Other Professional Services
Central Provident Fund (CPF) Nomination
CPF monies don’t form part of a deceased’s estate and cannot be distributed under a will. This is because monies deposited into CPF accounts are held on trust in favour of the person(s) nominated to receive the funds. If the person you have nominated predeceases you, or if your existing nomination is automatically revoked under the law because you have (re)married, you may change your nomination by making a new nomination online at the CPF Board’s website.
Alternatively, you can complete a CPF Nomination Form in person at one of the CPF Service Centres; this form must be signed in the presence of 2 witnesses who are at least 21 years old. They can also be staff at the service centre.
Manner of Holding of Immovable Property
Immovable property refers to an interest in real estate such as your house. There are two ways of holding an interest in immovable property: tenancies-in-common and joint tenancies.
A tenancy-in-common is where each owner has a “severed” share of the property. For example, A owns 40%, B owns 40%, and C owns 20% of the house. A, B and C can choose to sell or deal with their share in any manner they like. Such shares can be distributed under a will.
Joint tenants own the whole of a property (100%) not just parts or shares of it; this is presumed unless the parties specify otherwise on registration.
When one joint tenant of an immovable property predeceases another, the surviving owner(s) now own the entire property – the right of survivorship. The deceased’s share or interest in the immovable property is then divested from his estate. In other words, interests in immovable properties held in joint tenancies do not form part of a deceased’s estate and cannot be distributed under a will.
Life Insurance Policies
Life insurance policies, or irrevocable trust insurance policies, are offered by companies to individuals who wish to protect their dependents in case of death. Such policies cannot be revoked once the nominee has been named; only the policy-holder and all named nominees can agree to remove a nominee from the policy. As life insurance is a form of trust, beneficiaries do not receive benefits from the deceased’s estate; instead, they receive payments directly from the insurance company.
Some policies also allow subscribers to leave blank spaces in their nominations – in such cases, benefits will be distributed according to instructions stated in a will.
Advance Medical Directives (AMD)
An AMD is a legal document signed in advance to inform your doctor that you do not wish to use any life-sustaining treatment to prolong your life. This is in the event that you are terminally ill and become unconscious or are incapable of exercising rational judgement.
Only individuals who are mentally sound and at least 21 years old can make an AMD. Furthermore, the AMD has to be signed by 2 witnesses who are not vested in the individual’s death. One of which has to be the individual’s doctor.
Inter Vivos Trusts
An inter vivos trust is a legal instrument created by a person in his lifetime (i.e. settlor) for the benefit of another (i.e. beneficiary). The settlor will register his property under the trust and appoint a trustee to manage that property for the beneficiary. The settlor may specify when and how to distribute that property to the beneficiary, or conditions to be met before being eligible to receive it.
A trust ensures that your property is used by beneficiaries according to your instructions (e.g., for educational, medical or religious purposes). It can also be set up so that children younger than 21 will inherit assets in a will until they reach the age of majority and can claim their inheritance themselves.
The trust can take the form of a simple deed which must be signed, sealed, and delivered to the Inland Revenue Authority of Singapore to be stamped for a nominal fee of $10.
Distribution of Estates Owned by Muslims in Singapore
In Singapore, the distribution of estates of Muslims domiciled in Singapore is governed by the Application of Muslim Law Act.
其他专业服务
中央公积金 (CPF) 提名
公积金不构成死者遗产的一部分，不能根据遗嘱进行分配。 这是因为存入 CPF 账户的资金是以信托方式持有的，以指定接收资金的人为受益人。 如果您提名的人先于您去世，或者如果您现有的提名因您已经（再）结婚而根据法律自动撤销，您可以通过在中央公积金局网站上在线进行新的提名来更改您的提名。
或者，您可以亲自到其中一个中央公积金服务中心填写中央公积金提名表； 此表格必须在 2 名至少 21 岁的证人在场的情况下签署。 他们也可以是服务中心的工作人员。
不动产持有方式
不动产是指对不动产的权益，例如您的房屋。 持有不动产权益的方式有两种：共同租赁和联合租赁。
共有租赁是指每个所有者都拥有财产的“分割”份额。 例如，A拥有40%，B拥有40%，C拥有20%的房子。 A、B 和 C 可以选择以他们喜欢的任何方式出售或处理他们的股份。 这些股份可以根据遗嘱分配。
联权共有人拥有整个财产（100%），而不仅仅是财产的一部分或一部分； 这是推定的，除非当事方在登记时另有规定。
当不动产的一个共同承租人先于另一个共同承租人去世时，尚存的所有者现在拥有整个财产 – 幸存权。 然后，死者在不动产中的份额或权益将从他的遗产中剥离。 换言之，联权共有的不动产权益不构成死者遗产的一部分，不能根据遗嘱进行分配。
人寿保险单
人寿保险单或不可撤销的信托保险单由公司提供给希望在其家属死亡时保护其家属的个人。 一旦被提名人被提名，此类政策就不能撤销； 只有保单持有人和所有指定的被提名人才能同意从保单中删除被提名人。 由于人寿保险是一种信托形式，受益人不会从死者的遗产中获得利益； 相反，他们直接从保险公司收到付款。
一些政策还允许订户在他们的提名中留空——在这种情况下，利益将根据遗嘱中的指示分配。
预先医疗指示 (AMD)
AMD 是一份提前签署的法律文件，通知您的医生您不希望使用任何维持生命的治疗来延长您的生命。 这是在您身患绝症并失去知觉或无法进行理性判断的情况下。
只有精神健全且年满 21 岁的人才能制作 AMD。 此外，AMD 必须由 2 名与个人死亡无关的证人签名。 其中之一必须是个人的医生。
Inter Vivos 信托基金
生前信托是一个人（即委托人）在其一生中为另一个人（即受益人）的利益而创建的法律文书。 委托人将在信托下登记其财产，并指定受托人为受益人管理该财产。 委托人可以指定何时以及如何将该财产分配给受益人，或者在有资格接收财产之前需要满足的条件。
信托确保受益人根据您的指示使用您的财产（例如，用于教育、医疗或宗教目的）。 也可以设置为 21 岁以下的孩子将在遗嘱中继承资产，直到他们成年并可以自己要求继承。
信托可以采取简单契约的形式，必须签署、盖章并交付给新加坡税务局盖章，象征性费用为 10 新元。
新加坡穆斯林拥有的产业分布
在新加坡，居住在新加坡的穆斯林的财产分配受《穆斯林法适用法》管辖。