Contemplation of Death

The apprehension of an individual that his or her life will be ended in the immediate future by a particular illness the person is suffering from or by an imminent known danger which the person faces.

The phrase in contemplation of death applies to a gift of property made by its owner who expects to die shortly, the gift being motivated solely by the thought of his or her demise. Such transfers are considered akin to testamentary dispositions since they are ineffective unless the owner dies but differ in that the owner must die within a reasonable time from the making of the gift.

The words contemplation of death are synonymous with the Latin phrase causa mortis.

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contemplation of death n. the anticipation of death in a relatively short time due to age, illness, injury or great danger, which causes a person to make a gift, transfer property or take some other dramatic action. (Lawyers who like Latin call this "causa mortis.") It can be important since such a gift or transfer can be subject to federal estate taxes. (See: Unified Estate and Gift Tax)