Commentary

I4.453 Survivorship clauses

IHT, trusts and estates

I4.453 Survivorship clauses

I4.453 Survivorship clauses

A survivorship clause is a provision whereby property is held for any person on condition that they survive another person (usually the testator) for a specified period.

These are most commonly found in Wills and the condition imposed on the gift is usually survival of the beneficiary for a specified period. In relation to deaths under the intestacy rules there is a 28–day survivorship period with respect to all benefits taken by the spouse or civil partner1.

By virtue of IHTA 1984, s 92 the existence of a survivorship clause not exceeding six months is ignored. The disposition that takes effect at the end of the survivorship period is treated as taking effect on the testator's death.

If the beneficiary had an interest in

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