pre-residuary gifts
French translation: legs spécifiques
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| 15:25 Nov 28, 2022 |
| English to French translations [PRO] Law/Patents - Law (general) / Successions | |||||||
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|  Selected response from: Marie Christine Cramay Italy Local time: 10:17 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 +3 | legs spécifiques |
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| 1 -1 | legs pré-résiduaires / legs testamentaire |
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| Summary of reference entries provided | |||
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| Pour info |
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| don résiduel / don de l'intérêt résiduel |
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| Discussion entries: 1 | |
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Answers
1 hr confidence: 
peer agreement (net): -1
peer agreement (net): -1legs pré-résiduaires / legs testamentaire Explanation: Le patrimoine en fiducie résiduaire désigne le patrimoine en fiducie (y compris les actifs ajoutés à la fiducie en raison de mon décès) laissé après le paiement de tous les legs pré-résiduaires dans cette fiducie et de toutes les dépenses et charges (autres que les impôts sur la succession). Le legs ou don testamentaire - CECI https://www.ceci.ca › don-planifie $.) Legs résiduaire. On fait un legs résiduaire lorsque l'on donne ce qui restera dans la succession après le paiement des dettes et des legs particuliers. |
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2 hrs confidence: peer agreement (net): +3
peer agreement (net): +3legs spécifiques Explanation: B. Dispositive Provisions Anything transferred by a Will is a gift (statutorily referred to as a "disposition" - EPTL 1-2.4). Whether the client "bequeaths", "devises" or "gives, bequeaths and devises all the rest, residue and remainder of my estate, whether real or personal and wheresoever situate", the client is making a gift of the defined property to the defined beneficiary. Nevertheless, while all dispositions can be broadly characterized as "gifts" it is useful for planning and drafting purposes to separate transfers into two broad categories: "pre-residuary" transfers (generally limited, defined gifts) and "residuary" transfers (the remaining estate). Pre-residuary Transfers Pre-residuary gifts are often the "personality" of a Will. They reflect the client's specific, personal desires to benefit particular relatives, friends or charities. Further, they can provide for the distribution of "emotional" assets, family heirlooms for example. In addition to fulfilling the client's personal desires, pre-residuary gifts can facilitate the economic settlement of the estate. Some of the considerations involved in making pre-residuary gifts include: Gifts of items which will be immediately needed by a beneficiary, or which the client wants a particular beneficiary to receive, are most promptly and enf orceably passed by a direct provision. Gifts of cash can generally be made promptly, giving the beneficiary immediate funds and, unlike advancements of cash from the residuary estate, do not have any income tax impact to the beneficiary (an advancement of funds from the residuary estate is deemed to be composed of, and carries out to the recipient, the estate's income earned to that time - see IRC §§ 661and663). Specific dispositions (gifts of specified real or personal property) are generally not subject to Executor's commissions since the Executor does not administer these items. SCPA 2307(2). 51 681 Assets that would be particularly troublesome or expensive for the Executor to administer (for example, personal property of minor value or business interests) can be gifted, simplifying the Executor's job and the settlement of the estate. There are three types of pre-residuary transfers: (1) specific; (2) demonstrative; and (3) general. Their distinctions are important in determining priority of distributions (abatement) and what happens if the subject of the gift no longer exists (ademption). Legs spécifiques Vs legs du reliquat (residuary gifts). Voir le lien que je vous ai fourni dans "Pour info". La différence est bien faite entre les 2 types de legs. -------------------------------------------------- Note added at 2 ore (2022-11-28 17:43:50 GMT) -------------------------------------------------- Legs spécifiques : peut-être plus pour le Canada. Pour la France, on parlera peut-être plus de "legs particuliers". Beaucoup d'exemple sur la toile. -------------------------------------------------- Note added at 2 ore (2022-11-28 17:44:41 GMT) -------------------------------------------------- https://www.google.com/search?q=Legs particulier définition&... -------------------------------------------------- Note added at 2 ore (2022-11-28 17:52:47 GMT) -------------------------------------------------- https://testamento.fr/fr/guides/legs/legs-particulier Legs particulier : définition Un legs particulier consiste à laisser par testament un ou plusieurs biens déterminés à une ou plusieurs personnes désignées. Par exemple, les dispositions suivantes sont considérées comme des legs particuliers : « Je lègue tous mes meubles se trouvant dans ma maison à Monsieur LABORDE » « Tout l’argent se trouvant sur mes comptes à la banque BNP sera pour Monsieur LABORDE » Le bénéficiaire du legs devra toujours s’adresser aux autres héritiers ou légataires universel pour demander la délivrance de son legs. Ce n’est qu’à partir du jour de cette demande qu’il pourra profiter qui lui aura été légué. Par ailleurs, contrairement aux autres legs, le bénéficiaire n’est aucunement tenu aux dettes du défunt. -------------------------------------------------- Note added at 2 ore (2022-11-28 17:54:26 GMT) -------------------------------------------------- Voir aussi IATE pour "residuary gift" : https://iate.europa.eu/search/result/1664265043091/1 |
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