Simultaneous death

The law of wills and trusts
Part of the common law series
Inheritance
Intestacy  · Testator  · Probate
Power of appointment
Simultaneous death  · Slayer rule
Disclaimer of interest
Types of will
Holographic will  · Will contract
Living will
Joint wills and mutual wills
Parts of a will
Codicil  · Attestation clause
Incorporation by reference
Residuary clause
Problems of property disposition
Lapse and anti-lapse
Ademption  · Abatement
Acts of independent significance
Elective share  · Pretermitted heir
Contesting a will
Testamentary capacity  · Undue influence
Types of Trusts
Express trust  · Asset-protection trust
Protective trust  · Spendthrift trust
Charitable trust  · Honorary trust
Resulting trust  · Constructive trust
Special Needs trust
Doctrines governing trusts
Pour-over will  · Cy pres doctrine
Other areas of the common law
Contract law  · Tort law  · Property law
Criminal law  · Evidence

Simultaneous death is a problem of inheritence which occurs when two people, at least one of whom is entitled to part or all of the other's estate on their death (usually a husband and wife) die at the same time in an accident. Under the common law, if there was any evidence whatsoever that one party had survived the other, even by a few moments, then the estates would be distributed in that order. The decedents could, however, write a clause in the will that requires their property to be distributed as though each had predeceased the other.

In order to alleviate problems of proving simultaneous death, many states in the United States have enacted the Uniform Simultaneous Death Act.

Commorientes: England and Wales

The common law of England and Wales does not accept the possibility of simultaneous death. Where there is no satisfactory medical evidence as to the order of death, the elder of the two is deemed to have died first. This can cause difficulties where for example the elder person had children prior to marriage. The rules can be ousted if inappropriate by an explicit provision in a will.

It is, however, the Revenue's longstanding practice to apply a concessionary treatment for inheritance tax purposes in such cases which reduces the burden on surviving family members.