Simultaneous death
Encyclopedia
Simultaneous death is a problem of inheritance which occurs when two people, at least one of whom is entitled to part or all of the other's estate on their death (usually a husband and wife) die at the same time. This is usually the result of an accident, but in some cases may occur as a result of homicide. Under the common law
, if there was any evidence whatsoever that one party had survived the other, even by a few moments, then the estates would be distributed in that order, though the decedents could write (or have written) a clause in the will that requires their property to be distributed as though each had predeceased the other.
In order to alleviate problems of proving simultaneous death, many states in the United States
have enacted the Uniform Simultaneous Death Act
, which provides that each spouse will be treated as though they predeceased the other if they die within 120 hours of one another. However, the Act also states that the 120-hour rule is not applicable, if the end result would be an intestate estate escheating to the state.
Some wills now include Titanic clauses (named for the RMS Titanic, which caused many simultaneous deaths among testators and executors). These clauses lay out explicit instructions for dealing with simultaneous death.
, the survivorship clause is set at 28 days.
However it is Her Majesty's Revenue and Customs
's longstanding practice to apply a concessionary treatment for inheritance tax purposes in such cases which reduces the burden on surviving family members.
Common law
Common law is law developed by judges through decisions of courts and similar tribunals rather than through legislative statutes or executive branch action...
, if there was any evidence whatsoever that one party had survived the other, even by a few moments, then the estates would be distributed in that order, though the decedents could write (or have written) a clause in the will that requires their property to be distributed as though each had predeceased the other.
In order to alleviate problems of proving simultaneous death, many states in the United States
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
have enacted the Uniform Simultaneous Death Act
Uniform Simultaneous Death Act
The Uniform Simultaneous Death Act is a uniform act enacted in some U.S. states to alleviate the problem of simultaneous death in determining inheritance....
, which provides that each spouse will be treated as though they predeceased the other if they die within 120 hours of one another. However, the Act also states that the 120-hour rule is not applicable, if the end result would be an intestate estate escheating to the state.
Some wills now include Titanic clauses (named for the RMS Titanic, which caused many simultaneous deaths among testators and executors). These clauses lay out explicit instructions for dealing with simultaneous death.
England and Wales
The common law of England and Wales (also Australia) does not accept the possibility of simultaneous death. Where there is no satisfactory medical evidence as to the order of death, the elder of the two is deemed to have died first. This can cause difficulties where for example the elder person had children prior to marriage. The rules can be ousted if inappropriate by an explicit provision in a will. Wills generally have a survivorship clause, typically of 30 days, so that both partner's estates are dealt with as though they were already widowed at the point of death; in cases of intestacyIntestacy
Intestacy is the condition of the estate of a person who dies owning property greater than the sum of their enforceable debts and funeral expenses without having made a valid will or other binding declaration; alternatively where such a will or declaration has been made, but only applies to part of...
, the survivorship clause is set at 28 days.
However it is Her Majesty's Revenue and Customs
Her Majesty's Revenue and Customs
Her Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes and the payment of some forms of state support....
's longstanding practice to apply a concessionary treatment for inheritance tax purposes in such cases which reduces the burden on surviving family members.