Bereaved minor trusts are trusts that can be set up when a minor inherits under intestacy or will, where at least one parent, step-parent or person with parental responsibility has died. The Finance Act 2006 inserted s 71A ‘Trusts for bereaved minors’ into the Inheritance Tax Act 1984, which came into force 22 March 2006.

Commentary on these types of trusts can be found in:

  • Steel, Trust Practitioner’s Handbook, 3rd ed. (2012) p. 190-191;
  • Whitehouse, Trust Drafting and Precedents (looseleaf, 2006-) at para. A1.14A, and
  • Encyclopaedia of forms and precedents, Vol. 42(1) Wills and administration at para. 254.2.

Precedents can be found in:

Hallam, Practical Will Precedents (looseleaf, 1987-)

  • D5a : Gift to children at specified age with option to qualify as trusts for bereaved minors or 18-25 trusts.
  • D5b : Gift to children on flexible trusts for bereaved minors or 18-25 trusts.

Encyclopaedia of forms and precedents, Vol. 42(1) Wills and administration.

  • Form 43 : Clause creating bereaved minor trust for a single child.
  • Form 44 : Clause creating bereaved minor trust for more than one child.
  • Form 45 : Clause creating bereaved minor trust with flexibility: incorporating trustee power of selection.

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This FAQ is compiled by the Law Society Library. Comments relating to the questions should be sent to library@lawsociety.org.uk. While every effort has been made to ensure the accuracy of the information in this article, it does not constitute legal advice and cannot be relied upon as such. The Law Society does not accept any responsibility for liabilities arising as a result of reliance upon the information given.