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A dead man's statute, also known as a dead man act or dead man's rule, is a statute designed to prevent perjury in a civil case by prohibiting a witness who is an interested party from testifying about communications or transactions with a deceased person against the decedent unless there is a waiver.
This prohibition applies only against a witness who has an interest in the outcome of the case and applies only where that witness is testifying for his own interests and against the interests of the decedent. Furthermore, the restriction only exists in civil cases, never in criminal cases.
The restriction can be waived. A waiver can occur in a number of ways:
With respect to U.S. federal courts, Rule 601 of the Federal Rules of Evidence defers to state law the determination of whether a witness is competent to testify.