Causa Mortis: A Comprehensive Guide to Its Legal Meaning and Effects

Definition & Meaning

The term "causa mortis" refers to a situation where a person makes a gift while believing they are close to death. This type of gift is often made in anticipation of imminent death due to a known medical condition. Unlike regular gifts, a causa mortis gift is only valid if the donor dies from the specified condition. If the donor recovers, they have the right to revoke the gift. Such gifts are treated similarly to bequests in a will under federal estate tax law.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: A person diagnosed with terminal cancer decides to give their family heirloom to a sibling, believing they have only a few weeks to live. If they pass away from the cancer, the gift is valid.

Example 2: A person who has suffered a severe heart attack gives their car to a friend, convinced they will not survive. If they recover and live for several more years, they can revoke the gift. (hypothetical example)

State-by-state differences

Examples of state differences (not exhaustive):

State Key Differences
California Allows causa mortis gifts, but requires clear intent and documentation.
New York Recognizes causa mortis gifts but has specific rules about delivery and acceptance.
Texas Similar to other states, but may have unique tax implications.

This is not a complete list. State laws vary, and users should consult local rules for specific guidance.

Comparison with related terms

Term Definition Key Differences
Causa Mortis A gift made in anticipation of imminent death. Effective only if the donor dies from the known condition.
Inter Vivos A gift made during the donor's lifetime, not in contemplation of death. Does not depend on the donor's imminent death.
Bequest A gift made through a will after the donor's death. Takes effect only upon death, not during the donor's lifetime.

What to do if this term applies to you

If you believe you may need to make a causa mortis gift, consider the following steps:

  • Consult with a legal professional to understand the implications and requirements.
  • Document your intent clearly to avoid disputes later.
  • Consider using US Legal Forms to access legal templates that can help you create the necessary documents.
  • If your situation is complex, seek professional legal assistance to ensure compliance with state laws.

Quick facts

  • Type of gift: Conditional upon donor's death.
  • Tax implications: Subject to federal estate tax laws.
  • Revocation: Allowed if the donor recovers.
  • Legal areas: Estate planning, probate law.

Key takeaways

Frequently asked questions

Yes, you can make a causa mortis gift to anyone, but it is important to clearly document your intent.