Articles - Learn About Irish Wills!


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What Is A Beneficiary?

A beneficiary is a person, organisation or other entity that will inherit part of your assets or estate under your will. There are three main types of beneficiaries under a will. These include a specific gift beneficiary, an alternate beneficiary and a residuary beneficiary.

Specific Gift Beneficiary
A specific gift beneficiary is a person or organisation named in your will to receive a cash gift or a specific item gift as defined above. Specific gifts are generally the first gifts distributed under a will. Any assets that are not specifically distributed under your will shall form part of the residuary estate and will usually be to the person or persons named as residuary beneficiary or beneficiaries, as the case may be.

Alternate Beneficiary
When naming beneficiaries to receive gifts under your will, it can be prudent (but is not obligatory) to prepare for the possibility that one or more of these beneficiaries will be unable (whether due to death or otherwise) or unwilling (for whatever reason) to accept the gifts made to them. To this end, it can be helpful to nominate alternate beneficiaries to receive the gift in the event that the primary beneficiary is unable or unwilling to accept it. An alternate beneficiary is a person who becomes legally entitled to inherit a gift if the first named beneficiary is unable or unwilling to accept the gift. If no alternate beneficiary is named for the gift, the gift will form part of the residuary estate and go to the residuary beneficiary.

Residuary Beneficiary
A residuary beneficiary is the person(s) or organisation(s) named to receive the residue of your estate; they get what’s left when all of the specific item gifts and cash gifts have been made and all debts and taxes have been paid.




For more detailed information on the topic above and other issues relating to Irish wills, read our Last Will & Testament Kit written by an Irish Solicitor to answer all your questions.



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