Simultaneous death

All you want to know about Simultaneous death

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Wills, trusts and estates

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Living will (advance directives) Totten trust
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v • d • e

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 in an accident. 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 (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.

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.

However it is the Revenue's longstanding practice to apply a concessionary treatment for inheritance tax purposes in such cases which reduces the burden on surviving family members.