Avril 2016
The “Ciot” ministerial response provides concrete answers. However, a grey area remains concerning the identity of the beneficiary of the unsettled contract. Furthemore, a numerical example highlights the fact that the advantage will only be truly consolidated with a division, materializing the rights of the heirs to the deceased’s inheritance. Finally, this answer does not make it unnecessary to adjust the spouses’ matrimonial regime.
Sophie GONSARD and Pascal JULIEN SAINT-AMAND, notaires in Althémis Le Vésinet and Paris, develop these points in the Bulletin du Patrimoine.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Althémis Le Vésinet
Sophie GONSARD is a partner Civil Law notary at Le Vésinet.
She joined the Althémis Group after having spent many years in charge of the engineering division of a wealth management consultancy company. She now oversees the Estate, Family and Estate department.
She co-writes several chapters of the Heritage and Family Law Mementos, as well as the book Assurance-vie by Éditions Francis Lefebvre.
She is a lecturer in the Master in Wealth Management at the University of Paris II Panthéon Assas.
Stéphanie BOHUON
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