A transfer of property can be made for the benefit of an unborn person, but only if preceded by a life interest in the property given to a person alive at the time of the transfer. The unborn person can only receive an absolute interest in the property, not a life interest, to receive the benefit of the transfer. A transfer of a life interest to an unborn person is not allowed under the law.

1. Transfer for the Benefit of an
Unborn Person
(Sec. 13)

2. Transfer to Unborn Person
Transfer must be
preceded by a life
interest in favour of a
person in existence at
the date of the transfer
Only absolute interest
may be transferred in
favour of the unborn