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Probate Conference 2024

Chaired by Nuala Casey

150
Online
3.5 General CPD hours
June 25th, 2pm to 5.45pm
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About this course

Join us for the Probate Online Conference 2024 on June 25th, where we delve into timely topics shaping estate planning and administration. Our comprehensive seminar will equip practitioners with essential guidance in handling digital assets, and crypto assets which have now become a common part of estate planning and estate administration. The seminar will also assist you to navigating the tax clearance procedure to mitigate the risks of personal liability for the Personal Representative. We will also delve into the complexities of non-Irish probate applications. In addition, our expert speakers will share insights into the principles and practicalities of removing an executor which is occurring before our courts on an ever-frequent basis.

Why Choose This Course

Register to attend and join us to discuss:

Digital Assets: What They are and What Happens to Them on Death

Mitigating Risk: Tax Clearance Procedure for Estates

Non-Irish Probate Applications: Tips and Traps

Removal of an Executor: Principles and Practicalities

Course Syllabus

Digital Assets: What They are and What Happens to Them on Death

As practitioners, we routinely plan for the distribution of physical assets. However, digital assets and crypto assets have now become a common part of modern estate planning and estate administration. Demand for advice on this issue is set to increase exponentially in the future. This section of the seminar will provide you with all the practical guidance you need to navigate this complex and developing area. It will consider the following:

  • The types of digital assets you are likely to encounter.
  • How the most common digital service provider’s terms and conditions treat the death of a user.
  • Will the Personal Representative have authority to access the deceased’s online accounts?
  • How you can assist clients to plan for and preserve their digital assets including crypto assets
  • What advice should you give your clients when taking instructions?
  • Digital inventories, digital wills, storage of passwords and accounts
  • Potential Litigation arising from the administration of digital assets, to include crypto assets.

Mitigating Risk: Tax Clearance Procedure for Estates

The Personal Representative carries a significant responsibility for handling the deceased’s taxes during estate administration. Moreover, the tax liability of the Personal Representative does not cease on the distribution of the estate. Distributing assets prematurely, before tax matters are resolved, can lead to serious complications. The Personal Representative may be held personally liable for any outstanding taxes or penalties. Thankfully, Revenue’s clearance procedure exists to help mitigate these risks. In the next section, we’ll explore this process in detail, including the steps involved and how it protects you from future tax claims. We’ll also discuss strategies for resident Personal Representatives and solicitors to ensure they are not personally liable for the inheritance tax of non-resident beneficiaries.

  • Due diligence: what is the extent of the obligation on the Personal Representative in advance of submitting a clearance request?
  • Income tax returns: what is the relevant period for which these are required.
  • What is the look back period for CGT disposals?
  • At what point should the clearance request be submitted?
  • What is the timeline for Revenue to respond after which the executor is cleared to distribute?
  • What protection has the Personal Representative got if a subsequent review is conducted and a liability arises?
  • Is this protection predicated on the required due diligence having been conducted by the Personal Representative?
  • How to submit a clearance request
  • What happens if the estate has materially altered and an amended Form SA2 Statement of affairs is delivered.
  • Does this restart the clock?
  • Estates not requiring a grant of probate or administration: what information will be sought by Revenue when the application for clearance is made.
  • Steps that can be taken by a resident personal representative or solicitor to ensure that they are not personally liable to the inheritance tax of a non-resident beneficiary.
  • Compliance interventions by the Revenue: to what extent has the liability of the resident personal representative or solicitor been restricted under section 48(10)?

Non-Irish Probate Applications: Tips and Traps

Probate practice has increasingly assumed an international dimension. Dealing with such estates can pose particular challenges.
This section of the seminar will provide you with a roadmap for navigating the complexities of non-Irish probate applications. It will sharpen your awareness of the issues which must be considered and alert you to potential problems and pitfalls. It will address the following:

  • The proofs required for foreign language wills,
  • Affidavit of law: understanding its purpose and when it is necessary,
  • Why should you consider whether the grant can be limited to moveable or immoveable property?
  • Steps in practice for dealing with immoveable property only,
  • Steps in practice for dealing with moveable property only or a combination of moveable and immoveable property,
  • When might you make an application under Order 79 Rule 5(8)(a)(i) or Order 79 Rule 5(8)(a)(ii)?
  • Domicile: emphasising the importance of determining the deceased’s domicile
  • Irish executed wills: examining the requirements where the deceased died domiciled abroad and had executed an Irish will,
  • Is the Probate Officer likely to require details about other wills made in any other jurisdiction?
  • Intestacy: identifying potential pitfalls in practice
  • Testate applications: exploring the procedure where there is a will in another jurisdiction,
  • Foreign divorce: addressing considerations when the deceased was involved in a foreign divorce,
  • Section 27(4) applications: identifying circumstances when an application under section 27(4) might be necessary.

Removal of an Executor: Principles and Practicalities

It is well established that an order to remove an executor will not lightly be made by the Court. The case law suggests that the court requires “substantial grounds” for the revocation of a grant and will not revoke a grant merely on the grounds that it would be convenient to do so. However, such applications are occurring on an ever-frequent basis. This section of the seminar will address the principles and practicalities of removing an executor. It will guide you through recent judicial decisions. It will be of relevance to solicitors who are bringing or defending such a claim.

  • The time limit imposed on an executor under section 62: How strictly will this be construed by the court?
  • The evidentiary threshold: how high is the bar?
  • Is it sufficient to prove that one of the beneficiaries appears to feel “frustrated and excluded from what he considers his legitimate concerns”?
  • What test did the court expound in Dunne v Heffernan?
  • How did Stack J enumerate the “special circumstances “test in The Estate of Bernard Casey Deceased?
  • Can a solicitor’s “professional involvement” with the testator give rise to a professional conflict which would preclude him/ her from acting as executor? Scally v Rhattigan
  • When might the named executor’s past conduct amount to special circumstances justifying his being “passed over “in relation to the administration of the estate: In Re Horan
  • Why did the Court of Appeal refuse to remove the executor in Dunne v Dunne?
  • What weight did the court give to the question of necessity?
  • How did the Court characterise “operative conflict”?
  • To what extent did the court have regard to the fact that replacement of the executor would impose an extra level of expense on the estate?
  • What is the appropriate manner to proceed when the nominated executor lacks capacity to administer the estate? In the Estate of EF Deceased

Register today to attend:

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Course DatesLocationPriceSpaces LeftBook
25/06/24
i

25/06/2024 14:00 - 17:45

Zoom Online €150.00 300

Meet the speakers

Nuala Casey

Consultant Solicitor with Sheil Solicitors LLP

Anne Heenan

Probate Officer

Michelle McLoughlin

Solicitor of M. McLoughlin & Co., Solicitors

Michael Hourican

Senior Counsel

Helen O’Sullivan

Barrister

Register to attend online