Inheritance Tax Valuation

[SAH]

Would I be right in assuming that when a person dies, of their assets to be valued, these would NOT include any pensions that they were receiving as these payments would automatically cease and would therefore not be considered an asset?

[dzug]

Assuming that all payments did cease and that there was no residual lump sum to pay out, then yes, you are correct

[SAH]

Thanks dzug!