Representation Rights in Italian Succession

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Replacing an heir to an Italian inheritance

Representation rights pertain to a descendant replacing an ascendant. This happens if the latter is unable or unwilling to accept an inheritance or legacy.

Representation rights depend on two factors. Firstly, the ascendant, who does not wish, or is unable, to succeed, must have a legal entitlement to the inheritance in question. Secondly, in the case of testamentary succession, where the testator has made no other provisions which prevail over rights of representation.

How do Italian representation rights work?

Representation takes place whenever someone with an entitlement to an inheritance is unable or unwilling to inherit. Unwilling, means the beneficiary does not accept the inheritance or renounces it. Unable, means that the beneficiary dies before a succession process or is unfit to inherit or has lost the right to accept.

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Through representation, legitimate or natural descendants replace the beneficiary unwilling or unable to succeed. If, for example, a child dies before his/her father, the father’s other children, and the predeceased child’s children are entitled to inherit the deceased child’s part of the inheritance. These heirs therefore receive the quota which their ascendant would have received.

Representation takes place:

-In a direct line, known as lineal consanguinity. This is where legitimate, legitimised, adopted or natural children become co-heirs.

-In collateral relationships, known as collateral consanguinity. These would be descendants of the deceased’s brothers and sisters who become co-heirs.

When are representation rights not applicable?

Representation does not apply unless the person replaced in succession is a descendant. For example, a sister of the deceased can make a representation but, not her husband. Likewise, representation cannot occur if, in testamentary succession, the testator has already indicated in a Will what should happen in the case an entitled beneficiary is unwilling or unable to accept an inheritance.

Finally …

At De Tullio Law Firm, we have over 55 years of expertise with managing cross border succession and estate planning matters throughout Italy. We offer a full range of Italian inheritance law services. In addition, our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

For additional information about Italian succession and inheritance, you may find our Italian Succession Guide useful.

If we can be of assistance, please get in touch at: info@detulliolawfirm.com

How Can An Italian inheritance Solicitor Help You?

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Italian inheritance is complex. Get the right advice

If you are the beneficiary of assets in Italy, and you have decided to accept your Italian inheritance, it is a good idea to use a specialist Italian Inheritance solicitor to support you through the probate process. The Italian inheritance process can be complex so, obtaining the right legal advice and having the right lawyer on your side will be massively beneficial in terms of time and expense. Even more so, if you are not resident in Italy.

Why engage the services of an Italian inheritance lawyer?

A specialist Italian Inheritance lawyer will act on your behalf – and in your interests to protect your inheritance. This means that you can be certain of having a calm, rational, professional and trustworthy presence in Italy. You will also receive sound advice for all the issues that arise in your case throughout the inheritance process.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

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The Italian probate procedure is not always straightforward. It can be frustrating and time-consuming. A specialist Italian Inheritance lawyer will be able to guide you through all the legal and tax issues.

You may need to prove legal entitlement to your Italian inheritance. Your solicitor will be able to help you gather all the necessary paperwork to evidence your rights.

Although most inheritance cases go uncontested, some cases do end up in court. Where claims arise, it is wise to settle out of court. This helps to reduce the cost. However, if your case does end up in court, having an attorney on your side can be enormously advantageous. In fact, having your own attorney will help ensure that all of your documents are in order, strengthen your legal position and add knowledge to your case.

Finally …

Because the loss of a loved one makes families feel fragile and emotionally vulnerable, dealing with inheritance issues on top of loss can feel very stressful. Having a solicitor with legal expertise in Italian inheritance matters will help relieve some of that strain.

We have produced a comprehensive Guide to Italian Inheritance. It contains legal advice about the Italian Inheritance process, which we hope you will find useful.

If you would like to consult an Italian inheritance lawyer about your case, please contact us.

You may also be interested in How to write a Will

Italian Law of Succession

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Italian Law of Succession – An Overview

Italian Law of Succession in Italy follows the Roman Law principle. This means it provides some protection to close members of the family. This therefore, partially limits the right of the testator to dispose of assets.

Testamentary Succession consists of the assignment of hereditary assets in compliance with the wishes of the testator as set out in an Italian will. In the absence of a will, inheritance devolves following the principles of Legal Succession.

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The rights of heirs in Italian Law of Succession

Where there is no will, succession law gives rights to a number of legitimate heirs to the assets of the deceased. These heirs are the spouse of the deceased and relatives that the law identifies as starting from closest kin to those up to a 6th degree of connection.

Inheritance law in Italy reserves a significant quota of an inheritance to very close relatives. The deceased’s spouse, registered partner, ascendants and descendants are all known as, “forced heirs”. This means that the testator cannot exclude them even through the means of a will. When drafting an Italian will, the testator is only able to dispose of a part of his assets. The testator can assign this, “disposable quota” to non-relatives.

The basis of Italian Law of Succession is unity of inheritance. This distinguishes between movable and immovable assets

To clarify, the law of the country of last domicile deals with any movable assets. Movable assets could, for instance be furniture, cars, jewellery, works of art, bank and post office current accounts, money, investments such as shares, bonds, trust and managed funds.

On the other hand, the law of the country where an immovable asset is located applies. Examples of immovable assets include houses, shops, buildings, agricultural or building land.

Therefore, the law of the country where a property is located will apply, unless in accordance with EU Regulations, a choice of country law is stipulated in a will.

The Italian succession procedure formally ends when all assets, rights and pending payments have been transferred to the rightful heirs either by mutual agreement or as consequence of judicial proceedings.

Finally …

For more in depth information about Italian succession, you might find our Succession Guide useful. If you would like to discuss a case, you can reach us here for a free consultation.

Cross border inheritance in Italy

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Italian inheritance law

Many of our clients own property at home and here in Italy. We frequently receive questions about how cross border inheritance in Italy works.

Law no. 218 of 31st May, 1995 regulates the field of Italian inheritance law in the framework of international private law.

Habitual residence of the deceased at the time of death determines the national law which governs succession.

Italian Inheritance legislation adopts the principle of “unity of inheritance”. This principle differs substantially compared to legislation in common law countries. Italian law makes a distinction between a division of movable and immovable assets. Movable assets are subject to the law of the last domicile or last residence of the decedent. Immovable assets are subject to “lex rei sitae” (law of the country where property is located).

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One of the most important consequences of asset divisions is that, if a decedent’s estate includes properties located in different countries, the succession of each individual property could be regulated by the law of the country where the property is located.

Cross border inheritance law: deferment to the law of another country

Italian rules governing conflicts of law consider the possibility that the national law of a deceased foreigner might defer to the law of another country.

Here is a practical example. A deceased English national resident in England owned property in Italy. The law of England and Wales therefore governs succession. However, in accordance with the conflict of law of England and Wales, the law applicable to properties abroad is, “lex rei sitae (law of the country where the property is located). This means, Italian succession law governs the assets in Italy.

In 2015, the EU introduced regulations whereby a testator can elect which country law should regulate all assets. This could be the law of the country in which the testator is habitually resident or the country of the testator’s nationality. This choice of law has to be formally expressed in a will. In addition, it must not prejudice the rights that the Italian law provides for forced heirs, “legittimari”. These are members of family, resident in Italy when the testator dies. Although it may be against the testator’s wishes, forced heirs must receive a legally determined share of the estate.

An Italian will is the best option to manage cross border inheritance in Italy

If you own assets at home as well as in Italy, it is highly advisable to draft an Italian will for your Italian assets. In order to limit the consequences of “legal succession”, you should seek legal advice in this matter.  If a decedent died intestate, that is without a Will, Italian Inheritance law determines which relatives of the deceased have a right to inherit an estate. This will primarily be the spouse, the legitimate and natural children, and any ascendants. Where no heirs are traceable, Italian assets go to the Italian State.

Finally …

If you would like more details about Italian succession law and procedures, we have produced a comprehensive Italian Inheritance Guide, which we hope you will find helpful. If you would like to discuss a specific case, we are here to help.

Italian inheritance lawyers. What is their role?

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What are Italian inheritance lawyers?

Specialist Italian inheritance lawyers assist with the execution of wills and the complex legal procedures relating to Italian inheritance issues.

How can Italian inheritance lawyers help?

Engaging the services of a specialist inheritance lawyer in Italy simplifies the administration of an estate. This includes gathering all the documentation relating to property, assets and/or land. It speeds up the whole inheritance process, from identification and location of beneficiaries entitled to the estate to tax payments and distribution of assets.

An Italian inheritance lawyer can help draft certified translations of documents, appoint a local notary and manage all required procedures with the relevant Italian authorities to ensure that assets are transferred to the names of the entitled beneficiaries.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

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Furthermore, an Italian inheritance lawyer can advise whether there are any claims or rights on assets and/or properties according to Italian Inheritance law. A lawyer can conduct searches for properties, titles, deeds and records, obtain an appraisal or a survey of a property with the support of qualified professionals to appraise the value of the deceased’s estate and determine whether there are any debts and liabilities.

Moreover, they can provide advice regarding the procedures for accepting or renouncing an inheritance and the options available to beneficiaries according to Italian law.

A lawyer will provide legal support if you need to:

– obtain a copy of a public will;

– challenge a will drafted in conflict with Italian legislation in the Italian Courts;

– manage the whole administration process;

– register an inherited property in the name of the heir(s) or;

– if the heir(s) choose to sell inherited properties and or assets.

Italian Inheritance fiscal and financial matters

Italian inheritance lawyers can also help determine taxation connected with an inheritance.

In effect, Italian inheritance tax applies to the entire net value of the deceased’s estate. This therefore includes both movable and immovable assets.

Immovable assets include houses, shops, buildings, agricultural or building land.

Movable assets could for example include, boats, jewellery, works of art, bank and post office current accounts, money, investments such as shares, bonds, trust funds. In addition, companies and shareholdings in companies are taxable. However, there are exceptions to this.

Basic estate tax in Italy, “Imposta sulle Successioni” equates to 8% of the estate. However, estate tax rates depend on the relationship of the beneficiary to the deceased.

Where an estate includes bank accounts connected to an inheritance case, an Italian inheritance lawyer can help release accounts.

In addition, a lawyer can ensure the correct distribution of funds to beneficiaries.

Finally …

For more detailed guidance about Italian inheritance, you might find our Guide helpful.

At De Tullio Law Firm, we have over 55 years of expertise managing cross border succession and estate planning matters. Our multilingual team is present throughout Italy. Our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

If you would like to discuss a case with us, please contact us for a free consultation.

You may also like our inheritance video guides.

European Certificate of Succession

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What is Brussels IV?

Since August 2015, a major step to facilitate cross-border successions has been the adoption of EU Regulations which make it easier for people to handle the legal aspects of an international succession. Regulation (EU) No 650/2012, also known as, “Brussels IV”. Amongst other things, Brussels IV introduces a European Certificate of Succession (ECS).

Heirs, legatees, executors of Wills and administrators of the estate can use an ECS to prove their status and exercise their rights or powers in other EU Member States.

Each EU Member State has nominated relevant authorities to issue ECS. It is valid in all EU Member States without the need for any additional procedures. The ECS is also valid in the issuing country.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

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How can you request a European Certificate of Succession in Italy?

To qualify for an ECS in Italy, the deceased must have been habitually resident in Italy or had Italian citizenship at the time of death.

in Italy, heirs, legatees, executors of Wills and administrators of the estate can obtain a European Certificate of Succession from an Italian notary public. Regardless of where the deceased’s assets are in Italy, you can request an ECS from any Italian notary public.

A European Certificate of Succession for Cross border inheritance

One of the key concepts of Brussels IV is that one law should apply to the entire estate administration, no matter where assets are located.

This means, for example, that if Italian law applies to an inheritance including assets held in Italy and France, Italian inheritance law would override French inheritance law. The French authorities could use an ECS to communicate what they have established. This would then allow the Italian authorities to deal with the administration of assets.

What happens if the deceased was habitually resident in a non-EU country? For instance, if the deceased lived in the UK but had assets in Italy? In this case, an Italian notary may ask you to provide an ECS from the UK. Because non-EU countries are not party to Brussels IV, this is not however an option. That said, there are acceptable alternatives. In this particular example, the preferred option would be a certificate of English law. You should ask a lawyer familiar with cross border estate administration to draft and sign the certificate.

Finally …

At De Tullio Law Firm, we have over 55 years of expertise managing cross border succession and estate planning matters throughout Italy. Our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

Please contact us if you have any cross border inheritance questions or if would like to discuss your situation.

 

You may also be interested in Do beneficiaries have to pay taxes on inheritance?

Searching for An Italian Will

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Where there’s a will …

Clients often engage the De Tullio law Firm team when they need assistance with winding-up an estate in Italy. Occasionally, we receive instruction to administer an estate where executors or beneficiaries have been searching for an Italian will, but are unable to locate it.

Sometimes, there may be a copy, but heirs cannot find the original. For example, the deceased may have told relatives that they had a will but, the heirs cannot find it amongst the deceased’s belongings.

Winding-up an Italian estate cannot begin until we find the original version of a last will. If a will doesn’t come to light, the decedent is intestate, in which case the State will decide how to divide the estate.

Types of Italian will

In Italy, we have three main types of will. The simplest type of will is a Holographic Will (Testamento Olografo). For this to be legally valid, the testator must hand write the document, date and sign it. No witnesses are necessary. It can either be deposited with a lawyer, notary or, be kept by the testator.

Then there is a Formal Will (Testamento Pubblico). A notary draws up the will upon the testator’s instructions. It requires a witness and is deposited with a notary until the testator’s death.

Thirdly, a Sealed or Secret Will (Testamento Segreto). This is hand written by the testator, placed in a sealed envelope and deposited with a notary until the testator’s death.

Get Your FREE Guide to Planning Your Inheritance in Italy

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All three types of will must be in Italian to comply with Italian civil code. To avoid potentially significant difficulties following death of a testator, we recommend engaging a lawyer to assist you. In addition, we advise getting your will translated into your own language. This will avoid any potentially costly misinterpretation of your wishes later on.

Where to start searching for an Italian will?

If you believe someone had a will deposited with a notary, you can submit a request accompanied by the death certificate to the District Chamber of Notaries (Consiglio Notarile distrettuale). This organisation will forward a search request to all notaries within the area where the deceased was resident.

Searching for an Italian will at the General Will Registry

It is also advisable to submit a request to the General Will Register. This is part of the main notarial archive office which retains deeds and Wills deposited by notaries who have ceased business operations.

The General Will Registry Bureau (Registro Generale dei Testamenti) headquarters are at the Main Office of the Notary Archives (Ufficio Centrale degli Archivi Notarili) in Rome.

Through the General Will Registry Bureau you can find out if the deceased had a will in Italy or abroad. The Bureau can submit a request for a decedent’s will to the relevant authorities abroad if they are signatories to the International Basel Convention. Other than Italy, the countries which have signed the Basel Convention are: Belgium, Cyprus, Estonia, France, Lithuania, Luxembourg, Netherlands, Portugal, Spain, Turkey and Ukraine.

The General Will Registry holds the following records:

– Formal wills

– Sealed / Secret wills

– Holographic wills, formally held by a notary

– Publication of Holographic Wills, whether or not deposited with a notary

– Withdrawal of all types of will, formally deposited with a notary

– Suspension of previous arrangements by means of a new will

Finally …

At De Tullio Law Firm, we have over 55 years of expertise managing cross border succession and estate planning matters throughout Italy. Our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

If you need any assistance searching for an Italian Will, please get in touch.

If you are looking for further information about the Italian inheritance process, you might find our comprehensive Italian Inheritance Guide helpful.

 

Avvocato – Frequently Asked Questions

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What does avvocato mean?

The Italian word, avvocato, has three main equivalent terms in English: lawyer, solicitor, attorney.

How long does it take to become an avvocato?

What is an Avvocato?

Left: Giandomenico De Tullio. Managing Partner. Right Giovanni De Tullio. Founding Partner. De Tullio Law Firm.

The path to becoming an avvocato in Italy involves several years of study and internships.

Firstly, future lawyers need to complete a Bachelor’s Degree in law, (Laurea in Scienze Giuridiche), which takes three years.

Secondly, to proceed along the path towards practising law, students require a two-year post-graduate degree (Laurea Specialistica in Giurisprudenza) or, a further five-year Master’s Degree (Laurea a ciclo unico Magistrale in Giurisprudenza).

Thirdly, after attaining the aforementioned qualifications, an avvocato needs to complete a two-year internship at an established law firm.

Finally, in order to practice law, an avvocato must pass the Italian Bar Exam. After registering with the Italian Law Society (Consiglio dell’Ordine degli Avvocati), Italian lawyers can practice Italian law wherever they choose in Italy.

What is an Italian attorney’s scope of legal practice?

The legal competencies of a qualified avvocato are wide-ranging. They comprise all areas of the law: civil, criminal, labour, bankruptcy, financial, administrative, inheritance and succession cases. In addition an avvocato handles court trials and appeals.

Is an Italian avvocato subject to a code of conduct?

A strict ethical code of conduct governs an Italian avvocato and the performance of their duties. Firstly, Italian attorneys must base their conduct on respect for integrity, dignity and decorum. Failure to comply with this ethical code of conduct leads to disciplinary proceedings.

The legal profession demands honesty and integrity. It is not permissible for an Italian attorney to start a legal action or take part in a proceeding, which may be construed as acting in bad faith.

Secondly, the Italian legal code of conduct safeguards the client. An Italian avvocato has a duty of care and loyalty towards a client. An Italian attorney behaving contrary to clients’ interests, or taking on a case that they are not competent to conduct, would be a breach of this code of conduct.

Does client confidentiality exist in the Italian legal profession?

Yes. Another fundamental duty for an Italian attorney is confidentiality. On the one hand this regards the provision of services to a client. On the other hand it pertains to any information given to a lawyer by the client, or which becomes known to the lawyer. Confidentiality remains valid for information about former clients, or where the attorney, despite knowing the details of a case, does not agree to take on a case.

The relationship between an Italian attorney and a client is fundamentally based on trust; an attorney must defend a client’s interests as well as possible within the framework of legal representation and in compliance with the law and the ethical principles of the legal code of conduct.

Finally …

At De Tullio Law Firm, we have extensive knowledge and experience of Italian and international law. For over 55 years, we have been providing expert legal services throughout Italy. Whatever your legal need in Italy, get in touch with us for a free consultation.

You may also be interested in De Tullio Law Firm: celebrating 55 years in practice.

 

Partition of an Italian estate. Inheritance Law

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How does the partition of an Italian Estate work?

In this article we explore the partition of an Italian estate. A testator’s estate comprises assets and rights.

Whenever there is more than one heir in an Italian will, this triggers a condition of joint-ownership of rights and duties.

The co-heirs receive the estate in accordance with their inheritance quota.

This quota may be in  accordance with a will or, where the deceased was intestate, in accordance with Italian inheritance law. Beneficiaries inherit not only assets but also take on any liabilities of the testator.

Get Your FREE Guide to Planning Your Inheritance in Italy

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Partition of an Italian estate refers to the division of assets and liabilities between beneficiaries

At this point, it should be noted that each co-heir has the right to request the partition of an estate at any time following the death of the deceased, unless otherwise stipulated in a will.

As a result, all co-heirs, or their successors (legatees), must take part in the partition of an estate. Failure of one or more beneficiaries to participate, will render their rights invalid. As a matter of fact, absentee co-heirs cannot later rectify this.

According to Italian legislation, the partition of an estate can be executed through three methods:

1. Amicable partition

In order to convert co-heirs’ legitimate rights to a quota of the estate into rights on single assets from the estate, an amicable partition can be made. This would be in the form of a contract. The contract then ensures that the value of the assets individually assigned (known as de facto quotas) equate to the value of the joint ownership quotas.

2. Judicial partition

Should co-heirs disagree on the the partition of an estate, each of them can refer it to the courts. A judgment regarding the partition of an estate may include a number of options. For example:

INVENTORY OF THE INHERITED ESTATE

This includes all the assets and/or liabilities left to the co-heirs by the deceased.

APPRAISAL OF ASSETS

This determines the market value of assets. The testator may have nominated a person or organisation in a will to conduct the appraisal. No estimates are necessary if assets belong in the same asset category. However, in other cases, the estimate of individual assets is essential in order to make portions of value corresponding to the quota of each co-heir in the decedent’s will.  If the decedent died intestate, apportionment is according to Italian inheritance law.

POSSIBLE SALE OF INDIVISIBLE ASSETS

Prior to the partition of an Italian estate, it may be necessary to sell real estate property or to assign property to one of the co-heirs in return for payment. Co-heirs would then receive the proceeds to make up their share of inheritance.

3. Testamentary partition

A testator can stipulate in a will, either the portions to assign to each co-heir, or can simply lay down terms in order to set quotas.

Because the effective value of a testator’s assets may not cover the quotas stipulated in a will and co-heirs dispute the partition of an estate, they have the same recourse: amicable or judicial partition.

Finally …

As a co-heir, it may be difficult for you to manage succession procedures or participate in the partition of the estate in Italy. You can confer a Power of Attorney to sign inheritance documents and paperwork. A specialist Italian inheritance lawyer can assist you and will work in your best interests.

You might find De Tullio Law Firm’s comprehensive Guide to Italian Inheritance useful. If you would like to discuss your situation, you can get in touch with us for a free consultation.

You may also beinterested in Accepting an inheritance with the benefit of inventory in Italy

Italian Inheritance. Why draft an Italian Will?

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If the deceased was resident in Italy at the time of death, Italian Inheritance law applies to the deceased’s worldwide assets. Whereas if the deceased lived outside Italy, Italian inheritance law is only applicable to assets in Italy.

Are international wills valid for an Italian inheritance?

Generally speaking, Italy recognises the validity of international wills. However, it is advisable for non-Italian nationals who own assets in Italy to draft an Italian will.

Why should you have an Italian will?

Firstly, having an Italian will minimises misunderstandings and/or conflicts amongst heirs. Secondly, it facilitates legislative, linguistic and jurisdictional matters with the Italian authorities. Thirdly, having an Italian will can reduce estate tax and lastly, it simplifies the whole inheritance procedure.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

Download now

Where can I get help drafting an Italian will?

If a foreign national decides to dispose of Italian assets by means of a will in Italy, an Italian attorney, will be able to advise on all aspects of Italian Inheritance Law.  It is a good idea to engage the services of an Italian attorney familiar with both the Italian and the testator’s national jurisdictions.

Italian inheritance law stipulates that the testator must leave a certain portion of assets to immediate family members. This is known as, “Forced Heirship”. Forced heirs are the decedent’s spouse and/or children, or other parties to whom a testator cannot legally deny a portion of assets.

It is important to follow the Italian inheritance procedure accurately. Engaging the services of a qualified and experienced Italian lawyer is therefore highly advisable.

In order to draft a will in Italy, the testator must be at least 18 years old, of sound mind and the legal owner of the assets in the will.

How does the Italian inheritance process work?

Following the death of a testator, the first step is to have the will published. As with all major events in life, an Italian notary needs to do this. Next, a testator’s heirs or executors can proceed with Italian Probate. This involves making an declaration of succession “Denuncia di Successione” in Italian.

Probate must take place within 12 months of a testator’s death. The declaration of succession lists all the relevant assets for the Italian tax authorities who calculate estate tax. Italian estate tax rates are based on heirs’ relationship to the testator and the value of inherited assets.

Once estate tax has been paid, the procedure culminates with the transfer of inherited property in the Land Registry, “Voltura” in Italian.

Finally …

A new EU Law 650/2012, also known as the Brussels IV Regulation came into effect on 17th August 2015. Brussels IV contains a provision for individuals to make an election in their wills for the country of their nationality, or where individuals have multiple nationalities any one of their nationalities, to apply to the devolution of their estate.

Interestingly, there are also potential benefits for non-EU nationals. However, again, appropriate action in the form of a choice of law clause in a will is necessary.
Nominating a country law needs careful consideration. You should take into account matters such as foreign matrimonial regimes, usufruct, tax consequences, joint ownership structures and other foreign proprietary rights with respect to your estate.

Because each case is different, you should seek professional support and advice.

At De Tullio Law Firm, we have over 55 years of expertise managing cross border succession and estate planning matters throughout Italy. Our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

Please contact us if you have any questions about estate planning or if would like to discuss your situation.

You may also be interested in How to write a Will