Uniform Simultaneous Death Act
Encyclopedia
The Uniform Simultaneous Death Act is a uniform act
enacted in some U.S. state
s to alleviate the problem of simultaneous death
in determining inheritance
.
The Act specifies that, if two or more people die within 120 hours of one another, and no will
or other document provides for this situation explicitly, each is considered to have predeceased the others. However, the Act contains a clause that states if the end result would be an intestate estate escheating to the state, the 120-hour rule is not to be applied.
The Act was promulgated in 1940, when it was adopted by all 48 then-existing states. It was last amended in 1993. , 19 states (Alaska, Arizona, Arkansas, Colorado, Hawaii, Kansas, Kentucky, Massachusetts, Montana, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, Oregon, South Dakota, Utah, Virginia, and Wisconsin) and the District of Columbia
have explicitly adopted the Act in its current version. A number of other states have indirectly adopted the Act as part of the Uniform Probate Code
.
The Virgin Islands
adopted the Act in 2010.
. For example, Alice and Bob are a married, retired couple with no offspring. They die in a plane crash, and it cannot be determined which person died first. Neither had executed a will, so both Alice's and Bob's families claim inheritance of the couple's estate. The court uses the Uniform Simultaneous Death Act to resolve the dispute. In accordance with the Act, Alice is considered to have predeceased Bob, but Bob is also considered to have predeceased Alice. The inheritance is divided equally among their closest living relatives, according to degree of kinship.
The 120-hour period is intended to simplify estate administration
by preventing an inheritance from being transferred more times than necessary. For example, assume that the Act does not exist. Alice dies immediately, but Bob dies in the hospital the next day. Because Bob outlives Alice, he would inherit her estate, and Bob's heirs would inherit the combined estate the next day. This would increase the legal costs involved, and cause Alice's estate to be subject to tax twice: once alone, and once as part of Bob's. However, if tax was paid in Alice's estate, Bob's would receive a Federal Estate Tax credit for the same property transferred by Alice (state death and inheritance tax provisions may differ). Under the Act, neither inherits the other's estate, each is taxed separately, and their heirs inherit both estates once.
case where the insured and beneficiary die in a common disaster. Different rules apply for insurance. For example, Carol has a life insurance policy through her employer. Her husband Dave is its beneficiary
. They are both killed in a car crash, dying at or near the same time. If Carol has named a secondary beneficiary in her policy, that person will receive the life insurance benefit. If Carol has not named a secondary beneficiary, then it is assumed that she outlived Dave, and the benefit is inherited through Carol's estate.
Uniform Act
In the United States, a Uniform Act is a proposed state law drafted by the U.S. Uniform Law Commission and approved by its sponsor, the National Conference of Commissioners on Uniform State Laws ....
enacted in some U.S. state
U.S. state
A U.S. state is any one of the 50 federated states of the United States of America that share sovereignty with the federal government. Because of this shared sovereignty, an American is a citizen both of the federal entity and of his or her state of domicile. Four states use the official title of...
s to alleviate the problem of simultaneous death
Simultaneous death
Simultaneous death is a problem of inheritance which occurs when two people, at least one of whom is entitled to part or all of the other's estate on their death die at the same time. This is usually the result of an accident, but in some cases may occur as a result of homicide...
in determining inheritance
Inheritance
Inheritance is the practice of passing on property, titles, debts, rights and obligations upon the death of an individual. It has long played an important role in human societies...
.
The Act specifies that, if two or more people die within 120 hours of one another, and no will
Will (law)
A will or testament is a legal declaration by which a person, the testator, names one or more persons to manage his/her estate and provides for the transfer of his/her property at death...
or other document provides for this situation explicitly, each is considered to have predeceased the others. However, the Act contains a clause that states if the end result would be an intestate estate escheating to the state, the 120-hour rule is not to be applied.
The Act was promulgated in 1940, when it was adopted by all 48 then-existing states. It was last amended in 1993. , 19 states (Alaska, Arizona, Arkansas, Colorado, Hawaii, Kansas, Kentucky, Massachusetts, Montana, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, Oregon, South Dakota, Utah, Virginia, and Wisconsin) and the District of Columbia
Washington, D.C.
Washington, D.C., formally the District of Columbia and commonly referred to as Washington, "the District", or simply D.C., is the capital of the United States. On July 16, 1790, the United States Congress approved the creation of a permanent national capital as permitted by the U.S. Constitution....
have explicitly adopted the Act in its current version. A number of other states have indirectly adopted the Act as part of the Uniform Probate Code
Uniform Probate Code
The Uniform Probate Code is a uniform act drafted by National Conference of Commissioners on Uniform State Laws governing inheritance and the decedents' estates in the United States...
.
The Virgin Islands
United States Virgin Islands
The Virgin Islands of the United States are a group of islands in the Caribbean that are an insular area of the United States. The islands are geographically part of the Virgin Islands archipelago and are located in the Leeward Islands of the Lesser Antilles.The U.S...
adopted the Act in 2010.
Inheritance
The Act primarily helps to determine the heirs of a person who has died intestateIntestacy
Intestacy is the condition of the estate of a person who dies owning property greater than the sum of their enforceable debts and funeral expenses without having made a valid will or other binding declaration; alternatively where such a will or declaration has been made, but only applies to part of...
. For example, Alice and Bob are a married, retired couple with no offspring. They die in a plane crash, and it cannot be determined which person died first. Neither had executed a will, so both Alice's and Bob's families claim inheritance of the couple's estate. The court uses the Uniform Simultaneous Death Act to resolve the dispute. In accordance with the Act, Alice is considered to have predeceased Bob, but Bob is also considered to have predeceased Alice. The inheritance is divided equally among their closest living relatives, according to degree of kinship.
The 120-hour period is intended to simplify estate administration
Probate
Probate is the legal process of administering the estate of a deceased person by resolving all claims and distributing the deceased person's property under the valid will. A probate court decides the validity of a testator's will...
by preventing an inheritance from being transferred more times than necessary. For example, assume that the Act does not exist. Alice dies immediately, but Bob dies in the hospital the next day. Because Bob outlives Alice, he would inherit her estate, and Bob's heirs would inherit the combined estate the next day. This would increase the legal costs involved, and cause Alice's estate to be subject to tax twice: once alone, and once as part of Bob's. However, if tax was paid in Alice's estate, Bob's would receive a Federal Estate Tax credit for the same property transferred by Alice (state death and inheritance tax provisions may differ). Under the Act, neither inherits the other's estate, each is taxed separately, and their heirs inherit both estates once.
Insurance
The Act may also help to resolve a life insuranceLife insurance
Life insurance is a contract between an insurance policy holder and an insurer, where the insurer promises to pay a designated beneficiary a sum of money upon the death of the insured person. Depending on the contract, other events such as terminal illness or critical illness may also trigger...
case where the insured and beneficiary die in a common disaster. Different rules apply for insurance. For example, Carol has a life insurance policy through her employer. Her husband Dave is its beneficiary
Beneficiary
A beneficiary in the broadest sense is a natural person or other legal entity who receives money or other benefits from a benefactor. For example: The beneficiary of a life insurance policy, is the person who receives the payment of the amount of insurance after the death of the insured...
. They are both killed in a car crash, dying at or near the same time. If Carol has named a secondary beneficiary in her policy, that person will receive the life insurance benefit. If Carol has not named a secondary beneficiary, then it is assumed that she outlived Dave, and the benefit is inherited through Carol's estate.