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F251 Notice of Intention to File an Application for a Vested Form

F251 Notice of Intention to File an Application for a Vested Form

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in this video we will discuss vested remainders. A vested remainder is a type of future interest and the person holding the interest is an identified, known person, and the interest is unconditional. So, let's say a father gives some land to his wife Sally for as long as she lives and then to his son Jimmy. So now Sally has the land and she'll keep it until she passes away. When she does pass on, the land should go to Jimmy. Notice there's no condition on Jimmy getting the land. There's no requirement that Jimmy be 21 years old, be a pianist, or go to college - - no, there's no condition. Jimmy gets the land. Jimmy getting the land is unconditional plus Jimmy is a known ,identified, ascertained person. We know exactly who he is so because Jimmy is an identified, ascertained, person, with an unconditional future interest, we say he has a vested remainder interest. Now, be careful -- this doesn't mean Jimmy is guaranteed to get the land. So

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