Introduction
It is always difficult to deal with the death of a person close to you. As well as the emotional issues arising, a number of practical matters have to be dealt with - some immediately and some at a later stage. This booklet is designed to help you deal with the practical problems which arise when someone dies. It provides information about the immediate things that must be done, for example, arranging the funeral, getting access to money so that bills can be paid and registering the death. It also gives information on other immediate matters that may sometimes arise, for example, organ donation, post mortems and inquests. There are particular issues which may arise if the deceased died as a result of a crime.
After the funeral, a range of other practical matters arise and the booklet gives you information about these. You may need to deal with the deceased person's property and money. The law in respect of wills succession and inheritance can be complex at times, but we try to explain it here with as little jargon as possible. There are, however, some legal words which you need to know in order to understand what has to be done and these are explained in the booklet.
You may need to find out about the deceased person's pension arrangements and you may need to apply for certain social welfare benefits. The range of benefits available is outlined in the booklet. There are detailed conditions attached to each benefit but here we do not describe all the details. We do tell you where to apply and where to get further information. You may need to sort out the tax affairs of the deceased person and, if you are a spouse, your own tax situation may be changed as a result of the death.
This booklet should help you to deal with the main practical problems which arise and should direct you to more detailed information sources should you need them. You can get help and information from the Citizens Information Services.
Feedback
Your comments and suggestions on the booklet are always very welcome. There is a feedback form at the back of this booklet and you can send feedback and comments to:
Information Publications
Citizens Information Board
7th Floor, Hume House, Ballsbridge, Dublin 4
Email: publicationsfeedback@ciboard.ie
Words and phrases you may need to know
PPS No.: Personal Public Service Number. This is the number used by a number of state agencies, particularly the Department of Social and Family Affairs and the Revenue Commissioners. It is your unique reference number for all dealings with the public service, including social welfare, tax, education and health services eligibility. It is the same number that was previously known as the RSI Number (Revenue and Social Insurance Number).
Pay Related Social Insurance (PRSI) is the payment made by employees and their employers and by self-employed people to the Department of Social and Family Affairs. It gives entitlement to various benefits that are based on your PRSI contributions. These are known as contributory payments.
The estate or the assets are the terms used to describe all the deceased person's belongings. This includes property, money and personal belongings; in fact everything that has to be distributed after the death.
A testator is a person who makes a will.
A person who dies and has made a valid will is said to have died testate. If you die testate then your property and money are distributed in accordance with the terms of your will but there are certain limitations which are set out in legislation. In particular, a spouse may be entitled to a legal right share under the Succession Act 1965.
A person who dies without having made a will is said to have died intestate; this means that that person's property and money is distributed in accordance with the law.
An executor is a person named in a will who has the job of implementing the terms of the will. There may be more than one executor. The executor may be a beneficiary under the will. (A witness may not be a beneficiary).
An administrator is a person who administers the will if no executors have been appointed or who administers the estate if there is no will.
The personal representative of the deceased is either the executor or the administrator.
A legacy (or bequest) is a gift made in a will.
Probate is the process by which a will is put into effect.
Legal right share: If there is a will and the spouse has never renounced his/her rights, e.g. in divorce proceedings, and is not unworthy to succeed, then that spouse has a right to what is called a legal right share of the deceased's estate.
Being unworthy to succeed is relatively rare, but may arise, for example, where a spouse had deserted the deceased for at least two years before the death.
