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Immediate post death interest (IPDI) trust precedents

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The Law Society Library helps find immediate post death interest (IPDI) trust precedents. 

The Law Society Library maintains a database of enquiries called Common Queries. These include results from research to find forms, precedents, rules, regulations and guidance. These records can be freely accessed via the library catalogue Library Search.

Precedents and commentary can be found in the following resources: 

Butterworths Wills Probate and Administration Service (loose leaf):

1A.11.1: Trust of testator’s residence [and contents] with IPDI for beneficiary, who may occupy the dwellings or any substitute dwelling or take income from it or from investments representing it; (at page AP-54);

1A.11.3: Trust for spouse of testator’s share as tenant in common of residence, with IPDI for spouse [until remarriage] and provision for substitute dwellings (at page AP-55);

1A.11.4: Trust of testator’s share as tenant in common of a particular property allowing the other tenant in common to go on living in that property (at page AP-57). 

Chamberlain, Trust Taxation and Estate Planning, 4th ed. (2014)

App. A1.10: IPDI trust of residue for (minor) children of the testator with substitution in the case of a pre-deceasing child leaving issue;

App. A1.17: Clause transferring general power of appointment for life tenant over IPDI trust at p.2087. 

Kessler, Drafting Trusts and Will Trusts, 13th ed. (2017) Chapters 17 and 20 contain commentary on IPDIs.

Will 4(2): If testator survives spouse : IPDI trust for children, at p.516.

Form NRB Appointment 2: Unwinding unwanted general NRB trust by conferring life interest (IPDI) on spouse. 

Practical Will Precedents (loose leaf) contains a number of IPDI precedents in Part B : Residuary gifts for spouse/civil partner and children.  There is commentary at F7-001 and F5-291 regarding the change in ‘transferable’ nil rate band (NRB) and the introduction of the residential nil rate allowance (RNRA) as of April 2017. 

Last checked : 15/01/18

Copies of all documents listed here can be supplied by e-mail via Lawdocs, our document supply service. Click here for more details. 

For help and enquiries please contact the Law Society Library on 020 7320 5946 or e-mail us at library@lawsociety.org.uk

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