Technology of establishing an inheritance fund

Abstract

The article is devoted to the analysis of the amendments to the Civil Code of the Russian Federation concerning the inheritance fund, the procedure for its creation, management, and the rights of the beneficiary that became effective on September 1, 2018. The study revealed that the inheritance fund is one of the tools that expand the possibilities for the protection and management of inheritance. The article focuses on the study of issues of testamentary succession of shares of a joint stock company transferred into the ownership of an inheritance fund. Conclusions are drawn up regarding the peculiarities of the civil legal status of an inheritance fund and its activities as a legal entity, which significantly distinguish it from ordinary funds. As a result, some difficulties have been identified in determining of a fund creation procedure, the procedure for its management bodies forming, further forming of its property base and carrying out activities in the Russian Federation.