Collation

This topic has no further subtopics. Explore its practice questions below.

1. Under 1072, where is a donation made by one parent alone brought to collation?
2. Both parents make a qualifying PHP400,000 donation. Under 1072, what amount is attributed to each parent’s inheritance?
3. A grandparent donates solely to a grandchild. The grandchild’s parent later inherits from that grandparent in the paren…
4. Grandchildren represent their deceased parent in a grandparent’s succession. The parent would have had to collate a PHP…
5. The representing grandchildren also received a separate qualifying PHP100,000 lifetime gift directly from the grandpare…
6. Explain 1063’s rule for testamentary property and its legitime qualification.
7. Compare 1064 representation and 1065 gifts to a child of an heir taking in the heir’s own right.
8. Apply 1072 to both-parent and one-parent donations.