survivorship clause

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A provision in a will such that a gift to a person is conditional upon that person surviving the deceased by a specified time period. For example, a legacy in a will of “£10,000 to my son James if he survives me by 30 days”. Such a clause avoids the commorientes rule. For inheritance tax reasons survivorship clauses should not exceed six months (Inheritance Tax Act 1984 s 92)

Subjects: Law.

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