Person 1
Person 2

Please enter the total value for each of the following assets
Family Home/Main Residence
Asset values should be total values less uncovered loans. Do not input the value of the family home if it forms part of your farm assets and will be taken into account as a farm asset for the purpose of farm relief.
Pre-Retirement
Max of 4 times salary payable from company pension
Other Properties & Residences
Asset values should be total values less uncovered loans. Do not input the value of the family home if it forms part of your farm assets and will be taken into account as a farm asset for the purpose of farm relief.
Post-Retirement (ARF)
The value entered here must be the total of any Gross Amount being inherited by a child + any Net Amount being inherited by a person other than a child. Example – Value of ARF €600,000. Child under 21 inheriting €200,000 (Gross Amount). Child 21 and over inheriting €200,000 (Gross Amount). Other person inheriting €200,000 (QFM will deduct income tax at marginal rate so the Net Amount should be used). Actual Value of ARF to be keyed = €200,000 + €200,000 + (€200,000 – QFM deduction)
Savings and Investments
Bank/Post Office/Investment Bonds/Shares
Business Assets
Value of Personal Property
Paintings/Jewellery/Antiques/Valuables
Agricultural Assets
Personal Life Insurance
Only give details of personal plans to be paid to the estate on death. (not keyperson / shareholder protection plans). Do not include life cover that is assigned or in trust.
Total Estate Value
This is the total taxable value of the estate
€0

Relationship to Donor(s)
Total Threshold 1 Value - Max: €400,000
Total Threshold 2 Value - Max: €32,500
Total Threshold 3 Value - Max: €16,250
Property
Business
Farm
Family Home/Main Residence
Total Personal Property
Pension Benefits - Pre-Retirement
Pension Benefits - Post-Retirement (AMRF, ARF, Vested PRSA)*
*If the beneficiary of the proceeds of the ARF/AMRF/Vested PRSA is a child of the disponer, enter the Gross amount. Otherwise, enter the amount less any deduction of income tax by the QFM.
Other Properties/Residences
Savings & Investments
Total Personal Life Insurance
Total Value of Business Assets
Total Value of Farm Assets
Is the beneficiary inheriting the family home?
Yes
No
Will the property be the family home of the client(s) at the time of their death?
Yes
No
Does the beneficiary live in this property?
Yes
No
Is this the only property this beneficiary is to inherit?
Yes
No
Does this beneficiary have an interest in any other property?
Yes
No
Does the beneficiary intend to continue to live in this 'family home' for the next 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit 'business' assets?
Yes
No
Will the nature of the business assets qualify for business relief?
Yes
No
Has the disponer owned the business assets for two years?
Yes
No
Will the beneficiary control the business after receiving the gift/inheritance?
Yes
No
Will this beneficiary keep the business as a going concern for 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit agricultural property / farm assets?
Yes
No
Will the nature of the agricultural property / farm assets qualify for agricultual relief?
Yes
No
Will the beneficiary meet the 80% assets rule after this inheritance?
Yes
No
Will this beneficiary qualify as a 'farmer' for the purpose of this relief?
Yes
No
Will this beneficiary continue to qualify as a farmer and will the assets continue to qualify for the relief?
Yes
No
Relationship to Donor(s)
Total Threshold 1 Value - Max: €400,000
Total Threshold 2 Value - Max: €32,500
Total Threshold 3 Value - Max: €16,250
Property
Business
Farm
Family Home/Main Residence
Total Personal Property
Pension Benefits - Pre-Retirement
Pension Benefits - Post-Retirement (AMRF, ARF, Vested PRSA)*
*If the beneficiary of the proceeds of the ARF/AMRF/Vested PRSA is a child of the disponer, enter the Gross amount. Otherwise, enter the amount less any deduction of income tax by the QFM.
Other Properties/Residences
Savings & Investments
Total Personal Life Insurance
Total Value of Business Assets
Total Value of Farm Assets
Is the beneficiary inheriting the family home?
Yes
No
Will the property be the family home of the client(s) at the time of their death?
Yes
No
Does the beneficiary live in this property?
Yes
No
Is this the only property this beneficiary is to inherit?
Yes
No
Does this beneficiary have an interest in any other property?
Yes
No
Does the beneficiary intend to continue to live in this 'family home' for the next 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit 'business' assets?
Yes
No
Will the nature of the business assets qualify for business relief?
Yes
No
Has the disponer owned the business assets for two years?
Yes
No
Will the beneficiary control the business after receiving the gift/inheritance?
Yes
No
Will this beneficiary keep the business as a going concern for 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit agricultural property / farm assets?
Yes
No
Will the nature of the agricultural property / farm assets qualify for agricultual relief?
Yes
No
Will the beneficiary meet the 80% assets rule after this inheritance?
Yes
No
Will this beneficiary qualify as a 'farmer' for the purpose of this relief?
Yes
No
Will this beneficiary continue to qualify as a farmer and will the assets continue to qualify for the relief?
Yes
No
Relationship to Donor(s)
Total Threshold 1 Value - Max: €335,000
Total Threshold 2 Value - Max: €32,500
Total Threshold 3 Value - Max: €16,250
Property
Business
Farm
Family Home/Main Residence
Total Personal Property
Pension Benefits - Pre-Retirement
Pension Benefits - Post-Retirement (AMRF, ARF, Vested PRSA)*
*If the beneficiary of the proceeds of the ARF/AMRF/Vested PRSA is a child of the disponer, enter the Gross amount. Otherwise, enter the amount less any deduction of income tax by the QFM.
Other Properties/Residences
Savings & Investments
Total Personal Life Insurance
Total Value of Business Assets
Total Value of Farm Assets
Is the beneficiary inheriting the family home?
Yes
No
Will the property be the family home of the client(s) at the time of their death?
Yes
No
Does the beneficiary live in this property?
Yes
No
Is this the only property this beneficiary is to inherit?
Yes
No
Does this beneficiary have an interest in any other property?
Yes
No
Does the beneficiary intend to continue to live in this 'family home' for the next 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit 'business' assets?
Yes
No
Will the nature of the business assets qualify for business relief?
Yes
No
Has the disponer owned the business assets for two years?
Yes
No
Will the beneficiary control the business after receiving the gift/inheritance?
Yes
No
Will this beneficiary keep the business as a going concern for 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit agricultural property / farm assets?
Yes
No
Will the nature of the agricultural property / farm assets qualify for agricultual relief?
Yes
No
Will the beneficiary meet the 80% assets rule after this inheritance?
Yes
No
Will this beneficiary qualify as a 'farmer' for the purpose of this relief?
Yes
No
Will this beneficiary continue to qualify as a farmer and will the assets continue to qualify for the relief?
Yes
No
Relationship to Donor(s)
Total Threshold 1 Value - Max: €400,000
Total Threshold 2 Value - Max: €32,500
Total Threshold 3 Value - Max: €16,250
Property
Business
Farm
Family Home/Main Residence
Total Personal Property
Pension Benefits - Pre-Retirement
Pension Benefits - Post-Retirement (AMRF, ARF, Vested PRSA)*
*If the beneficiary of the proceeds of the ARF/AMRF/Vested PRSA is a child of the disponer, enter the Gross amount. Otherwise, enter the amount less any deduction of income tax by the QFM.
Other Properties/Residences
Savings & Investments
Total Personal Life Insurance
Total Value of Business Assets
Total Value of Farm Assets
Is the beneficiary inheriting the family home?
Yes
No
Will the property be the family home of the client(s) at the time of their death?
Yes
No
Does the beneficiary live in this property?
Yes
No
Is this the only property this beneficiary is to inherit?
Yes
No
Does this beneficiary have an interest in any other property?
Yes
No
Does the beneficiary intend to continue to live in this 'family home' for the next 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit 'business' assets?
Yes
No
Will the nature of the business assets qualify for business relief?
Yes
No
Has the disponer owned the business assets for two years?
Yes
No
Will the beneficiary control the business after receiving the gift/inheritance?
Yes
No
Will this beneficiary keep the business as a going concern for 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit agricultural property / farm assets?
Yes
No
Will the nature of the agricultural property / farm assets qualify for agricultual relief?
Yes
No
Will the beneficiary meet the 80% assets rule after this inheritance?
Yes
No
Will this beneficiary qualify as a 'farmer' for the purpose of this relief?
Yes
No
Will this beneficiary continue to qualify as a farmer and will the assets continue to qualify for the relief?
Yes
No
Relationship to Donor(s)
Total Threshold 1 Value - Max: €400,000
Total Threshold 2 Value - Max: €32,500
Total Threshold 3 Value - Max: €16,250
Property
Business
Farm
Family Home/Main Residence
Total Personal Property
Pension Benefits - Pre-Retirement
Pension Benefits - Post-Retirement (AMRF, ARF, Vested PRSA)*
*If the beneficiary of the proceeds of the ARF/AMRF/Vested PRSA is a child of the disponer, enter the Gross amount. Otherwise, enter the amount less any deduction of income tax by the QFM.
Other Properties/Residences
Savings & Investments
Total Personal Life Insurance
Total Value of Business Assets
Total Value of Farm Assets
Is the beneficiary inheriting the family home?
Yes
No
Will the property be the family home of the client(s) at the time of their death?
Yes
No
Does the beneficiary live in this property?
Yes
No
Is this the only property this beneficiary is to inherit?
Yes
No
Does this beneficiary have an interest in any other property?
Yes
No
Does the beneficiary intend to continue to live in this 'family home' for the next 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit 'business' assets?
Yes
No
Will the nature of the business assets qualify for business relief?
Yes
No
Has the disponer owned the business assets for two years?
Yes
No
Will the beneficiary control the business after receiving the gift/inheritance?
Yes
No
Will this beneficiary keep the business as a going concern for 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit agricultural property / farm assets?
Yes
No
Will the nature of the agricultural property / farm assets qualify for agricultual relief?
Yes
No
Will the beneficiary meet the 80% assets rule after this inheritance?
Yes
No
Will this beneficiary qualify as a 'farmer' for the purpose of this relief?
Yes
No
Will this beneficiary continue to qualify as a farmer and will the assets continue to qualify for the relief?
Yes
No
Relationship to Donor(s)
Total Threshold 1 Value - Max: €400,000
Total Threshold 2 Value - Max: €32,500
Total Threshold 3 Value - Max: €16,250
Property
Business
Farm
Family Home/Main Residence
Total Personal Property
Pension Benefits - Pre-Retirement
Pension Benefits - Post-Retirement (AMRF, ARF, Vested PRSA)*
*If the beneficiary of the proceeds of the ARF/AMRF/Vested PRSA is a child of the disponer, enter the Gross amount. Otherwise, enter the amount less any deduction of income tax by the QFM.
Other Properties/Residences
Savings & Investments
Total Personal Life Insurance
Total Value of Business Assets
Total Value of Farm Assets
Is the beneficiary inheriting the family home?
Yes
No
Will the property be the family home of the client(s) at the time of their death?
Yes
No
Does the beneficiary live in this property?
Yes
No
Is this the only property this beneficiary is to inherit?
Yes
No
Does this beneficiary have an interest in any other property?
Yes
No
Does the beneficiary intend to continue to live in this 'family home' for the next 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit 'business' assets?
Yes
No
Will the nature of the business assets qualify for business relief?
Yes
No
Has the disponer owned the business assets for two years?
Yes
No
Will the beneficiary control the business after receiving the gift/inheritance?
Yes
No
Will this beneficiary keep the business as a going concern for 6 years after the inheritance?
Yes
No
Is the beneficiary to inherit agricultural property / farm assets?
Yes
No
Will the nature of the agricultural property / farm assets qualify for agricultual relief?
Yes
No
Will the beneficiary meet the 80% assets rule after this inheritance?
Yes
No
Will this beneficiary qualify as a 'farmer' for the purpose of this relief?
Yes
No
Will this beneficiary continue to qualify as a farmer and will the assets continue to qualify for the relief?
Yes
No

Total Estate:
Unallocated Inheritance:

Detailed Analysis

Please complete the below.