The following Wills & Probate practice note provides comprehensive and up to date legal information covering:
The personal representatives (PRs) of an estate must identify:
the beneficiary or beneficiaries entitled to each particular legacy
what each beneficiary is entitled to receive, and
the time at which each legacy should be paid
PRs have at least one year from the date of death before beneficiaries can call on them to distribute any part of the estate.
Before deciding to commence distribution, PRs must consider:
outstanding tax liabilities
family provision claims
variation or disclaimer
PRs must distribute to the persons entitled under the deceased's Will or under the intestacy rules. Before distributing, they must satisfy themselves as to the correct identity of the beneficiaries. See Practice Note: Will interpretation—specific beneficiary identification issues.
When a beneficiary under the Will is identified by reference to a general class description, the PRs must ascertain all those within the class description at the relevant time. See Practice Note: Will interpretation—when are beneficiaries ascertained?
These are rules of construction aimed at closing entry to the class as soon as someone satisfies the class requirements so that persons satisfying the class description but born afterwards cannot join it.
This depends on the type of legacy.
PRs must be alert to the possibility that a legacy has lapsed or failed.
PRs must ensure that they make the statutory advertisements under section 27
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