Consultancy Services We Offer

- diagnose business, accounting and management problems
- draft blueprint to ensure family wealth survives founder's mortality
- handle property transfers and suggest the most tax-efficient ways
- set up corporations, foundations, and trusts to take care of properties
- assist in structuring scholarship and endowment
- come up with marital property settlement agreement
- plan estate and draft will
- settle inheritance partition


Donation to a Baby Who Died

Someone asked me, "I have a friend who... 

gave birth last month. Her brother-in-law donated P2,000,000 in the baby's name before he was born and the parents accepted it. Unfortunately, although she was full term and normal delivery, the baby died a few hours after delivery. Can the brother recover the donation considering it was given before the baby died?   

My answer is the donation can no longer be recovered.

The law provides that legal capacity starts from the time of a person is born alive and retroacts to the time of conception whatever is favorable.

Since the child was born alive, therefore he has legal capacity to receive inheritance. And it was received by the parents on his behalf after he was conceived. Therefore donation was already consummated. Any revocation should follow the rules on donation. In this case, no ground was given.

/MQ

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