Causa mortis refers to a Latin legal term that translates to “by reason of death.” It is commonly used in the context of gifts made by individuals who anticipate their impending death. A gift causa mortis is a transfer of property made by a donor in anticipation of their imminent death, with the condition that the gift will take effect only if the donor dies as anticipated.
Legal term used to identify a gift of some sort that shortly precedes the giver’s death. The gift can only be legally obtained if the individual that bequeathed the gift actually dies. If the individual doesn’t die, the recipient has no rights to the gift. This type of gift is still subject to taxation by the Internal Revenue Service.
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This glossary post was last updated: 29th March, 2024.
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