E

Now obsolete. When a trustee or other fiduciary dies, the owner of money which was entrusted to the decedent is a general creditor in the assets of the decedent's estate, unless the money had an 'earmark' and was thus distinguishable from the mass of the decedent's own property.

 - (Bankruptcy) When a new lender makes a loan for a debtor to pay off a specified creditor, the funds are specifically set aside for that creditor. The funds do not become part of the debtor's estate and subject to a preference.