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Mr Farquhar had changed his will, naming Field as the main beneficiary and giving him a life interest in his house as well as half share in the property with Mr Farquhar's brother Ian.

Mr Farquhar changed his will, naming Field as the main beneficiary and giving him a life interest in his house.

“It’s a balance between the liberty interest of the mother and the life interest of the unborn child,” he said.

With a wry laugh, Pressman said, “No. He’s moved on very happily with his next life interest.”

Section 2036 of the Internal Revenue Code says that if the mother retained a “life interest” in the property, which includes the right to continue living there, the home would remain in her estate rather than be considered a completed gift.