Wills and probate – contents

1. when interviewing client

a. manner of distribution
b. leaving enough for family
c. cpf funds
d. advice on insurance proceeds
e. muslim clients
f. legal matters advice
i. marriage
ii. blind/illiterate

2. preparation of will
a. formalities (c.f. eng wills act)
b. validity of wil
i. intention
ii. formal reqts
c. signing
d. precedent of sample will - clauses
e. revocation and alteration of wills
f. accumulations and perpetuities
g. beneficiary child predeceasing successor s26
h. proof of intention of testator
i. after execution
j. misc problems – execution outside office/ solicitor benefiting/ negligence
3. flowchart - distribution
a. distribution in event of intestacy
b. application under IFPA
c. distribution of the estate – the mechanics
i. safe deposit box procedures

4. Proving of will and obtaining letters of probate

a. steps to determine testacy
i. finding out if will
ii. names of deceased
iii. original
iv. who executor is
v. particulars of assets
vi. steps in application for grant of probate
b. in event of intestacy
i. vesting in PT
ii. application for LR
iii. steps to obtain letters of admin
c. intestacy despite availability of will
d. general: application for grant of LRs
i. letters of representation
1. probate testate/ admin intestate
ii. personal representatives
1. relation back
2. consent of administrators/ executors
e. documents to be filed for LRs
i. court
1. note: renunciation and consent/ dispensation of bond/ where will lost
ii. estate duty division
f. extraction of grant
 g. where applicant not in sg
h. apptment of executor/administrator
i. probate proceedings
i. contentious
ii. citation proceedings
iii. caveat
j. diff bet executor and trustee

5. estate duty
a. what is it
b. payment of duty: postponement/ release
c. estate duty computation
i. exemptions
ii. std rates
iii. interest payable
iv. dutiable assets
1. tax saving measures
v. payment practice
vi. quick succession relief
d. liability for estate duty
e. estate duty account
f. priority of payment of debts
6. income tax
7. real property of estate
a. reqd no of trustees

8. valuation of assets
9. value of assets payable
10. conflict of laws
a. assets overseas – distribution
b. assets overseas – estate duty
c. resealing grants of probate and letters of admin