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  2. Life interest - Wikipedia

    en.wikipedia.org/wiki/Life_interest

    A life interest ends when the life tenant dies. An interest in possession trust is the most common example of a life interest trust. In a typical interest in possession trust, the life tenant receives all the income from the trust for the rest of his or her life. On the life tenant's death, the trust comes to an end, and the capital of the ...

  3. Rule against perpetuities - Wikipedia

    en.wikipedia.org/wiki/Rule_against_perpetuities

    The rule against perpetuities serves a number of purposes. First, English courts have long recognized that allowing owners to attach long-lasting contingencies to their property harms the ability of future generations to freely buy and sell the property, since few people would be willing to buy property that had unresolved issues regarding its ownership hanging over it.

  4. Will contract - Wikipedia

    en.wikipedia.org/wiki/Will_contract

    A will contract is a term used in the law of wills describing a contract to exchange a current performance for a future bequest. In such an agreement, one party (the promisee) will provide some performance in exchange for a promise by the other party (the testator, because they must draft a will) to make a specific bequest to the promisee party in the testator's will.

  5. Life estate - Wikipedia

    en.wikipedia.org/wiki/Life_estate

    Charlie's life interest or pur autre vie interest (interest for the life of another, whichever has applied) and most often the remaining rights of ownership in the property (the 'reversionary interest') devolve to the persons under the terms of the will/rules of intestacy/declaration of trust/trust deed (UK) or will/rules of intestacy/'grant or ...

  6. Interest in possession trust - Wikipedia

    en.wikipedia.org/wiki/Interest_in_possession_trust

    Such a life interest trust is the most common example of an interest in possession trust. In the United Kingdom, the 10-yearly inheritance tax charge may be payable on assets transferred into this type of trust on or after 22 March 2006. [2] In the example of a life interest trust, the interest in possession ends when the income beneficiary dies.

  7. Estate planning - Wikipedia

    en.wikipedia.org/wiki/Estate_planning

    After executing a trust agreement, the settlor should ensure that all assets are properly re-registered in the name of the living trust. If assets (especially higher value assets and real estate) remain outside of a trust, then a probate proceeding may be necessary to transfer the asset to the trust upon the death of the testator.

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