Singapore Inheritance Family Provision Act PDF

Takeaways The IFPA in Singapore has not been amended since 1966, unlike the UK Act which underwent significant changes in 1975. The IFPA applies only to non-Muslims domiciled in Singapore. Dependents who can claim under the IFPA include spouses, unmarried or disabled daughters, and infant sons....

Takeaways The IFPA in Singapore has not been amended since 1966, unlike the UK Act which underwent significant changes in 1975. The IFPA applies only to non-Muslims domiciled in Singapore. Dependents who can claim under the IFPA include spouses, unmarried or disabled daughters, and infant sons. There are time limits for making an IFPA application, and the court has the power to order maintenance. A successful IFPA application limits a person\'s testamentary freedom and affects the rights of inheritance of other persons under the will or estate. Two Court of Appeal cases related to the IFPA are mentioned. Andrew Yip (00:00.568) Welcome back candidates. I\'m Goh Kok Yao. In this lecture, I will be discussing the Inheritance Family Provision Act. Andrew Yip (00:13.166) Short background to the IFPA. Singapore\'s Inheritance Family Provision Act, IFPA, was passed in 1966 and is based on the UK Inheritance Family Provision Act 1938. Singapore\'s IFPA has not been amended in any substantive way since it was passed in 1966. In comparison, however, the UK Act has been massively revamped since then and in fact underwent a sea change in 1975. and was renamed the Inheritance Provision for Family and Dependence Act 1975, the 1975 UK Act. UK\'s current legislation on family provisions on death is materially different from Singapore\'s, and great care should be taken when reading English texts and authorities, as the 1975 UK Act is not in parry material with Singapore\'s IFPA. Andrew Yip (01:12.846) The IFPA does not apply to everyone. Firstly, Section 1.2 of the Act states that the Act does not apply to the states of the deceased Muslims. Secondly, in Section 3.1, it states that the Act only applies where a person dies domiciled in Singapore. It is therefore important if one is advising clients on an IFPA matter to ascertain that the deceased person was in Singapore and was not a Muslim. Andrew Yip (01:49.294) Under the IFPA, only persons who are defined as dependents can claim. Who is a dependent? Section 3.1 of the IFPA states who the dependents for the purposes of the IFPA are. These are a husband or a wife, a daughter who has not been married or who is by reason of some mental or physical disability incapable of maintaining herself, or an infant son. or a son who is, by reason of some mental or physical disability, incapable of maintaining himself. Please look at the case of Jean Christine Monteiro vs Ling Mi Hien, 1997, where the unmarried daughter had claimed when she was 61 years Andrew Yip (02:45.006) who is a son or daughter for the purposes of the IFPA. Son and daughter includes, under section 2 of the IFPA, a male or female child adopted by the deceased by virtue of an order made under the provisions of any written law relating to the adoption of children for the time being, in force in Singapore, Malaysia or Brunei, Darussalam, and the son or daughter of the deceased, en vente sommaire, at the date of the death of the deceased. The term en vente sommaire literally means in the mother\'s womb, so that if the child was conceived and in the womb of the mother when the father dies, such child after his or her birth would be entitled to claim for provision from the estate of the deceased father. Andrew Yip (03:43.406) when to make an IFPA application. It is provided at Section 3.1 of the IFPA that if the court, in this case, it means a Family Justice Court, on an application by or on behalf of the dependents, is of the opinion that the disposition of a deceased estate which is affected by his will or under the law relating to interstice or a combination of both is not such as to make reasonable provision for the maintenance of that dependent, the court may order that such reasonable provision as the court thinks fit shall, subject to such conditions or restrictions, if any, as the court may impose, be made out of the deceased\'s net estate for the maintenance of that dependent. However, where the disposition of a deceased\'s estate is such that the surviving spouse is entitled to not less than two -thirds of the income of the net estate and where the only other dependent or dependent if any is or are a child or children of the surviving spouse then the claim will fail. This provision was discussed in the case of Soh Shui Yu Yoke and Ching Kwong Yew 1991. More will be said about this case later Andrew Yip (05:11.374) There are strict time limits for funding or making an IFPA application, so please be aware of sections 4 and 6 of the IFPA. Section 4 states, time within which application must be made, except as provided by this section or section 4. An order under this Act shall not be made safe on an application made within 6 months from the date on representation in regard to the DC\'s estate is first taken out. Subsection 2 then goes on to say, it is shown to the satisfaction of the court that the limitation to the said period of six months would operate unfairly, a. in consequence of the discovery of a will or codicil involving a substantial change in the disposition of the DC\'s estate, whether or not involving a further grant of representation, b\. In consequence of a question whether a person had an interest in the estate or as to the nature of an interest in the estate, not having been determined at the time when representation was first taken out, or c. The consequence of some other circumstances affecting the administration or distribution of the estate, the court may extend that period. Andrew Yip (06:38.67) What can the court order under an IFPA application? If the court makes an order for provision of maintenance for a dependent, then Section 3.2 states that subject to Section 3.4, the order shall be by way of periodical payments and the order shall provide for their termination not later than A, in the case of a wife or husband, his or her B. In the case of a daughter who has not been married or who is under disability, her marriage or the successor of her disability, whichever is the later. C. In the case of an infant son, his attaining the age of 21 years. D. In the case of a son under disability, the successor of his disability, or in any case, his or her earlier death. Andrew Yip (07:38.414) Section 3.4 provides that if the deceased\'s net estate does not exceed \$50 ,000 in value, the court has the power to make an order providing for maintenance in whole or in part by way of a lump sum payment instead of by periodical payments. See APZ against AQA 2011. Candidates must read Section 35, 36, 37 and of the IFPA carefully as these set out the matters which the court will have to take into consideration in relation to an IFPA application. Sections 35, 36 and 37 are also very important when advising a client on the making of the client\'s will if the client does not want to make reasonable provisions for some or all dependents. The client can then be advised of the problems that his executors will face and or in suitable cases be advised to include the reasons for the testator not providing financial provisions for his dependence which would ordinarily have been expected. See the case of Jean Christine Monteiro. Andrew Yip (08:57.87) some useful advice for clients, of he, IFPA. Section 3.7 reads, Andrew Yip (09:25.462) further provision as the case may be for a defendant, and the court may accept such evidence of those reasons as it considers sufficient, including any statement in writing signed by the deceased and dated, so, however, that in estimating the weight, if any, to be attached to any such statement, the court shall have regard to all the circumstances from which any inference can reasonably be drawn as to the accuracy or otherwise of the statement. An instructive case in which Section 37 was applied was the decision of Judicial Commissioner Chu Han -tick as he then was in Jean Christine Monteiro, which was earlier cited. Andrew Yip (10:14.638) What is the effect of a successful IFPA application? A successful IFPA application has the following effect on the estate. Section 5. When order is made under the Act, then for all purposes including the purposes of the enactments relating to the will or the law relating to interstice or both the will and the law relating to interstice, as the case may be, shall have effect and shall be deemed to have had effect, as from the deceased\'s death, subject to such variation as may be specified in the order for the purpose of giving effect to the provision for maintenance thereby made. In other words, a person\'s testamentary freedom is limited by the operation of the IFPA and the rights of inheritance of of other persons under the will or be estate will also be affected by the IFPA. Andrew Yip (11:21.998) Thus far, have been two reported Court of Appeal decisions concerning the IFPA. The first decision is AAG and Estate of AAH Deceased in 2010. The applicant has sought on behalf of her two illegitimate daughters for maintenance out of the estate of the deceased under the IFPA. The defendants\' respondents were the administrators of the Estate of the Natural Father of the alleged children. The sole issue in the appeal was whether an alleged child could claim for support and maintenance under the IFPA. The decisions of both the High Court as well as the Court of Appeal was that the IFPA does not allow maintenance under the Act for alleged children. Andrew Yip (12:16.494) The second CA decision is AOS and Estate of AOT Deceased 2012. The widow had a stormy marriage with her late husband, the testator. In 2005 March, she had commenced divorce proceedings and a decree nisai had already been granted in January 2006. However, before ancillary matters could be determined, the testator Under his will, the testator had given his entire estate to his 8 -year -old grandson and nothing to his wife, the applicant or to his other children. The wife filed an IFPA application not only for herself but also for her three adult children. Andrew Yip (13:03.31) There were several issues to be decided in this matter. One, were the two adult children, male children aged 32 and 28, who were studying overseas, dependents? It was held that they were not, and so they were not eligible to claim under the IFPA. And it is noted in any case that the mother could not claim on their behalf. Two, Was the eldest son, aged 35, who suffered from cerebral palsy and obsessive -compulsive disorder, a dependent? It was held that he would have had to make his own application and the mother could not apply for him. Thirdly, the widow who had sought under the IFPA an order for maintenance of \$20 ,000 a month to be paid out of the estate to her and further on the alternative, lump sum payment of \$7.2 million. or in the alternative, the transfer of ownership of the matrimonial home of the parties which was solely owned by the testator. Andrew Yip (14:06.967) With regard to the widow\'s claim, the question for the court was whether it could take into account the impending division of matrimonial assets, which at the time of the deceased, the testator\'s death was pending as a relevant factor in determining or quantifying the reasonable provision or maintenance under the IFPA. The broader legal question was whether it was just and appropriate that the surviving spouse in the circumstances of this case should be entitled to a smaller part of the testator\'s estate under the IFPA than she would otherwise have received if the ancillary proceedings under the Women\'s Charter Divorce had already been concluded, which it was not in this Andrew Yip (14:58.957) It was discovered during the trial that during his lifetime, the testator had purchased a number of properties in the appellant\'s sole name, and she had been receiving at least \$12 ,000 monthly income from the properties, which was in excess of her stated monthly expenses of \$9 ,443. In addition, the court also found that the wife was receiving a monthly sum of \$5 ,000 from the testator\'s family in India. She was therefore getting in the region of \$17 ,000 from her own resources or from the family of the testator. Taking these into consideration, the court then found that there was no need for any further provision to be made under the IFPA as she had already been recently provided for by the deceased. Andrew Yip (15:53.277) AOS\'s case raised interesting issues as to the interplay and interconnection between the just and equitable division relief under the Women\'s Charter and reasonable provision of maintenance under the IFPA. In AOS, the CA thought that in light of the intervivores gifts that the testator had given to the ballot and her stated monthly expenses being less than the income that she was receiving, that there was no need to disturb the decision made by the High Court not to allow any further provision under the IFPA. Andrew Yip (16:36.631) The takeaway from AOS also is that the CA reiterated that the IFPA is concerned with maintenance and not the creation of legacies. The appellant\'s prayers were far in excess of what constituted reasonable maintenance under the IFPA. In claiming for half of the testator\'s estate, the appellant was seeking to incorporate the provisions of the Women\'s Charter concerning just an equitable division of matrimonial assets between divorcing couples into the IFPA. The Court of Appeal said that they had no power to do so under the IFPA. This concludes my lecture on the IFPA. Thank you very much for your time to listen to B24 PSP - E. PROBATE AND ADMINISTRATION - 2\. Practical steps to take when someone passes away - \(a) Check if deceased made a will (b) If so, locate the will (search belongings, check with previous solicitors, check registry of wills, advertise in Law Society Gazette and/or newspapers) (c) If original will is not available because it had been proved and deposited in a court outside Singapore, refer to Section 11 PAA and Rule 248 FJR to apply for probate of a duly- authenticated copy. If the original will cannot be found, consider Section 9 PAA (d) If the will is found, determine the validity of the will, and prepare to apply for grant of probate (e) If no will was made, prepare to apply for grant of letters of administration (f) Check whether the executors/potential administrators are willing and able to act (see Sections 13 and 18 PAA) - 3\. Obtaining a grant of representation - \(a) Main **[types of grant]** - Which **[type]** of grant to Apply for? - \(i) Grant of **[probate (Testacy) Even if there is a will but no executors who are prepared to act, then the correct Grant to apply for is the Letters of Administration with Will annexed (i.e. Adminstration in accordance with the Will)]** - **[Application process]** with the Courts for non-muslim - Procedure to apply for Grant of Probate a. To file ex parte OS, Statement (Form 51). CTC of Will (and translation), CTC of death certificate (and translation), renunciation of Lucy, Administration Oath, Affidavit of competency of translator. A checklist will be generated with a provisional reference number. b. Optional whether to carry out probate and caveat searches c. By 4:30 pm of next working day -- to produce original Will at Probate counter for verification d. If documents are accepted by court -- a probate number will be generated; if documents are rejected, to make rectifications. e. Within **[14 days,]** applicant to affirm and file supporting affidavit exhibiting statement, schedule of assets (if available), CTC of Will and death certificate and other documents). f. Hearing date will be provided. If court is satisfied, Order in terms will be made on that day. g. If Schedule of Assets were not previously filed, to file under supplementary affidavit h. Conduct probate and caveat searches i. File request for extraction of Grant - Application for Grant of Probate Step 1: Origintaing Summons - b\. Estate exceeds S\$5 million in value: Family Division of the High Court c. Estate is less than S\$5 million in value: Family Justice Courts English translation of the Death Certificate + Affidavit from the translator Rule 953 FJR - \(ii) Grant of **[letters of administration (Intestacy) = Will but no named executor]** - **[Letters]** of Administration \[STEPS\] - Application **[process]** - Application **[procedure Step 1 - Originating Summons]** - Who can apply 1. [Who can apply] for a Grant of Letters of Administration? a. See Section 18 PAA - - Husband, Widow or next of kin b. Toh Seok Kheng v Huang Huiqun \[2011\] 1 SLR 737 at \[23\]: "\...the starting point is that the person who is most suitable among the beneficiaries to be the administrator is determined according to the priorities of entitlement to the deceased's estate under the laws of intestate succession." c. See Section 7 of the Intestate Succession Act 1967 **[If there is a will]** [2. If there is a Will (i.e., grant of letter of administration with will annexed) See Section 13(2) PAA instead] a. Universal or residuary Legatee (i.e. The person to whom personal property is gifted pursuant to a will) b. Legal representative of a deceased universal or residuary legatee c. Beneficiaries under the Will who would have been entitled to a grant if deceased died intestate d. Legatee with beneficial interest e. Creditor Express renunciation [3. Clearing off priority - express renunciations vs constructive renunciations (see Sections 3 to 5 PAA)] a. If the applicant does not have priority obtain renunciations from all parties above the applicant in priority (see Section 3(2)(b) PAA, R 233(5) FJR and Form 53) b. It is not necessary to obtain renunciations from parties within the same class of priority (see Tan Hui Cheng Lily, deceased \[1993\] SGHC106) c. If it is not possible to obtain express renunciations, commence citation proceedings (R 243 and 244 FJR and Form 60) - Application for Letters of Administration Step 3A: **[Dispensation of Sureties]** - Because cannot find surety - \(c) Deceased died domiciled outside Singapore - Would that be a need for grants to be made in other countries? And then to create the grant in other countries, would it be by way of fresh grant or would it possible to make use of the reselling process? - 5\. Contentious Applications - \(b) Issues arising in probate actions - 6\. When can personal representatives commence acting for the deceased's estate? - \(c) The Wong Moy exception