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Wills, Probate and Estates 3rd Revised edition [Mīkstie vāki]

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  • Formāts: Paperback / softback, 592 pages, height x width x depth: 292x208x38 mm, weight: 1440 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 17-Nov-2011
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0199603448
  • ISBN-13: 9780199603442
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Wills, Probate and Estates 3rd Revised editionPalielināt
  • Formāts: Paperback / softback, 592 pages, height x width x depth: 292x208x38 mm, weight: 1440 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 17-Nov-2011
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0199603448
  • ISBN-13: 9780199603442
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780199603442.html
Keywords:
Wills, Probate and Estates sets out best practice and procedure in the area of wills, trusts, probate and the administration of estates. The manual provides accessible, practical and thorough coverage of this key topic, including example precedents, and fully explains the legal background to procedures.

The third edition of Wills, Probate and Estates has been written to provide trainee solicitors with a clear and thorough understanding of current best practice in the area of wills, trusts, probate and the administration of estates. The manual takes into account recent changes in legislation, particularly the Land and Conveyancing Law Reform Act, 2009, the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010 and certain relevant changes to the Capital Acquisitions Tax Consolidation Act, 2003.

The book outlines the basic elements of a will, familiarizing trainees with the common law and statutory background enabling them to draft wills and simple trusts in accordance with statute and their clients' informed instructions. The manual goes on to deal with obtaining the necessary grant of representation on the death of a client, either with or without a will, and administering such an estate.

Wills, Probate and Estates provides succinct and practical advice, provided by solicitors for solicitors, tackling questions of practice and procedure that are of central importance not only for students on the Professional Practice Course, but also to practitioners who deal with any area of wills, trusts, probate or the administration of estates.
Preface to the Third Edition v
Authors vii
Table of Cases
xxv
Table of Legislation
xxvii
Table of Statutory Instruments
xxxiii
Introduction xxxv
1 Introduction to Will Drafting
1(6)
1.1 The Constituent Elements of a Will, including the Statutory Formalities
1(5)
What is a will?
Of what can a will dispose?
When does a will take effect?
Why make a will?
The role of the solicitor in making a will
Statutory formalities for the making of a will
1.2 The Basic Elements of a Will
6(1)
2 Basic Elements of a Will and Mutual Wills
7(35)
2.1 Introduction: The Constituent Elements of a Will
7(1)
2.2 Name and Address of the Testator
7(1)
2.3 Revocation of Previous Wills
7(3)
Applicable legislation
Best practice and common errors
Precedent clauses
2.4 The Appointment of Executors
10(2)
Applicable legislation
Best practice and common errors
Precedent clauses
2.5 Appointment of Trustees
12(1)
2.6 Appointment of Guardians
13(1)
Applicable legislation
Best practice and common errors
Precedent clause
2.7 Provision for Specific or Pecuniary Bequests in the Form of Legacies/Devises
13(13)
Applicable legislation
Best practice and common errors
The doctrine of lapse
Ademption
Abatement
Section 47: property subject to a charge
Identify the beneficiary
Identify the property that is the subject
Of the Bequest
Joint accounts
Lists
Distinction between freehold and leasehold interests in land
Summary of the distinction between different types of legacies
2.8 The Establishment of a Trust (If Required)
26(1)
2.9 Residue
26(2)
Applicable legislation
Best practice and common errors
2.10 Enabling Clauses: Advancement, Appropriation, Apportionment, Chareine Clause for Executors/Trustees
28(3)
Advancement
Appropriation
Apportionment
Charging clause
2.11 Powers of Trustees
31(4)
Applicable legislation
Power of maintenance
Power of investment of trustees
Power to lend
Power to borrow and to mortgage
Power to trade/run a business
Power to borrow
Power of appropriation
Power to insure property
Power of trustees to purchase assets forming part of the estate
Indemnity of trustees
2.12 Date of Will
35(1)
2.13 Signature of Testator
35(1)
Applicable legislation
Best practice and common errors
2.14 Attestation Clause
36(1)
Applicable legislation
2.15 Signature of Witnesses
36(1)
Applicable legislation
Precedent clauses
2.16 Conclusion of Basic Elements
37(1)
Physical condition of will/will printed on single sheets with writing on one side only
2.17 Precedent Will Illustrating Basic Components of a Will
37(2)
2.18 Mutual Wills
39(3)
Application of mutual wills
Precedent clause in respect of mutual will
3 The Legal Personal Representative
42(14)
3.1 The Role of a Legal Personal Representative
42(1)
3.2 Who Can Be an Executor?
42(3)
Can a family member be an executor?
When can a trust corporation act?
Can a minor be an executor?
Can a charitable body be an executor?
Can there be a professional executor?
Can a person under a disability be an executor?
3.3 How is an Executor Appointed?
45(1)
What is an executor according to tenor?
3.4 How Many Executors Can Be Appointed?
45(1)
3.5 Does an Executor Have to Act?
45(2)
Acceptance
Reservation
Renunciation
Can an executor be removed?
3.6 The Role and Duties of an Executor
47(2)
The role of an executor
The duties of an executor
3.7 How to Advise the Executor of a Ward of Court
49(1)
3.8 The Powers of an Executor
50(6)
Powers of executor conferred by statute
Powers conferred on an executor by will
What is the difference between the roles of an executor, a trustee and a guardian?
4 Spouses', Civil Partners', Cohabitants' and Children's Rights: Will Drafting
56(50)
4.1 Introduction
56(1)
4.2 Spouses' Rights
57(1)
4.3 Death `wholly or partly testate'
57(1)
4.4 The Surviving Spouse (Legal Right Share)
57(20)
What exactly is the legal right share?
Calculating the legal right share
The priority of the legal right share
Section 114 (bequest in addition to legal right share)
What choices are open to the surviving spouse?
Limitation periods--enforceability of legal right share
Section 56--appropriation in favour of a surviving spouse of the family home How can a surviving spouse cease to be considered a surviving spouse
What is the effect on the will/administration of the estate of the survivin spouse taking her legal right share?
What property will the court consider in relation to a surviving spouse's legal right share or a successful application by a child under s 117?
Section 121 of the Succession Act, 1965
4.5 Children's Rights
77(18)
The first step
The second step
The third step
The fourth step
The fifth step
The sixth step
To what is a child entitled?
`Types' of children
What actions can a child take against an estate?
Underage children
The tax status of a child
Other legislation relating to children which may affect a will
4.6 Civil Partners and Cohabitants
95(2)
Introduction
Rights of a civil partner
4.7 Civil Partners and Intestacy
97(2)
What provision can be made for a child under s 67A(3)?
Time limits for an application made under s 67A(3)
4.8 Civil Partners and Testate Estates
99(2)
Priority of civil partner's legal share
Section 114 (bequest in addition to legal right share)
A civil partner's right to elect
Dispositions of property for the purpose of disinheriting a civil partner
The civil partner and s 117
Section 56 and civil partners
Statutory time limits/duty of legal personal representative
Taking instructions where there is a civil partner
4.9 `Rights' of Cohabitants
101(4)
To whom does it apply?
What is a `Qualified Cohabitant'?
What provision can be made for a qualified cohabitant on the death of the other?
Time limits
What will the court consider?
Cohabitant versus surviving spouse
Cohabitant versus civil partner
The cohabitant and the legal personal representative
Can a cohabitant contract out of the redress scheme act?
Can a cohabitant `renounce'?
Which parties must the cohabitant notify?
What can a cohabitant receive?
Taking instructions where the client was or is in a cohabitant relationship
4.10 Conclusion
105(1)
5 Instructions, Attendance and Execution
106(23)
5.1 The Difference Between Taking Instructions and Drafting an Attendance
106(1)
The distinction between instructions and attendance
5.2 Precedent Instruction Sheet for a Will
107(4)
5.3 Taking the Instruction Sheet Section by Section
111(3)
5.4 Taking Instructions in Special Cases
114(5)
Where the client is in imminent danger of death
Taking instructions from the elderly or where there is a doubt as to mental capacity
Taking instructions regarding an elderly beneficiary
5.5 Attendances
119(1)
Attendances regarding instructions
Attendance regarding execution
5.6 The Solicitor's Duty of Care
120(9)
Risk management
6 Introduction to Trusts and Their Legal Context
129(28)
6.1 Introduction
129(3)
Definition of a `trust'
The difference between an inter vivos trust and a will trust
Legal requirements for a valid trust: the `three certainties'
Additional formalities
6.2 A Brief Description of Various Types of Trust
132(8)
Bare trusts
Trusts arising by operation of law Statutory trusts
Trusts created for the benefit not of individuals but for a purpose
Charitable trusts
Discretionary trusts
Trusts for sale (often with power to postpone)
Protective trusts
Revocable trusts
6.3 Parties to a Trust
140(1)
6.4 The Settlor/Testator
140(1)
6.5 The Trustee
140(3)
Who can act as a trustee?
How is the property held by the trustees?
The number of trustees
Appointment of trustees
Trustees of a minor/infant trust: ss 57 and 58 of the Act
6.6 The Duties of Trustees
143(6)
Introduction
The duties of a trustee
Impartiality--the duty to convert and apportion
6.7 Powers of a Trustee: Statutory and Non-statutory
149(4)
Statutory powers
Non-statutory powers
6.8 Does a Trustee Have to Act? Acceptance, Disclaimer, Retirement and Removal
153(1)
Acceptance
Disclaimer
Retirement
Removal
6.9 Some Distinctions Between Personal Representatives and Trustees
154(1)
Appointment
Number
Receipts
Retirement
Extent of powers
Succession
6.10 Beneficiaries
155(2)
Life interests
Other types of limited interest
Powers of beneficiaries `sui juris'
Minor beneficiaries
Conclusion
7 The Creation and Use of Trusts in Wills and Their Administration
157(35)
7.1 Introduction and Initial Steps
157(2)
Prior to drafting a will trust
Types of trusts
Administration of trusts
7.2 A Discretionary Trust
159(3)
When is it useful?
Where to start with a discretionary trust
Trust definitions
The substantive trust
The ultimate default trust
7.3 Trusts under the Land and Conveyancing Law Reform Act, 2009 (Part 4)
162(2)
Certain provisions that affect trusts in general
What is a Land Act trust?
`Drafting' a trust of land for the purposes of Part 4 of the Act
7.4 Fixed Trusts/Interest in Possession Trusts
164(2)
Life interest
Providing in a will for a trust for a period certain
Distinction between a benefit vested in possession and vested in interest
Is it required that the interest vests later?
7.5 Deemed Disposals by Trustees/Taxation Issues
166(1)
7.6 Trust for Individual for Their Lifetime with Remainder Over
166(1)
On the death of the tenant for life
7.7 Summary of Drafting Section
167(1)
7.8 The Administration of Trusts
168(4)
Introduction to trust administration
7.9 Different Types of Trust
172(16)
Part 4 trusts under the Land and Conveyancing Law Reform Act, 2009
Trusts forminors/s 57 of the Succession Act, 1965
Life interests/limited interests established by will
Trusts established by will for beneficiaries with fixed interests Discretionary trusts established by will
7.10 Breaking Up/Winding Up a Trust
188(3)
An example of beneficiaries winding up a trust
Taxation on break-up of settlements
Wind-up
Break-up
7.11 Precedent Will Trusts
191(1)
8 Introduction to Administration of Estates
192(49)
8.1 Introduction and Overview
192(3)
Steps in administering an estate (pre-grant)
Overview of chapters 9--13
Further steps in administering an estate (post-grant)
General notes on administration of estates
Stages of the administration of an estate
8.2 Immediate Tasks of the Practitioner on Notification
195(2)
Keep accurate records
Check the purported will
Where apparently there is no will
Burial directions or other urgent matters
8.3 Is it Necessary for the Solicitor to Extract a Grant?
197(2)
Joint tenancies
Nominated gratuities
Small estates
Personal application
Summary
8.4 Where a Grant is Always Necessary
199(1)
Realty (freehold land)
Where a grant may be necessary even though there are no assets
The estate of a ward of court
Distinction between personal representatives and trustees
8.5 Preparing for the Initial Interview with the Personal Representative
200(1)
Introduction and issues that may arise
8.6 Instruction and Progress Sheet
201(20)
Sample sheet
General notes on completing the instruction sheet
Page one
Executors/administrators
Irish assets
Foreign assets and debts of the estate
Joint property
Beneficiaries
Trusts
Miscellaneous details
Tax clearances
If the deceased was separated/divorced
8.7 The First Meeting with the Personal Representative
221(2)
Potential beneficiaries
Protection of assets
8.8 Initial Steps to Be Taken After the First Meeting with the Personal Representative
223(9)
Precedent letter (s 68)
Precedent letter giving authority to act (to comply with solicitors regulations)
Opening an executor's/administrator's account
Bereavement grant
Letters to establish value of estate
8.9 Inland Revenue Affidavit
232(9)
Part 1 General information
Part 2 Details of the applicants
Part 3 Sworn declaration
Part 4 Property in the estate forming part of the estate
Part 5 Property outside the estate
Part 6 (Questionnaire)
Part 7 Schedule of lands and buildings
Part 8 Summary of benefits
9 Introduction to Probate Practice
241(46)
9.1 Probate Practice Background
241(2)
Use of precedent forms
Contentious and non-contentious probate applications
Issue of grants
Grants of representation generally
Personal representatives
Types of grants of representation
9.2 Extracting a Grant of Probate
243(4)
When does a grant of probate arise?
Renunciations generally
9.3 Who May Apply for a Grant of Probate?
247(1)
Number of proving executors
9.4 Documents/Proofs Required for Grant of Probate
247(18)
Death certificate
Original will (and codicil if applicable)
Certified copy will/engrossment of will (and codicil if any)
Oath of executor
Copy of the oath of executor
Renunciation of executor
Inland Revenue affidavit
Probate tax clearance certificate
Notice of application
Affidavit of attesting witness or witnesses
Affidavit of due execution
Affidavit of plight and condition
Affidavit of mental or testamentary capacity
Charitable bequest form
Fees
9.5 The Grant Itself
265(1)
Revocation of grant
9.6 Office of Executor
265(1)
Executor according to tenor
Executor under disability: Grant to a committee of a ward of court
9.7 Other Problems with Wills and Possible Solutions
266(2)
Will in pre-printed standard will form
Original will is missing
Application to prove a will in terms of a copy
Document referred to in a will/incorporation by reference
9.8 Precedent Probate Application--John Smyth Deceased
268(16)
Will dated 10 August, 1991
Inland Revenue affidavit
Oath of executor
Grant of probate incorporating probate engrossment
9.9 Where a Trust Corporation Acts as Executor
284(1)
Oath for executor when executor is a trust corporation (in this case AIB)
Resolution of bank board referred to in affidavit
9.10 Seat Office Checklist
285(2)
10 Extracting a Grant of Administration with Will Annexed
287(36)
10.1 Notes on Grant of Administration with Will Annexed
287(1)
10.2 Entitlement to Extract the Grant
287(2)
Who is entitled to extract the grant?
10.3 What Proofs (Documents) are Required to Apply for the Grant?
289(7)
Oath for administrator with the will annexed
Administration bond
Justification of surety
Affidavit of market value or certificate of market value
10.4 Letters of Administration with Will-annexed Grants Compared with Other Grants of Representation
296(1)
Grant of probate
Grant of letters of administration intestate
10.5 Conclusion
297(1)
10.6 Precedent Application for a Grant of Letters of Administration with Will Annexed
297(19)
Statement of facts
Will of William Ferry
Inland Revenue affidavit CA24 (schedule of assets)
Oath for administrator with the will
The administration bond
Certificate of market value
Form to be completed for the Commissioners of Charitable Donations and Bequests for Ireland
10.7 Simultaneous Deaths (Commorientes)--s 5 of the Succession Act
316(2)
Example 1
Example 2
10.8 Exception to Doctrine of Lapse--s 98 of the Succession Act
318(2)
Three conditions must be satisfied for s 98 to apply
Distinction between s 98 and s 67 (per stirpes)
Example of operation of s 98
10.9 Seat Office Checklist--Grant of Administration with Will-Annexed
320(3)
11 Extracting a Grant of Administration Intestate
323(48)
11.1 Introduction
323(1)
11.2 Notes on Establishing Entitlements to Grants
323(2)
The interest is determined at date of death
The grant follows the interest Number of applicants
11.3 Documents Required When Applying for a Grant of Letters of Administration Intestate
325(5)
Oath of administrator intestate
Copy of the oath of administrator intestate
Affidavit of current market value of land
Administration bond
Justification of surety
Renunciation on intestacy
Specimen renunciation on intestacy titles
11.4 Orderof Entitlement on Intestacy After 1 January, 1967
330(3)
Revocation of grant of administration intestate
11.5 Per Stirpes Rule (ie By the Roots)
333(5)
Issue of a deceased are inheriting (s67(2)-(4))
Where siblings of a deceased are inheriting (s 69(1))
11.6 Relatives of Half-Blood and Step-Relatives (No Blood Relationship)
338(1)
Relatives of half-blood
Step-relatives
11.7 Ascertainment of Next-of-Kin
339(4)
Examples
Chart of intestate succession for deaths on or after 1 January, 1967
Chart of degrees of blood relationship
11.8 Precedent Administration Intestate Application Documents
343(17)
Attendance
Inland Revenue affidavit
Oath of administratrix
Administration bond
Letters of administration
11.9 Seat Office Checklist--Grant of Administration Intestate
360(2)
11.10 Disclaiming on Intestacy
362(4)
Deeds of disclaimer in general
Effect of disclaimers on intestacy prior to 5 May, 1997
Effect of disclaimers on intestacy after 5 May, 1997
Spouse disclaiming on intestacy
Direct lineal ancestor (eg father, grandfather, etc) disclaiming on intestacy General operation of s72A
Sample deed of disclaimer on intestacy
Specimen titles when disclaiming on intestacy
11.11 Status of Children Born Outside Marriage and Their Property Rights
366(5)
Historical and legal background
Status of Children Act, 1987: Commencement date and effects
Deaths intestate before 14 June, 1988
Deaths intestate after 14 June, 1988
Remoter relationships than parent-child where the applicant is claiming through a person whose parents have not married each other, eg `non-marital nephew' to uncle
Prudent guidelines
12 Second and Subsequent Grants (De Bonis Non Grants)
371(22)
12.1 Background and Introduction to De Bonis Non Grants
371(1)
Distinction between de bonis non grants and revocation of grant
De bonis non grants and deeds of assent
Probate fees
12.2 How to Determine What Type of De Bonis Non Grant Is Needed
372(1)
Who is entitled to apply for the DBN grant?
Where to apply for a DBN grant
12.3 Documents/Proofs Required to Extract a De Bonis Non Grant in Either Case
373(2)
Original or primary grant
Inland Revenue form A3
12.4 Proofs Required for Grant of Letters of Administration with Will-annexed De Bonis Non
375(2)
Oath for administrator with the will annexed DBN
Probate engrossment or certified copy will
Affidavit of market value
12.5 The Administration Bond De Bonis Non
377(1)
Administration with will-annexed bond de bonis non (for deaths pre-1 June, 1959)
Administration with will-annexed bond de bonis non (for deaths between 1 June, 1959 and 31 December, 1966)
Administration bond de bonis non (for deaths post-1 January, 1967
12.6 Documents Never Required for a Will-annexed De Bonis Non Grant
378(1)
12.7 Proofs Required for a Grants of Letters of Administration Intestate De Bonis Non
378(1)
Sample titles administration intestate debonisnon (deaths on or after 1 January, 1967)
12.8 When is a De Bonis Non Grant Not Required?
379(1)
12.9 Chain of Executorship
380(1)
12.10 Other Second or Subsequent Grants
381(1)
Unadministered probate
Double probate
Supplemental probate
12.11 Deeds of Assent
381(1)
Land Registry titles
Registry of deeds titles
Personal property
Problems regarding assents
12.12 Precedent Application Documents for Grant of Letters of Administration Intestate De Bonis Non
382(11)
Statement of facts
Instruction sheet
Revenue Form A3(C) and CA6
Primary grant of administration intestate
Oath for administrator de bonis non
Administration bond de bonis non
Affidavit of market value
Precedent de bonis non grant
13 Non-Contentious Applications (Either to the Probate Officer or to the Court)
393(42)
13.1 Practice and Procedure in Respect of Non-Contentious Matters Coming Before the Probate Officer
393(11)
Introduction
Powers of the Probate Officer
Orders of the Probate Officer pursuant to
O 79 of the Rules of the Superior Courts, 1986
Requirements of Probate Office in respect of applications under O 79 of Rules of the Superior courts
13.2 Revoca don and Amendment of Grants
404(2)
Revoking and cancelling a grant
Amending a grant
Revoking a grant
Precedent application to lead to revocation of a grant
13.3 Practice and Procedure in Respect of Non-Contentious Probate Matters Coming Before the High Court
406(7)
Introduction
Where such applications are necessary
Practice and procedure
Section 27(4) of the Succession Act, 1965
Application to prove a will in terms of a copy
Rival applications for a grant of administration
Leave to presume death on information and belief for the purpose of extracting a grant
To admit a will to proof by presumption as to due execution
Simultaneous deaths-s 5 of the Succession Act, 1965
Applications for a grant limited for a particular purpose or to a particular part of the estate
13.4 Caveats
413(1)
What is a caveat?
Who may lodge a caveat and what is its effect?
Why lodge a caveat?
How may a caveat be lodged?
How long does a caveat last?
13.5 Warnings
414(2)
What is a warning and when is it appropriate to use it?
What is the effect of the warning?
Appearance to warning
13.6 Citations
416(2)
What is a citation?
What is the value of a citation?
Why issue a citation?
Procedural steps
Example of a citation in operation
13.7 Rival Applications
418(1)
Procedure for obtaining twenty-one-day order from Probate Officer--O 79, r 5 (3)
13.8 Precedent Testamentary Pleadings
419(6)
Caveat
Warning to caveat
Appearance to a warning
Citation to introduce and deposit a will, and to accept or refuse probate thereof
Plenary summons
Statement of claim
Defence
Reply
Notice of motion
13.9 Appendices
425(10)
Appendix A Preparation of wills on word processors
Appendix B Time limits
Appendix C Probate Office fees
Appendix D Structure of the Probate Office
14 Initial Steps After the Grant has Issued
435(19)
14.1 Introduction and Overview
435(1)
Re-read the file (especially the will)
14.2 Further Meeting with the Personal Representative
436(2)
Executor's account
Surviving spouse/civil partner/qualifying cohabitee--Part IX of the Succession Act, 1965
Collection of assets of the estate
14.3 Collection of Assets of the Estate
438(8)
Cash in house
Bank accounts
Building society/credit union
Insurance policies
Prize bonds
Social welfare old-age pensions
Post office savings account, savings certificates and bonds
Stocks and shares (transfer and/or sale)
Civil service gratuities
Miscellaneous
14.4 Payment of Liabilities (First Schedule, Parts I and II, Succession Act, 1965)
446(5)
Insolvent estates
Solvent estates
14.5 Steps to Take Prior to Distribution of Assets
451(3)
Protection of representatives
Section 49 notice to creditors
Executor's year
Protection of purchasers and creditors
Partial distribution
15 Spouses', Civil Partners', Cohabitants' and Children's Rights: Personal Representatives' Duties
454(9)
15.1 Introduction
454(1)
Intestacy
15.2 Spouses'/Civil Partner's Legal Right Share
455(4)
Priority of legal right of spouse/ civil partner
Right to elect between legal right share and bequest under will where the testator died wholly testate
Right to elect between legal right share and bequest under will where the testator died partially intestate
Distinction between the legal right share and the right to elect
15.3 Right of Spouse/Civil Partner to Appropriate Dwellinghouse and Contents
459(1)
Effect of s 56 on disponee of family home
15.4 Children
460(3)
Introduction
Section 63: Advancements to children to be brought into account
Non-marital children and the Status of Children Act, 1987
Section 117 applications
16 Benefits and Beneficiaries
463(16)
16.1 Introduction
463(1)
16.2 Joint Property
463(4)
Presumption of advancement/resulting trust
Distinction between real/leasehold property and joint deposits
Best practice
Taxation consequences of joint property
16.3 Nominations
467(2)
Statutory nominations
Non-statutory nominations
Nominations and the legal right share
16.4 Section 72 Policies (Formerly Known as's 60 Policies')
469(1)
16.5 Appropriation
469(4)
Valuation for appropriation purposes
Appropriation in specie
Notice of appropriation
Deed of appropriation
16.6 Beneficiaries
473(4)
Introduction
A beneficiary under age
Beneficiary under disability
Missing beneficiary
Contentious beneficiary
Elderly beneficiary
Deceased beneficiary
Charitable beneficiary
16.7 Communication with Beneficiaries
477(1)
16.8 Summary of Guidelines for Dealing with Beneficiaries in Any Estate
478(1)
17 Obligations, Duties and Claims on the Estate
479(10)
17.1 Undertakings
479(1)
`Conditional' undertakings or letters on which a third party might rely
Discharge from undertaking
17.2 Interest
480(1)
The `executor's year'
Exceptions to the `executor's year'
17.3 Social Welfare (Consolidation) Act, 2005 (Liability of Personal Representative)
481(2)
Outline and history
Obligation on personal representative to inform Minister
Personal liability of personal representative
Notification
Best practice
17.4 Nursing Home Support Scheme `Fair Deal'
483(1)
17.5 Statutory Notice to Creditors (s 49 Notice)
484(1)
Precedent statutory notice to creditors
17.6 Payment of Legacies
485(1)
Precedent letter to residuary legatee/intestate successor
Precedent receipt and indemnity
17.7 Taxation Obligations and Certificates of Discharge
486(3)
Introduction
Capital acquisitions tax
Income tax clearance
Capital gains tax
Stamp duty
18 Distributing the Estate and Vesting of Property
489(14)
18.1 Introduction
489(1)
18.2 Assents
489(6)
Definition of `assent'
Where the personal representative is also the beneficiary
Assent subject to a charge
Execution
Stamp duty on assents
Precedent deed of assent
Memorials of assent/application form one
18.3 Deeds of Family Arrangement
495(5)
Introduction and overview
A deed of family arrangement
Precedent deed of family arrangement
Tax implications
Transactions between spouses
All voluntary dispositions
18.4 Disclaimers
500(3)
What is the effect of a disclaimer?
What is the effect of disclaimers on the right to extract a grant?
CAT and disclaimers
19 Finalising Matters
503(18)
19.1 Introduction and Overview
503(1)
19.2 Payment of Legacies: Devises, Bequests, Residue
503(1)
Background and overview
Section 47 (Charges on property)
19.3 Doctrine of Lapse
504(1)
Exceptions to the doctrine of lapse
19.4 Partial Intestacy: Where the Residue (or Part of the Residue) Lapses
505(1)
Read the residuary clause carefully
Dealing with a partial intestacy
19.5 Costs
506(1)
Section 68 letter
Basis of charging costs
Bill of costs
19.6 Administration Accounts
507(7)
Necessity for accounts
Purpose and type of accounts
Estate account
Cash account
Distribution account
Precedent set of administration accounts
19.7 Limitation Periods
514(4)
Introduction
Claims by beneficiaries against the estate
Actions by the estate to recover land belonging to the deceased
19.8 Time Limits and Periods of Notice
518(3)
Bibliography 521(6)
Index 527