Q. My birth mother passed away when I was very young. My father subsequently re-married and had children with his new wife. My stepmother always treated me as her own child and I continue to have a great relationship with my half siblings. My father passed away a few years ago and my stepmother within the last six months. I was disappointed to find out that I was left out entirely of my stepmother’s will. My sister, who is the executor of the will, was equally surprised. My siblings are apparently anxious not to leave me out, but I am worried that one of my brothers will be difficult. We are all worried about the realities and the tax situation. What can be done?
Dear Reader,
You should discuss this matter with the solicitor dealing with your parents’ estates, and perhaps instruct your own solicitor. Precisely how matters progress will depend upon various factors including how the assets were held, whether you were ever formally adopted, the contents of your father’s will, and so on.
For Capital Acquisitions Tax purposes a child and a stepchild are treated identically.
It is possible that your father provided for you in his own will, and your solicitor can give you clarity on this point. However, if the home and other assets were held jointly, it is likely that they passed to your stepmother on your father’s passing.
If you were formally adopted by your stepmother, you would be entitled to make an application under Section 117 of the Succession Act. However, this option is not open to stepchildren.
If you can show that your parent has failed in their moral duty to provide for you during their lifetime, you can seek redress from the court. These cases are each decided on their own merits. Simply being left out of a will is not sufficient.
It is entirely open to you and your siblings to enter into what is known as a Deed of Family Arrangement. This can assist in organising the assets of your stepmother and your father in such a way as to minimise any tax burden for both you, your siblings, and the estate. However, each member of the family would need to agree, and such an agreement would need to be tailored to your specific requirements.
It would be important that the family discuss, and agree as best as possible, how they wish to proceed. If it is agreed that you would be entitled to an inheritance from your stepmother, those instructions should be given to the estate solicitor at an early date. You should also consider retaining the services of your own solicitor and tax advisor in order to properly protect your position.
