Uniform Simultaneous Death Act


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Uniform Simultaneous Death Act

Model legislation enacted in various forms in most U.S. states that provides for the estates of two or more intestate relatives who die at the same time. Under the Act, when two or more relatives die within 120 hours of each other, each is treated as having predeceased the other. For example, if a husband and wife die in the same car crash and either has a will (or its terms are not explicit), the husband and wife's relatives are equally entitled to their assets.
References in periodicals archive ?
Can operation of the Uniform Simultaneous Death Act result in loss of the marital deduction?
Under the Uniform Simultaneous Death Act, enacted in almost all states, there is a nonconclusive presumption that the insured survived the beneficiary.
Where the owner-beneficiary of a life insurance policy and the insured die simultaneously (to all appearances), and where policy proceeds are distributed as if the owner-beneficiary predeceased the insured (as provided in the Uniform Simultaneous Death Act, except where the policy or other controlling instrument provides otherwise), the value of the policy (valued as described above) is likewise included in the owner-beneficiary's estate under IRC Section 2033.
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