Legal Definitions - contemplation of death

The legal term contemplation of death refers to a state of mind where a person's awareness or consideration of their own mortality serves as the primary motivation for them to transfer property to another individual. This concept is crucial for understanding certain types of gifts made during a person's lifetime. It's important to understand that the thought of death does not necessarily have to be about an *imminent* or immediate danger; rather, it is the general idea or anticipation of one's eventual passing that compels the gift. Such a transfer is often referred to as a gift causa mortis, meaning a gift made in anticipation of death. These types of gifts are typically included in the donor's taxable estate.

• Example 1: The Long-Term Illness

  Arthur, who has been living with a chronic, progressive illness for several years, decides to transfer the deed to his cherished lakeside cottage to his daughter, Emily. He tells her, "I'm not getting any younger, and my health isn't improving. I want you to have this place to make memories with your family while I'm still around to see you enjoy it, rather than waiting until I'm gone."

  Explanation: Arthur's gift to Emily is made in contemplation of death because his ongoing illness and the recognition of his limited time, even without an immediate crisis, are the compelling reasons for transferring the property. His awareness of his mortality, rather than a sudden emergency, motivates his action.

• Example 2: Reflecting on Age

  Margaret, an active 92-year-old, decides to give her grandson, David, a substantial sum of money to help him buy his first home. She explains to her family, "I've had a long and wonderful life, and I want to see my loved ones benefit from my good fortune now. I don't need all this money anymore, and who knows how much longer I'll be here?"

  Explanation: In this scenario, Margaret is not facing an immediate health threat, but her advanced age naturally leads her to reflect on her mortality. Her statement clearly indicates that the "idea of death" – her eventual passing – is the underlying reason for making the significant gift to David, rather than a different motivation like a simple birthday present.

• Example 3: Before a High-Risk Journey

  Before embarking on a solo expedition to a remote and dangerous mountain range, Clara gives her rare coin collection to her brother, Ben. She provides him with detailed instructions for its care and says, "If something were to happen to me out there, I want you to have these."

  Explanation: Clara's gift to Ben is made in contemplation of death because the specific, heightened risks associated with her upcoming expedition directly motivate her to transfer the coin collection. The possibility of her death during the journey is the driving force behind her decision to make the gift at that particular time.