We need to talk about Section 72
The emotional, practical and financial benefits of Section 72, with a €600,000 example for two non-smokers aged 55 and a clear explanation of planning for an unknown future date.
Section 72 Trust Forms: A Plain-English Guide for Couples and Families
A practical guide to Section 72 trust forms: trustees, appointers and beneficiaries, a couple-with-two-children example, registration, signing and what happens on death.
Why Joint-Life Second-Death Cover Makes Sense for Section 72
Both spouses are covered, with one payout on the second death. See why this matches the inheritance tax bill when assets pass to the children.
Section 72 Premiums: The Inheritance Tax Benefit Explained
See how €600,000 of Section 72 cover for a couple both aged 55 next birthday can have an effective premium cost of €159,799.23 at age 83, with a clear age-100 comparison.
Budget 2027: Inheritance Tax and Section 72 Explained Simply
A plain-English guide to Budget 2027 inheritance tax allowances, a simple worked example and how Section 72 cover can help your family plan ahead.
Budget 2026: No Change to Inheritance Tax or CAT Thresholds.
What Budget 2026 meant for inheritance tax at the time. Read the original October 2025 article and follow the link to the latest Budget 2027 guide.
How to Calculate Inheritance Tax (CAT) in Ireland: A Guide for Estate Planning
Brian Whelan’s original 2025 guide to calculating CAT, with worked examples from that time and a prominent link to current inheritance tax information.
The Non-Financial Benefits of Taking Out a Section 72 Policy in Ireland
Explore the practical and emotional benefits of Section 72 insurance, from helping families keep assets to having funds ready for inheritance tax.
How Setting Up a Section 72 Policy in Trust Can Benefit You
How a suitable trust can help administer Section 72 proceeds, and why ownership, tax rules and legal advice matter. Updated November 2026.
Inheritance Tax Changes in Budget 2025.
Historical Budget 2025 CAT threshold changes, with an update linking to today’s inheritance-tax allowances and Section 72 planning guidance.