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Wills, Probate and Estates 7th Revised edition [Mīkstie vāki]

(Solicitor, and Lecturer and Examiner, Law Society of Ireland), (Solicitor, and Consultant, Tutor and Examiner, Law Society of Ireland), (Probate Officer, High Court ), Edited by (Solicitor, and Lecturer and Course Manager, Law Society of Ireland)
  • Formāts: Paperback / softback, 560 pages, height x width x depth: 290x205x25 mm, weight: 1270 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 29-Mar-2022
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0198846886
  • ISBN-13: 9780198846888
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Wills, Probate and Estates 7th Revised editionPalielināt
  • Formāts: Paperback / softback, 560 pages, height x width x depth: 290x205x25 mm, weight: 1270 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 29-Mar-2022
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0198846886
  • ISBN-13: 9780198846888
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780198846888.html
Keywords:
The seventh 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 all recent changes in legislation.

The book outlines the basic elements of a will, familiarising trainees with the common law and statutory background, and enabling them to draft wills and simple trusts in accordance with statute and their clients' informed instructions. It then outlines how to obtain the necessary grant of representation on the death of a client, either with or without a will, and how to administer such an estate, taking into account the various obligations on the personal representative.

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 Seventh Edition v
Acknowledgements vi
Authors vii
Table of Cases
xxi
Table of Legislation
xxiv
Table of Statutory Instruments
xxix
Introduction xxxi
1 Introduction to Will Drafting
1(7)
1.1 The Constituent Elements of a Will, Including the Statutory Formalities
1(6)
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
7(1)
2 Basic Elements of a Will and Mutual Wills
8(39)
2.1 Introduction: The Constituent Elements of a Will
8(1)
2.2 Name and Address of the Testator
8(1)
2.3 Revocation of Previous Wills
8(4)
Applicable Legislation
Best Practice and Common Errors
Precedent Clauses
2.4 The Appointment of Executors
12(4)
Applicable Legislation
Best Practice and Common Errors
Precedent Clauses
2.5 Appointment of Trustees
16(1)
2.6 Appointment of Guardians
17(2)
Applicable Legislation
Best Practice and Common Errors
Precedent Clause
2.7 Provision for Specific or Pecuniary Bequests in the Form of Legacies/Devises
19(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)
32(1)
2.9 Residue
33(2)
Applicable Legislation
Best Practice and Common Errors
2.10 Enabling Clauses: Advancement, Appropriation, Apportionment, Charging
35(4)
Clause for Executors/Trustees
Advancement
Appropriation
Apportionment
Charging Clause
2.11 Powers of Trustees
39(1)
2.12 Date of Will
39(1)
2.13 Signature of Testator
39(1)
Applicable Legislation
Best Practice and Common Errors
2.14 Attestation Clause
40(1)
Applicable Legislation
2.15 Signature of Witnesses
40(1)
Applicable Legislation Precedent Clauses
2.16 Conclusion of Basic Elements
41(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
42(2)
2.18 Mutual Wills
44(3)
Application of Mutual Wills
Precedent Clause in Respect of Mutual Will
3 The Legal Personal Representative
47(20)
3.1 The Role of a Legal Personal Representative
47(1)
3.2 Who Can be Appointed an Executor?
47(4)
Can a Family Member be an Executor?
Can a Trust Corporation be Appointed as an Executor?
Can a Minor be an Executor?
Can a Charitable Body be an Executor?
Can a Professional be an Executor?
Can a Person under a Disability be an Executor?
Can an Unnamed Person be Appointed as an Executor?
3.3 How is an Executor Appointed?
51(1)
What is an Executor According to Tenor?
3.4 How Many Executors Can be Appointed?
51(1)
3.5 Does an Executor Have to Act?
51(4)
Acceptance
Reservation
Renunciation
Can an Executor be Removed?
3.6 The Role and Duties of an Executor
55(4)
The Role of an Executor
The Duties of an Executor
3.7 How to Advise an Executor of a Ward of Court
59(1)
3.8 The Powers of an Executor
60(7)
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 Will Drafting---The Rights of Spouses/Civil Partners, Cohabitants, and Children
67(53)
4.1 Introduction
67(2)
Civil Partnership Act
Taking Instructions re Spouses, Civil Partners, and Cohabitants
4.2 Who is a Civil Partner in Ireland?
69(2)
Is a Foreign Civil Partnership Recognised?
How Can a Civil Partner Cease to be a Civil Partner for Succession Act Purposes?
4.3 Spouses'/Civil Partners' Rights
71(1)
4.4 Death `wholly or partly testate'
71(1)
4.5 The Surviving Spouse's/Civil Partner's Legal Right Share
71(23)
What Exactly is the Legal Right Share?
Calculating the Legal Right Share and the Residue---Two Different Things and thus Two Different Calculations
The Priority of the Legal Right Share
Section 114 (Bequest in Addition to Legal Right Share)
What Choices Are Open to the Surviving Spouse/Civil Partner?
Limitation Periods---Enforceability of Legal Right Share
Section 56---Appropriation in Favour of a Surviving Spouse/Civil Partner of the Family Home
How Can a Surviving Spouse/Civil
Partner Cease to be a Surviving
Spouse/Civil Partner for the Purposes of the Succession Act, 1965?
What is the Effect on the Will/Administration of the Estate of the Surviving Spouse/Civil Partner Taking their Legal Right Share?
What Property Will the Court Consider in Relation to a Surviving Spouse's/Civil Partner's Legal Right Share or a Successful Application by a Child under Section 117 Or 117(3A)?
Section 121 of the Succession Act, 1965---Dispositions with a View to Diminishing the Estate
4.6 Children's Rights
94(22)
Steps to be Taken
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
4.7 Cohabitants
116(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?
Which Parties Must the Cohabitant Notify?
What Can a Cohabitant Receive?
Cohabitant versus Surviving Spouse
Cohabitant versus Civil Partner
The Cohabitant and the Legal Personal Representative
Can a Cohabitant Contract Out of the Redress Scheme under the Act?
Can a Cohabitant `Renounce'?
What is the Status of Cohabitant
Agreements Signed before the Civil
Partnership Act Commenced?
5 Instructions, Attendance, and Execution
120(37)
5.1 The Difference between Taking Instructions and Drafting an Attendance
120(3)
The Distinction between Instructions and Attendance
5.2 Precedent Instruction Sheet for a Will
123(8)
5.3 Taking the Instruction Sheet Section by Section
131(5)
5.4 Taking Instructions in Special Cases
136(9)
Mental Capacity
Capacity to Make a Will
Taking Instructions where the Client Is
Ill/In Imminent Danger of Death/In
Hospital or Nursing Home or Psychiatric Institution/is a Ward of Court
5.5 What is the Absolute Best Practice when Taking Instructions for a Will in
Relation to Mental Capacity?
145(1)
5.6 Outside Influences
145(2)
Presumed Undue Influence
5.7 Taking Instructions Regarding an Elderly Beneficiary
147(1)
5.8 Attendances
147(1)
Attendances Regarding Instructions
Attendance Regarding Execution
5.9 The Solicitor's Duty of Care
148(9)
Risk Management
6 Administration of Estates: Probate Practice and Procedure
157(59)
6.1 Introduction and Overview
157(4)
Steps in Administering an Estate (Pre-Grant)
Overview of
Chapters 7 to 11
Further Steps in Administering an Estate (Post-Grant)
General Notes on Administration of Estates
Stages of the Administration of an Estate
6.2 Immediate Tasks of the Practitioner on Notification
161(2)
Keep Accurate Records
Check the Purported Will
Where Apparently There is No Will
Burial Directions or Other Urgent
Matters
6.3 Is it Necessary for the Solicitor to Extract a Grant?
163(2)
Joint Tenancies
Nominated Gratuities
Small Estates
Personal Application
Summary
6.4 Where a Grant is Always Necessary
165(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
6.5 Preparing for the Initial Interview with the Personal Representative
166(1)
Introduction and Issues That may Arise
6.6 Instruction and Progress Sheet Combining Questions Raised in the Form SA.2
167(24)
Sample Sheet
General Notes on Completing the Instruction Sheet
Page One of the Instruction Sheet and the Form SA.2: Deceased Details
Executors/Administrators (Irish Assets) Cover Screen
Foreign Assets and Debts of the Estate
Joint Property
Beneficiaries Details
Trusts
Miscellaneous Details
Tax Clearances
If the Deceased was Separated/Divorced
6.7 The First Meeting with the Personal Representative
191(2)
Potential Beneficiaries
Protection of Assets
6.8 Initial Steps to be Taken after the First Meeting with the Personal
193(10)
Representative
Precedent Letter (Section 150)
Precedent Letter Giving Authority to Art (to Comply with Solicitors' Regulations)
Opening an Executor's/Administrator's
Account
Letters to Establish Value of Estate
6.9 Statement Of Affairs (Probate) Form SA.2
203(13)
General Information Re the Form SA.2
Details of the Applicants
Declaration
Property in the State Forming Part of the Estate: The Asset Cover Screen
Property outside the State
Asset Detail Screen
Individual Beneficiary Screen and Summary of Benefits
Notice of Acknowledgement (Probate)
7 Extracting a Grant of Probate
216(48)
7.1 Probate Practice Background
216(3)
Use of Precedent Forms
Contentious and Non-Contentious
Probate Applications
Issue of Grants
Grants of Representation Generally
Personal Representatives
Types of Grants of Representation
7.2 Extracting a Grant of Probate
219(4)
When does a Grant of Probate Arise?
Renunciations Generally
7.3 Who May Apply for a Grant of Probate?
223(1)
Number of Proving Executors
7.4 Documents/Proofs Required for Grant of Probate
223(22)
Death Certificate
Original Will (and Codicil if Applicable)
Certified Copy Will/Engrossment of Will (and Codicil if Any)
Oath of Executor
Notice of Application
Renunciation of Executor
Statement of Affairs (Probate) Form SA.2
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
7.5 The Grant Itself
245(1)
Revocation of Grant
7.6 Office of Executor
245(1)
Executor according to Tenor
Executor under Disability: Grant to a Committee of a Ward of Court
7.7 Other Problems with Wills and Possible Solutions
246(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
7.8 Precedent Probate Application---John Smyth Deceased---Obiter 8 March 2021
248(12)
Will Dated 10 August 1998
Notice of Application
Notice of Acknowledgement (Probate)
Oath of Executor
Grant of Probate Incorporating Probate
Engrossment
7.9 Where a Trust Corporation Acts as Executor
260(1)
Oath for Executor when Executor is a Trust Corporation (in this Case AIB)
Resolution of Bank Board Referred to in Affidavit
7.10 Seat Office Checklist
261(3)
8 Extracting a Grant of Administration Intestate
264(48)
8.1 Introduction
264(1)
8.2 Notes on Establishing Entitlements to Grants
265(2)
The Interest is Determined at Date of Death
The Grant Follows the Interest
Number of Applicants
8.3 Documents Required when Applying for a Grant of Letters of Administration
Intestate
267(8)
Notice of Application
Oath of Administrator Intestate with the Bond
Part C Administration Bond
Justification of Surety
Auctioneer's Letter of Current Market
Value
Renunciation on Intestacy
Specimen Renunciation on Intestacy
Titles
8.4 Order of Entitlement on Intestacy after 1 January 1967
275(3)
Revocation of Grant of Administration
Intestate
8.5 Per Stirpes Rule (i.e. By the Roots)
278(5)
Issue of a Deceased are Inheriting (Sections 67(2) and 67B(2))
Where Siblings of a Deceased are Inheriting (Section 69(1))
8.6 Relatives of Half-Blood and Step-Relatives (No Blood Relationship)
283(1)
Relatives of Half-Blood
Step-Relatives
8.7 Ascertainment of Next of Kin
284(4)
Examples
Chart of Intestate Succession for Deaths on or after 1 January 1967
Chart of Degrees of Blood Relationship
8.8 Precedent Administration Intestate Application Documents
288(13)
Attendance
Form SA.2 Summary and Notice of Acknowledgement (Probate)
Notice of Application
Oath for Administatrix Incorporating
Administration Bond
Letters of Administration
8.9 Seat Office Checklist---Grant of Administration Intestate
301(1)
8.10 Disclaiming on Intestacy
302(5)
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 (e.g. Father, Grandfather) Disclaiming on Intestacy General Operation of Section 72A (Everyone Else)
Sample Deed of Disclaimer on Intestacy
Specimen Titles when Disclaiming on Intestacy
8.11 Status of Children Born Outside Marriage and Their Property Rights
307(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, e.g. `Non-Marital Nephew' to Uncle
Prudent Guidelines
9 Extracting a Grant of Administration with Will Annexed
312(29)
9.1 Notes on Grant of Administration with Will Annexed
312(1)
9.2 Entitlement to Extract the Grant
312(2)
Who is Entitled to Extract the Grant?
9.3 What Proofs (Documents) are Required to Apply for the Grant?
314(6)
Oath for Administrator with the Will
Annexed Incorporating
Administration Bond
Justification of Surety
Auctioneer's Letter of Current Market Value
9.4 Letters of Administration with Will Annexed Grants Compared with Other Grants of Representation
320(1)
Grant of Probate
Grant of Letters of Administration
Intestate
9.5 Conclusion
321(1)
9.6 Precedent Application for a Grant of Letters of Administration with Will Annexed
321(13)
Statement of Farts
Will of William Ferry
Notice of Acknowledgement (Probate)
Notice of Application
Oath for Administrator with the Will
Annexed Incorporating
Administration Bond
Form to be Completed Online for the Charities Regulatory Authority
9.7 Simultaneous Deaths (Commorientes)---Section 5 of the Succession Act
334(2)
Example 1
Example 2
9.8 Exception to Doctrine of Lapse--Section 98 of the Succession Act
336(2)
Three Conditions must be Satisfied for Section 98 to Apply
Issue may not Necessarily Benefit under
Section 98
Distinction between Section 98 and Section 67 (Per Stirpes)
Does not Apply to Benefits Ceasing on the Death of the Predeceased
Beneficiary
Example of Operation of Section 98
9.9 Seat Office Checklist---Grant of Administration with Will Annexed
338(3)
10 Second and Subsequent Grants (De Bonis Non Grants)
341(24)
10.1 Background and Introduction to De Bonis Non Grants
341(1)
Distinction between De Bonis Non Grants and Revocation of Grant
De Bonis Non Grants and Deeds of Assent
Probate Fees
10.2 How to Determine What Type of De Bonis Non Grant to Apply For
342(2)
Who is Entitled to Apply for the De Bonis Non Grant?
Where to Apply for a De Bonis Non Grant
10.3 Documents/Proofs Required to Extract a De Bonis Non Grant in Either Case
344(2)
Original or Primary Grant
Inland Revenue Form A3(E) or A3(C) for Deaths on or Before 5 December 2001
10.4 Proofs Required for Grant of Letters of Administration with Will Annexed De Bonis Non
346(3)
Oath for Administrator with the Will
Annexed De Bonis Non Incorporating
Administration Bond
Probate Engrossment or Certified Copy Will
Evidence of Current Market Value
10.5 The Administration Bond De Bonis Non
349(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)
Renunciation if Appropriate
10.6 Documents Never Required for a Will Annexed De Bonis Non Grant
350(1)
10.7 Proofs Required for a Grant of Letters of Administration Intestate
350(1)
De Bonis Non
Sample Titles Administration Intestate
De Bonis Non (Deaths on or after 1 January 1967)
10.8 When is a De Bonis Non Grant Not Required?
351(2)
Applications under the Registration of Title Act, 1964
Relying on the Decision in Mohan v Roche
10.9 Chain of Executorship
353(1)
10.10 Other Second or Subsequent Grants
353(1)
Unadministered Probate
Double Probate
Supplemental Probate
10.11 Deeds of Assent
354(1)
Property Registration Authority Titles
Registry of Deeds Titles
Personal Property
Problems Regarding Assents
10.12 Precedent Application Documents for Grant of Letters of Administration
355(10)
Intestate De Bonis Non
Statement of Facts
Instruction Sheet
Revenue Form A3(C) and CA6
Primary Grant of Administration
Intestate
Oath of Administrator Incorporating
Administration Bond De Bonis Non
Letter of Current Market Value
Precedent De Bonis Non Grant
11 Non-Contentious Applications (Either to the Probate Officer or to the Court)
365(42)
11.1 Practice and Procedure in Respect of Non-Contentious Matters Coming before the Probate Officer
365(11)
Introduction
Powers of the Probate Officer
Orders of the Probate Officer Pursuant to Order 79 of the Rules of the Superior Courts
Requirements of Probate Office in Respect of Applications under Order
79 of the Rules of the Superior Courts
11.2 Revocation and Amendment of Grants
376(2)
Revoking and Cancelling a Grant
Amending a Grant
Revoking a Grant
Precedent Application to Lead to Revocation of a Grant
11.3 Practice and Procedure in Respect of Non-Contentious Probate Matters Coming before the High Court
378(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---Section 5 of the Succession Act, 1965
Applications for a Grant Limited for a Particular Purpose or to a Particular
Part of the Estate
11.4 Caveats
385(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?
11.5 Warnings
386(2)
What is a Warning and When is it
Appropriate to use it?
What is the Effect of the Warning?
Appearance to Warning
11.6 Citations
388(2)
What is a Citation?
What is the Value of a Citation?
Why Issue a Citation?
Procedural Steps
Example of a Citation in Operation
11.7 Rival Applications
390(1)
Procedure for Obtaining Twenty-One-Day Order from Probate Officer---Order 79, Rule 5(3)
11.8 Precedent Testamentary Pleadings
391(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
11.9 Appendices
397(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
12 Administration after the Grant has Issued
407(29)
12.1 Introduction and Overview
407(2)
Re-Read the File (Especially the Will)
Read the Residuary Clause Carefully---Partial Intestacy
Dealing with a Partial Intestacy
Executor's Account
12.2 Further Meeting with the Personal Representative
409(2)
Collection of Assets of the Estate
Including Noting of the Grant
Surviving Spouse/Civil Partner/Qualifying Cohabitee---Part IX of the Succession Act, 1965
12.3 Collection of Assets of the Estate
411(8)
Cash in House
Bank Accounts
Building Society/Credit Union
Post Office Savings Account, Savings Certificates, and Bonds
Stocks and Shares (Transfer and/or Sale) insurance Policies
Prize Bonds
Social Welfare Old-Age Pensions
Civil Service Gratuities
Miscellaneous
12.4 Payment of Liabilities (First Schedule, Parts I and II, Succession Act, 1965)
419(5)
Insolvent Estates Solvent Estates
12.5 Steps to Take Prior to Distribution of Assets
424(3)
Protection of Representatives
Section 49 Notice to Creditors
Executor's Year
Protection of Purchasers And Creditors
Partial Distribution
12.6 Joint Property
427(4)
Presumption of Advancement/Resulting
Trust
Distinction between Real/Leasehold
Property and Joint Deposits
Best Practice
Taxation Consequences of Joint
Property
12.7 Nominations
431(2)
Statutory Nominations
Non-Statutory Nominations
Nominations and the Legal Right Share
12.8 Section 72 Policies (Formerly Known as `Section 60 Policies')
433(1)
12.9 Appropriation
433(3)
Valuation for Appropriation Purposes
Appropriation In Specie
13 Beneficiaries Including: Spouses/Civil Partners, Cohabitants, and Children of the Deceased
436(16)
13.1 Introduction
436(1)
13.2 Dealing with Beneficiaries in General
436(5)
A Beneficiary under Age
Beneficiary under Disability
Missing Beneficiary
Contentious Beneficiary
Elderly Beneficiary
Deceased Beneficiary
Charitable Beneficiary
13.3 Communication with Beneficiaries
441(1)
13.4 Summary of Guidelines for Dealing with Beneficiaries in Any Estate
441(1)
13.5 Spouses, Civil partners, Cohabitants, and Children
442(1)
Intestacy
13.6 Testate Estates and the Spouse/Civil Partner's Legal Right Share
443(5)
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
13.7 Right of Spouse/Civil Partner to Appropriate Dwellinghouse and Contents
448(1)
Effect Of Section 56 On Beneficiary Of
Family Home
13.8 Children
449(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
14 Obligations, Duties, and Claims on the Estate
452(15)
14.1 Undertakings
452(2)
`Conditional' Undertakings or Letters on which a Third Party Might Rely
Discharge from Undertaking
14.2 Interest and `Negative Interest'/Bank Charges
454(1)
The `Executor's Year' Exceptions to the `Executor's Year'
14.3 Section 339 of the Social Welfare (Consolidation) Act, 2005 (Liability of Personal Representative)
455(2)
Outline and History
Obligation on Personal Representative to Inform Minister
Personal Liability of Personal
Representative
Notification
Best Practice
14.4 Nursing Home Support Scheme `Fair Deal'
457(1)
14.5 Statutory Notice to Creditors (Section 49 Notice)
458(1)
Precedent Statutory Notice to Creditors
14.6 Payment of Legacies
459(1)
Precedent Letter to Residuary Legatee/Intestate Successor
Precedent Receipt and Indemnity
14.7 Taxation Obligations
460(7)
Introduction
Capital Acquisitions Tax
Income Tax Clearance
Capital Gains Tax
Stamp Duty
Local Property Tax
Household Charge
The Non Principal Private Residence (NPPR) Charge
15 Distributing the Estate, Vesting of Property, and Finalising Matters
467(30)
15.1 Introduction
467(1)
15.2 Assents
467(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 1
15.3 Deeds of Family Arrangement
473(5)
Introduction and Overview
A Deed of Family Arrangement
Precedent Deed of Family Arrangement
Tax Implications
Transactions between Spouses/Civil
Partners
All Voluntary Dispositions
15.4 Disclaimers
478(2)
What is the Effect of a Disclaimer?
What is the Effect of Disclaimers on the Right to Extract a Grant?
Capital Acquisitions Tax and Disclaimers
15.5 Finalising Matters
480(1)
Section 47 (Charges on Property)
15.6 Doctrine of Lapse
481(1)
Exceptions to the Doctrine of Lapse
15.7 Costs
481(2)
Section 150 Notice
Basis of Charging Costs
Bill of Costs
15.8 Administration Accounts
483(7)
Necessity for Accounts
Purpose and Type of Accounts
Estate Account
Cash Account
Distribution Account
Precedent Set of Administration
Accounts
15.9 Limitation Periods
490(4)
Introduction
Claims by Beneficiaries against the Estate
Actions by the Estate to Recover Land
Belonging to the Deceased
15.10 Time Limits and Periods of Notice
494(3)
Bibliography 497(6)
Index 503