LAW|civil law
- ollchumasc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Erbausgleich | Ausgleichungspflicht
- de
- Definition Ausgleichung von Vorempfängen und Vorleistungen, d.h. Pflicht von gesetzlichen Erben, Zuwendungen, die sie vom Erblasser vor dessen Tod erhalten haben, untereinander auszugleichen, soweit dies der Erblasser bei der Zuwendung nicht anders angeordnet hat Reference "Council-DE, vgl. Wirtschaftslexikon24.net: http://www.wirtschaftslexikon24.net/d/erbausgleich/erbausgleich.htm [3.8.11]"
- Comment "in DE geregelt durch Par. 2050 BGB; XREF: Ausgleichung und Anrechnung unentgeltlicher Zuwendungen IATE:3508447 , DIV: cba, 3.8.11"
- hotchpot
- en
- Definition requirement for persons entitled on an intestacy to bring certain benefits received into account, that is to say into hotchpot, against their share under the intestacy Reference "HM Revenue & Customs Inheritance Tax Manual, IHTM12129 - Distributions under intestacy (E & W): hotchpot http://www.hmrc.gov.uk/manuals/ihtmanual/ihtm12129.htm [16.06.2011]"
- Comment This meant that -any money or property received by children (but not grandchildren) before the death by way of advancement or on marriage had to be taken into account and set against their share of the intestate’s estate, and -where there was a partial intestacy, the surviving spouse or issue of the intestate were required to bring into account the value of any benefits given to them under the will.In England and Wales, hotchpot provisions have been abolished by the Law Reform (Succession) Act 1995 for deaths on or after 1 January 1996. [See Reference above.]