willing seller accept, both being fully informed and the property being exposed for a reasonable period of time.
Master: To reach a goal or meet an objective as measured by the "Evaluation Criteria and Procedures.''
Medallion Signature Guarantee: The guarantee of a person.s signature by a member of the Medallion Guarantee Program, typically required for the transfer of ownership of securities.
Mediation: Procedural safeguard to resolve disputes between parents and schools; must be voluntary, cannot be used to deny or delay right to a due process hearing; must be conducted by a qualified and impartial mediator who is trained in effective mediation techniques.
Medical services: Related service; includes services provided by a licensed physician to determine a child.s medically related disability that results in the child.s need for special education and related services.
Mental Handicap: A kind of handicap or exceptionality. The student with a mental handicap is one who may not be able to learn as quickly or as much as most other students his age. This includes students who have an EMH ''educable mental handicap,'' TMH ''trainable mental handicap,'' or SPH ''severe/profound handicap.''
Mental retardation: Disability category under IDEA; refers to significantly sub-average general intellectual functioning with deficits in adaptive behavior that adversely affects educational performance.
Modifications: Substantial changes in what the student is expected to demonstrate; includes changes in instructional level, content, and performance criteria, may include changes in test form or format; includes alternate assessments.
Motor: Use of the large and small muscles to move different parts of the body. Examples of motor skills are walking, holding and moving a pencil, or opening a door.
Multidisciplinary assessment: A form of developmental assessment (see above) in which a group of professionals with different kinds of training and experience work with a child and family, directly or indirectly. This type of assessment can be helpful because professionals with different kinds of training are skilled in observing and interpreting different aspects of a child's development and behavior.
Multidisciplinary Team: A group of people with different kinds of training and experience working together, usually on an ongoing basis. Professionals often use the word "discipline" to mean a "field of study," such as medicine, social work, or education. Therefore, a multidisciplinary team might include a pediatrician, an occupational therapist, a social worker, and an early childhood educator.
Multiple disabilities: Disability category under IDEA; concomitant impairments (such as mental retardation-blindness, mental retardation-orthopedic impairment, etc.) that cause such severe educational problems that problems cannot be accommodated in special education programs solely for one of the impairments; does not include deaf-blindness.
Municipal Bonds: Issued by a state or local government as evidence of a debt obligation whose funds either may support a government.s general financing needs or may be spent on special projects.
Mutual Funds: A type of managed investment company in which the investor owns a share of the portfolio assets equal to his number of shares in the fund.
Mutually Agreeable: The parents and the school both agree on an issue a time, date, and place for a meeting, for example.
Naked Trust: See Dry Trust.
Net Income Makeup Charitable Remainder UniTrust (NIMCRUT):
A Charitable Remainder Unitrust that provides for income payments to be made up over the term of the trust if there is not enough income generated in any period to pay out the full amount of the unitrust interest.
Nominee Trust:
An arrangement whereby trustees agree to hold property, pursuant to a written declaration of trust, for the benefit of undisclosed beneficiaries.
Non-Discretionary Trust: See Fixed-Investment Trust.
Native language; Language normally used by the child.s parents.
Nominee: As related to securities, one designated to act for another as his representative in a limited sense; for example, stock held by a brokerage firm in street name to facilitate transactions even though the customer is the actual owner of the securities.
Normed test: A pattern or average regarded as typical for a specific group.
Norm-referenced test: See standardized test
Norms: A pattern or average regarded as typical for a specific group.
Notice: A way of telling parents about an action the school plans to take that will affect their child's education.
Notary Public: A state licensed public officer, who administers oaths, certifies documents and performs other specified functions. A notary public.s signature and seal may be required to authenticate signatures on certain legal documents.
Top of PageOccupational Therapist (OT): A professional who has specialized training in helping an individual developmental or physical skills that aid in daily living activities, with careful attention to enhancing fine motor skills (hand and finger skills, eye-hand coordination and sensory integration). In a developmental assessment, the occupational therapist would assess the child's fine motor skills, coordination, and age-appropriate self-help skills (eating with utensils, dressing, etc.). The OT would also look at how the child responds to and uses what he sees, hears, feels, tastes and smells.
Occupational therapy: Treatment for an exceptional student which helps him to develop mental or physical well-being in areas of daily living such as self-care and pre-vocational skills, etc. The therapy helps to remediate fine motor skills. This treatment is given by a trained Occupational Therapist.
OCR; Office of Civil Rights
Opinion: Formal written decision by judge or court; contains the legal principles and reasons upon which the decision was based.
OPPOSITIONAL DISORDER: Children (and adults, as well!) all exhibit some oppositional behaviors at one time or another. And some developmental stages are especially known for oppositional behaviors, such as the" terrible twos" and adolescence. But for Oppositional Disorder to be diagnosed there has to be a cluster of at least five of the following behaviors present over at least a six-month period of time. The behaviors include: temper tantrums, arguing, opposing authority, purposely pestering and annoying others; blaming others (for his/her mistakes); being especially touchy; being easily annoyed; being angry and resentful; being spiteful and vindictive; and swearing and using obscene language.
Oral Trust:
A trust agreement formed between a grantor and trustee without the use of a written instrument.
Orientation and mobility services: Related service; includes services to visually impaired students that enable students to move safely at home, school, and community
Orthopedic impairment: Disability category under IDEA; orthopedic impairment that adversely affects child.s educational performance
OSEP: Office of Special Education Programs
OSERS: Office of Special Education and Rehabilitative Services
Other health impairment: Disability category under IDEA; refers to limited strength, vitality or alertness due to chronic or acute health problems that adversely affects educational performance.
Top of PageParent: Parent, guardian, or surrogate parent; may include grandparent or stepparent with whom a child lives, and foster parent.
Participation: The act of sharing, joining, or working with others to make decisions, complete a task, or write an IEP.
Passive Trust:
A trust that requires the trustee only to hold title to the property. No active management is required by the trustee.
Payable Date: The day on which a corporation actually mails the dividend checks to the stockholders.
Pediatric Nurse Practitioner (ARPNP): A registered nurse with specialized, postgraduate training in providing ongoing care for the child/patient in both health (well-child visits) and illness. Their training often includes significant attention to child behavior and development.
Pediatric Psychologist: A psychologist who has specialized training in working with children and adolescents. In a developmental assessment of an infant or toddler, the child and adolescent psychologist would assess a child's social, emotional and intellectual development. A psychologist would likely administer some standardized tests that consist of presenting a variety of tasks, ranging from very easy to very challenging, in order to determine the full range of the child's skills. The Psychologist may also observe the child during free play with alone or with caregivers as
part of her assessment. (See Play-based assessment)
Pediatrician: A medical doctor who has specialized training in caring for the physical health and development of children.
Per Capita (by the head): A term used in the distribution of property which requires the distribution to be split among the number of individuals to share and share alike; opposite of per stirpes; for example, if a trust (or will) specifies that the trust estate is to be divided between Joe and Trudi, per capita and if Joe predeceases the grantor (or testator), then Trudi will receive the entire estate.
Per Stirpes (by the branch): A term used in the distribution of property which requires the distribution to persons as members of a family and not as individuals; opposite of per capita; for example, if a trust (or will) specifies that the trust estate is to be divided between Joe and Trudi, per stirpes and if Joe predeceases the grantor (or testator), then the estate will be split between Trudi and Joe.s children.
Perpetual Trust: A trust drafted to continue indefinitely.
Personal Property: In a broad sense, all property other than real estate.
Personal Representative: The fiduciary appointed by the court to administer an estate; also referred to as an administrator or executor.
Phonemic/Phonological Awareness: The ability to break words and syllables into their smallest units or phonemes. New research indicates this is the core deficit in reading difficulties. Phonemic awareness can be taught. Those who fall behind are likely to fall further behind.
Physical Therapist (PT): A professional trained in assessing and providing therapy to treat developmental delays, disease and injury using methods such as exercise, heat, light and massage. In a developmental assessment, the physical therapist would assess the ability and quality of the child's use of her legs, arms, and complete body by encouraging the display of specific motor tasks as well as observing the child in play.
Physical: Having to do with the use or well-being or the body. An example of a physical skill is being able to sit in a chair with good balance and posture.
Physically Impaired: A kind of exceptionality. The student with a physical impairment is one who has a severe illness, condition, or disability which makes it hard for him to learn in the same ways as other students his age.
Play-based assessment: A form of developmental assessment that involves
observation of how a child plays alone, with peers, or with parents or other familiar caregivers, in free play or in special games. This type of assessment can be helpful because play is a natural way for children to show what they can do, how they feel, how they learn new things, and how they behave with familiar people.
Portfolio: A collection of securities or investments.
Pour Over Trust: A trust created by will (typically referred to as a pour-over will) into which the will pours over; all the decedent.s assets.
Pour-Over Will: A simple will used with a living trust in which the person devises any property titled in his sole name to his trust at his death. If there are any such assets, then a probate administration will be required.
Power of Appointment Trust:
A trust used to qualify assets for the marital deduction. Assets are placed into trust by a spouse, typically at death, with the income of the trust required to be distributed to the surviving spouse for the life of such spouse. The surviving spouse is given an unqualified power of appointment to determine who should benefit from the trust assets at the death of the surviving spouse (with the ability to benefit the surviving spouse.s estate, creditors, etc.).
Power of Attorney: A document, authorizing the person named therein to act as the agent, called the attorney-in-fact, for the person signing the document. A durable power of attorney remains in effect even if the principal becomes incapacitated. The ability of the attorney-in-fact to use the power of attorney terminates when the principal dies.
Power of Sale: Power expressed or implied in a trust agreement permitting the trustee to sell the investments comprising the trust.
Powers of Trustees: The authority or right to do or to refrain from doing a particular act based on the terms of the trust agreement and Florida law.
Pre-Academic: Having to do with skills a student needs to master before he is ready to learn academic subjects, such as reading and math. Examples of Pre-Academic skills are knowing colors and holding a crayon or pencil correctly.
Precatory Trust:
A trust established by a court from language in a will not specific enough to establish a trust without court intervention.
Precedent: A court decision that will influence similar cases in the future.
Preferred Stock: A class of stock with a claim on the company's earnings before payment may be made on the common stock and usually entitled to priority over common stock if the company liquidates; preferred stockholders are usually entitled to dividends at a specified rate.
Present Levels of Performance: Statements in an IEP that describe what a student can do or what he knows now.
Prevalence: The number or proportion of individuals in a community or population with a given condition or problem.
Pre-Vocational: Having to do with skills a student needs to m aster before he is ready to learn vocational or trade skills. Examples of Pre-Vocational skills are telling time, using a ruler to measure, and following directions.
Prior written notice: Required written notice to parents when school proposes to initiate or change, or refuses to initiate or change, the identification, evaluation, or educational placement of the child.
Principal: The assets that make up the trust. The property that has been set aside by the owner so that it is held in trust eventually be delivered to the remainder beneficiary(s), while the return or use of the principal is in the meantime paid out to an income beneficiary(s).
Principal and Income Act: State law in some states that determines if an item is principal or is income or is a combination of both. In the trust agreement, the grantor may provide for deviations in the determination of principal and income from this law.
Private Trust:
A trust created to benefit known beneficiaries or categories of beneficiaries that are not charitable.
Pro se. Representing oneself without assistance of legal counsel
Procedural safeguards notice: Requirement that schools provide full easily understood explanation of procedural safeguards that describe parent.s right to an independent educational evaluation, to examine records, to request mediation and due process.
Professional Trustee:
A Trustee that is independent and functions as a trustee in the normal course of its business. Most Professional Trustees are banks and trust companies.
Profoundly Handicapped: An Exceptional Student Education program or kind of class for students who have very severe handicaps. Students who have a ''severe emotional disorder,'' ''severe autistic spectrum disorder,'' ''profound mental handicap,'' or '' severe deaf/blind condition'' may be in this kind of program or class.
Proxy: (1) A person empowered by another to act as his agent in voting shares of stock. (2) The instrument evidencing the authority of the agent to vote.
Prudent Investor Rule: The duty imposed on a fiduciary to invest and manage the trust.s assets as a prudent investor would considering the purposes, terms, distribution requirements, and other circumstances of the trust. This standard requires the exercise of reasonable care and caution and is to be applied to investments, not in isolation, but in the context of the investment portfolio as a whole and as part of an investment strategy that should incorporate risk and return objectives suitable to the trust.
Psychological services: Related service; includes administering psychological and educational tests, interpreting test results, interpreting child behavior related to learning.
Psychometric test: Quantitative assessments of an individual's
psychological and other developmental traits or abilities.
Public Health Nurse: Nurses who are specially trained to provide care, usually in the home, to families. They often have a strong background in social work; and child and family development.
Public Law (P.L.) 94-142. The Education for All Handicapped Children Act; enacted into law in 1975
Public Trust: See Charitable Trust.
Qualified Domestic Trust (QDOT):
A trust that qualifies for the unlimited marital deduction when the surviving spouse is not a U.S. citizen or resident.
Qualified Personal Residence Trust (QPRT):
A trust that holds only an interest in one personal residence (and related assets) of the grantor and that complies with Treasury Regulation 25.2702-5(c). The grantor retains the right to occupy the residence for a period of time after which the residence becomes property of the beneficiary. If the donor dies prior to the term of the trust, the trust terminates and the property reverts to the grantors estate. If the grantor lives through the term of the trust, the beneficiaries receive the residence at a discounted gift value for the donor. This type of trust is one of a multitude of trusts designed primarily as a wealth transfer tool.
Qualified Terminable Interest Property Trust (Q-TIP):
Such a trust is established to qualify for the unlimited marital deduction. Property placed in such a trust will be used for the benefit of a spouse during the life of such spouse. However, such spouse does not have the ability to appoint the property to anyone else at his/her death. Property in a Q-TIP trust qualifies for the marital deduction only to the extent a personal representative (also know as an executor) elects to have such property treated as terminable interest property.
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R
Readiness test: A test that measures the extent to which a child has acquired certain skills for successfully undertaking some new learning activity.
Real Estate Investment Trust (REIT):
A REIT is a corporation that receives special tax treatment and is formed to allow many individuals or entities to invest in real estate. The REIT typically provides the real estate investment expertise and allows the investors to passively invest.
Real Property: Land and anything permanently affixed to the land, such as buildings, fences and fixtures; also known as real estate.
Reasonable accommodation: Adoption of a facility or program that can be accomplished without undue administrative or financial burden.
Reciprocal Trust:
A trust made for the benefit of a beneficiary who similarly makes a trust for the benefit of the grantor of the first trust.
Record Date: The date that a corporation declares a dividend to the stockholders.
Recreation: includes therapeutic recreation services, recreation programs, and leisure education.
Re-evaluation: To evaluate again. An exceptional student must be reevaluated every three years. See "Evaluation.
Referral: The act of telling a school or agency that a student may have special learning needs. A referral can be made by a parent, a teacher, a doctor, or any person who has worked with the student. Children do not have to be in school to be referred. It is also the process of helping a child or family to access other services such as getting a more in-depth assessment, or an organization that provides child care or early intervention.
Rehabilitation Act of 1973: Civil rights statute designed to protect individuals with disabilities from discrimination; purposes are to maximize employment, economic self-sufficiency, independence, inclusion and integration into society.
Rehabilitation counseling services: Related service; includes career development, preparation for employment, vocational rehabilitation services funded under the Rehabilitation Act of 1973.
Related services: Services that are necessary for child to benefit from special education; includes speech-language pathology and audiology services, psychological services, physical and occupational therapy, recreation, early identification and assessment, counseling, rehabilitation counseling, orientation and mobility services, school health services, social work services, parent counseling and training.
Reliability: The extent to which a test is consistent in measuring whatever it measures.
Remainder beneficiary(s): The person(s) entitled to the trust.s principal, possibly including income that has been accumulated and added to principal, after the death of the income beneficiary(s).
Remediation: Process by which an individual receives instruction and practice in skills that are weak or nonexistent in an effort to develop/strengthen these skills.
Resulting Trust:
A trust arising by operation of law or act of court when it appears that the intent of the parties was to create a trust relationship.
Rett's Disorder: Occurs only in females with normal development until 5 months with onset between 5-48 months with all the following characteristics: deceleration of head growth, loss of purposeful hand skills, loss of social engagement, poor coordination in walking and trunk movement, severe impairment in understanding and using language. Loss is persistent and progressive.
Revocable Trust:
A trust that may be modified or revoked by the settlor. This type of trust is considered a grantor trust resulting in the income generated being taxed to the settlor and the assets in the trust at the settlor.s death being included in the settlor.s taxable estate.
Revocable Living Trust:
A trust created where the settlor is often both the trustee and the beneficiary (during the life of the settlor). Trust assets are held in trust but managed in largely the same way they were before establishment of the trust. Because of the nature of the trust relationship, a Revocable Living Trust is a non-entity for tax purposes. Income will flow to the settlor and assets in the trust will be included in the settlor.s taxable estate at death. However, assets in the trust will not require probate upon the death of the settlor. Additionally, because trusts are not recorded at death in the same manner as wills, a Revocable Living Trust can provide confidentiality to the family of a decedent (the gifts to beneficiaries are not a matter of public record).
Roll-Over: The procedure of repeated investment of the proceeds of short-term securities upon maturity back in the same investment vehicle.
Rule Against Perpetuities:
The rule, now modified in a significant number of jurisdictions, that no interest in property is good unless it must vest, if at all, not later than twenty-one years after some life or lives in being at the time of the creation of the trust.
Savings Account Trust: See Totten Trust.
School day: A day when children attend school for instructional purposes.
School health services: Related service - Services provided by a qualified school nurse or other qualified person.
Screening: A brief assessment procedure designed to identify children who should receive more intensive assessment. Screening is designed to identify children who are at risk for health problems, developmental problems, and/or disabling conditions, who may need to receive helpful intervention services as early as possible. In schools it is a way of looking at or testing a group of students to find out if any of them need to be referred for individual evaluation.
Secret Trust:
A relationship formed by oral agreement in which one party agrees to hold the other party.s property for a period of time.
Section 504: Section 504 of the Rehabilitation Act protects individuals with disabilities from discrimination due to disability by recipients of federal financial assistance.
Self-help: Having to do with skills that allow a student to do things for himself. Examples of Self-help skills are a student being able to feed himself, dress himself, or cross the street without help.
Sensory Integration: The process of how a child (person) takes in information and processes it based on their senses (touch, taste, smell, sound, sight). This may include how a child perceives his body or the world around him, or how a child adapts himself to his world. According to the theory of sensory integration, the many parts of the nervous system work together so that a child can interact with the environment effectively and experience appropriate satisfaction. Having poor sensory integration may interfere with many activities necessary for daily functioning, such as brushing teeth, playing on play equipment or even hugging.
Sensory: Having to do with the use of the senses of hearing, seeing, touching (feeling), smelling, or tasting as a part of learning. An example of a sensory skill is being able to see the differences between letters of the alphabet.
Settlement: Conclusion of a legal matter by agreement of opposing parties in a civil suit before judgment is made.
Settlor: The person who creates a trust; An individual who moves assets into trust during life. Such an individual is said to settle the trust. See also Grantor.
Shifting Trust:
A trust that provides for a change in the beneficiaries is certain contingencies come to pass.
Short-term Instructional Objectives: Statements in an IEP which describe small steps a student must learn or master before he can reach the ''Annual Goals'' set for him.
Short Term Trust:
A trust that is drafted to exist for only a very limited period of time.
Sibling: Children of the same parents.
Simple Trust: A term used in tax laws to describe a trust that is required to distribute all of its income annually to a beneficiary(s) who cannot be a charity; opposite of a complex trust. See I.R.C. §651-52.
Social: Having to do with a student's abilities to get along with other people family, adults, or other children. An example of a social skill is a student being able to play well with other children his age.
Sole Name: Assets owned only in one individual.s name.
Sound-Symbol Correspondence: The ability to associate a sound with a letter.
Spastic: This describes a child whose muscles are tight. This refers to high muscle tone. It is characterized by tense, stiff, and contracted muscles. It is a type of cerebral palsy.
Special education: Specially designed instruction, at no cost to the parents, to meet the unique needs of a child with a disability.
Special Needs Trust (SNT):
A trust created to provide benefit to a disabled individual without disqualifying such individual from private or public benefits programs such as Medicaid. This type of trust is a discretionary trust that will not provide the basics of care to an individual, but will provide supplemental benefits to such person. Properly drafted, such a trust will not disqualify an individual from a benefit program such as Medicaid nor will it be responsible for repayment of such benefits rendered after the death of the disabled person. The trustee has complete discretion in making distributions to or for the beneficiary; however, the trustee must be extremely careful that any distributions from the trust do not result in the beneficiary.s loss of public benefits assistance.
Special Trust:
A trust that is created to give a trustee powers needed to complete a specific task.
Specific learning disability (SLD): Disability category under IDEA; includes disorders that affect the ability to understand or use spoken or written language; may manifest in difficulties with listening, thinking, speaking, reading, writing, spelling, and doing mathematical calculations; includes minimal brain dysfunction, dyslexia, and developmental aphasia.
Speech and Language: Having to do with a student's ability to speak (talk), write, listen, or read. This includes understanding others and making himself understood. An example of a speech and language skill is being able to put words together into a good sentence.
Speech and Language Impaired: A kind of exceptionality. The student with a speech or language impairment is one who has problems in talking so that he can be understood, sharing ideas, expressing needs, or understanding what others are saying. Children with this type of impairment receive speech therapy (ST).
Speech or language impairment: Disability category under IDEA; includes communication disorders, language impairments, voice impairments that adversely educational performance.
Speech/Language Pathologist: A professional who is trained in assessing and treating problems in communication including: articulation (pronunciation of sounds), receptive language (understanding and processing what is communicated by others),
expressive language (the ability to communicate to others), fluency (including
stuttering), and voice problems (including pitch and intonation.) A speech and language pathologist also is trained to work with oral/motor problems, such as swallowing, and other feeding difficulties.
Speech-language pathology services: Related service - includes identification and diagnosis of speech or language impairments, speech or language therapy, counseling and guidance.
Spendthrift Trust:
A trust that has provisions protecting the beneficiary from the beneficiary.s potentially poor financial decisions or liability. Such a trust will prevent the beneficiary from transferring the beneficiary.s interest in the trust and usually provides only discretionary distributions to the beneficiary.
Split Interest Trust:
A charitable trust in which the charity receives either a term (or life) income interest or in which the charity receives a remainder interest after a term (or life) interest. In either case, a non-charitable beneficiary receives the other interest.
Sprinkle Trust:
A trust that gives the trustee the discretion to pay as much of the income and principal as the trustee deems appropriate to the beneficiary. Alternately, a trustee may be given a sprinkle power in the trust to be used under certain circumstances or up to certain limits.
Spray Trust: See Sprinkle Trust.
Staffing: A meeting at which a group of school staff members decide whether or not a student is exceptional, what kind of exceptionality he has, and whether or not he is eligible for Exceptional Student Education programs and services. Sometimes parents may be asked to be at this meeting.
Standardized test: Norm-referenced test that compares child.s performance with the performance of a large group of similar children (usually children who are the same age).
State education agency (SEA): State departments of education.
Statute of limitations: Time within which a legal action must be commenced.
Statutory law: Written law enacted by legislative bodies.
Statutory rights: Rights protected by statute, as opposed to constitutional rights that are protected by the Constitution.
Stock: A certificate evidencing ownership in a corporation. The stock of a corporation is usually divided into two classes, common and preferred.
Stock Dividend: A dividend payable in stock rather than cash.
Stock Power: A form of assignment executed by the owner of stock which contains an irrevocable appointment of an attorney-in-fact to transfer the ownership of the stock.
Stock Split: The result of a corporation dividing its shares into more shares with a corresponding decrease in par value; for example, if a corporation declares a 2for1 stock split, then all shareholders of record will receive one additional share for each share they currently own.
Stock Transfer Agent: The agent of a corporation appointed for the purpose of completing transfers of stock from one stockholder to another by the actual cancellation of the surrendered certificates and the issuance of new certificates in the name of the new stockholder.
Substituted Trustee: A trustee appointed by the court (not named or provided for in the trust instrument) to serve in the place of the original trustee or of a prior trustee.
Successor Trustee: A trustee following the original or a prior trustee; the appointment of whom is provided for in the trust instrument.
Supplementary aids and services: Means aids, services, and supports that are provided in regular education classes that enable children with disabilities to be educated with nondisabled children to the maximum extent appropriate.
Supplemental Needs Trust: See Special Needs Trust.
Support Trust:
A trust that gives the trustee the power make distributions to the beneficiary of amounts only for the beneficiary.s support, education, and/or maintenance.
Surcharge: A court required payment from a trustee.s personal funds because of the trustee.s negligence or intentional violation of his duties, which results in a loss to the trust.s beneficiary(s).
Surety: An individual or a company that, at the request of another usually called the principal, agrees to be responsible for the performance of some act in favor of a third person in the event that the principal fails to perform as agreed.
Top of PageTangible Property: Property which can be touched or realized with the senses; can be real or personal property.
Tax Cost: The figure used as the starting point upon which a gain or loss on a sale or exchange of property is determined; typically, the purchase price of the item or the market value of the item on the grantor.s death of death; also known as cost basis or inventory value.
Technology: see assistive technology
Temporal Processing: The rate at which auditory information is processed, also known as "rate of processing." Children with ADD, CAPD, Autism, and Learning Disabilities often have difficulty processing quickly enough.
Tenancy By The Entirety: A tenancy which is created by a husband and wife in which they hold title to an asset with the right of survivorship, so that upon the death of first spouse, the surviving spouse takes the whole ownership of the asset.
Tenancy in Common: The holding of property by two or more persons in such a manner that each has an undivided interest; and upon the death of one of the owners, his share of the ownership of the asset will pass to his heirs or devisees and not to the surviving owner(s).
Term Insurance: Life insurance where the death benefit is paid only if the insured dies within the time period (term) during which the insurance is in force. Term insurance is sometimes called "temporary" or "pure" insurance since it builds up no cash value.
It generally has lower premiums in the early years. If the insured survives until the end of the period, coverage ceases without value.
Testamentary Trust:
A trust established through a testamentary document (a Will or other trust) at the death of the decedent.
Testate: To die with a valid will.
Testator: The person who creates a will, which disposes of his property after his death.
Testimony: Evidence given by a person as distinguished from evidence from writings and other sources.
Title: A document establishing the ownership of an asset, such as a deed, bank signature card, motor vehicle certificate, stock certificate.
Totten Trust:
A bank account that that is payable upon death to another, subject to the creditors of the deceased.
Transcript: Official record taken during a trial or hearing by an authorized stenographer.
Transition services: IEP requirement; designed to facilitate movement from school to the workplace or to higher education.
Transgressive Trust:
A trust that violates the rule against perpetuities.
Transitional Services: Program designed to make it easier for ESE students make the move from school into the real world of work once they graduate from their respective school programs.
Transportation: Related service about travel; includes specialized equipment (i.e., special or adapted buses, lifts, and ramps) if required to provide special transportation for a child with a disability.
Traumatic brain injury: Disability category under IDEA; includes acquired injury caused by external physical force and open or closed head injuries that result in impairments; does not include congenital or degenerative brain injuries or brain injuries caused by birth trauma.
Travel training. See orientation and mobility services
Trust: A legal entity created by a grantor for the benefit of designated beneficiaries; the trustee holds a fiduciary responsibility to manage the trust.s assets and income for the benefit of all beneficiaries.
Trust Agreement: A written agreement between a grantor and a trustee providing the terms of a trust.
Trust Estate: All the property owned by a trust.
Trust Fund: Technically, only money held in the trust; but frequently applied to all the property held in the trust.
Trust Under Agreement: A trust created by an agreement between the grantor and the trustee.
Trust Under Will: A trust created by a valid will, to become effective only on the death of the testator; also known as a testamentary trust.
Trustee:
The individual or company that manages assets placed into a trust by following the language of the trust document. Trustees may be either family members, friends, or professional trustees such as trust companies or banks. In some situations, the trustee may be the original settlor and/or beneficiary (e.g., a Revocable Lead Trust).
Trustor: See Settlor.
Ultimate Beneficiary: A beneficiary of a trust who is entitled to receive principal of the trust property at final distribution; also called remainderman.
Underproductive Property: When the principal of the trust does not in any year yield a net income of at least 3 percent of its market value as of the beginning of the year.
Unit Investment Trust:
An unmanaged fund of investments (typically bonds) sold in units of a set dollar amount.
Unitrust Interest:
In the trust context, a payment that is made regularly (usually annually) that is determined based on a percentage of the trusts total value of assets and recalculated each period.
Universal Life Insurance - A combination flexible premium, adjustable life insurance policy. When buying universal life insurance policy for special needs make certain you ask for a guaranteed death benefit rider.
U.S.C. United States Code
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Validity: The extent to which a test or observation measures what it is intended to
measure.
Variable life (VL) insurance: A form of permanent life insurance in which premiums are fixed, but death benefits and other values may vary, reflecting the performance of the subaccounts in an insurer.s separate account. Most companies offer a guaranteed death benefit rider. If you are purchasing this type of insurance for a special needs trust, then you may want to ask for the guaranteed death benefit rider. Please review this with your financial professional and attorney.
Variable Universal Life: A combination of the features of Variable Life Insurance and Universal Life Insurance under the same contract. Benefits are variable based on the value of equity investments, and premiums and benefits are adjustable at the option of the policyholder.
Vested Beneficiary: (1) The beneficiary(s) who receives an immediate, fixed right to the trust.s income or principal or both for a specified period of time, typically until the death of that beneficiary(s). (2) The beneficiary(s) who receives the future possession and enjoyment of trust.s assets upon the death of the life beneficiary(s).
Visually Impaired: A kind of exceptionality. The student with a visual impairment is one who has a loss of some or all of his ability to see. This includes students who are blind or partially sighted. Visual impairment including blindness: Disability category under IDEA; impaired vision that adversely affects educational performance.
Vocational: Having to do with skills that will allow a student to be successful in a job or trade. Examples of vocational skills are typing and carpentry.
Voting Trust:
A trust relationship formed by shareholders of a corporation whereby shares of various shareholders are pooled to be voted by a one shareholder or trustee as a block.
Weapon: Means a .dangerous weapon. as defined in the United States Code.
Whole life insurance: A type of life insurance that remains in effect, if the premiums are current, until the insured dies. Whole life insurance builds a cash value for the policyowner.
Witnesses: Persons who can make statements in a Due Process Hearing that will help to prove to the Hearing Officer that a parent's or a school's point of view is the correct one.
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