James Bannon (Longford-Westmeath, Fine Gael)
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Question 179: To ask the Minister for Justice, Equality and Law Reform the reason a legacy left under the provision of a legally executed will to a person who predeceased the signatory (details supplied) should revert the State, rather than being considered the inheritance of the next of kin of the intended beneficiary. [8389/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 91 of the Succession Act 1963 provides that, unless a contrary intention appears from the will, in cases where a gift under a will fails to take effect for any reason, e.g. because the intended beneficiary did not survive the testator, and the property is not otherwise disposed of, it falls into the residue and passes with any residuary gift contained in the will. Where there is no residuary gift provision in the will, the estate is distributed under the intestacy rules set out in Part VI of the 1965 Act.

Section 73 of the 1965 Act provides that in default of any person taking the estate of an intestate person, under the provisions of Part VI of the Act or otherwise, the State shall take the estate as ultimate intestate successor. However, section 73 also provides that the Minister for Finance may waive the right of the State under this section in favour of such person, and upon such terms, as he thinks proper having regard to all the circumstances of the case. The Deputy will appreciate that I can make no comment in relation to specific cases.