The Trust-Will Dilemma: Evaluating The Optimal Estate Planning Vehicle For Wealth Preservation And Succession In Nigeria

1. Introduction

Trusts and Wills are estate planning vehicles in Nigeria that appear arcane to a cross-section of the public. The reason is not far-fetched; Nigerians are traditionally “testamentophobic”² and would rather resort to the use of the extended family structure than rely on Trusts and Wills.³ This reality creates the need to demystify this area of law which wields a great influence directly or indirectly on the lives and finances of a considerable percentage of the Nigerian population. Wealth holders and asset owners, to preserve their wealth and ensure succession, may be curious to know what legal step(s) they should take and what estate planning option(s) they should resort to in the attainment of their intentions and specific objectives.

This paper deconstructs the concept of estate planning in Nigeria as it relates to Trusts and Wills by providing a background and framework for estate planning; objectives of estate planning; legal framework governing estate planning; and emerging trends on wealth preservation in Nigeria. Clarity is also provided on the use of a Will as an estate planning vehicle; advantages and limitations of a Will; deployment of Trusts as an estate planning vehicle; and the advantages of a Trust. In the end, a comparative analysis is made between a Trust and a Will, with recommendations on the optimal estate planning vehicles suitable for specific purposes.

2.              Background and Framework of Estate Planning in Nigeria

2.1 Meaning and Objectives of Estate Planning

Estate Planning is a property law mechanism that involves the organisation, management, and transfer of the assets of an individual to ensure their effective and efficient distribution after the death or incapacitation of the estate owner.⁴ The rationale behind Estate Planning is the protection and preservation of the legacy of a wealth1 Moruf Sowunmi, Associate Partner and Head, Real Estate and Succession Practice, S. P. A. Ajibade & Co., Lagos, Nigeria; and David Andy Essien, Senior Associate, Cross-Departmental, S. holder or an asset owner, and also, the need to address potential legal, financial, and administrative challenges.

The goal of Estate Planning is four-fold. First, it is for the preservation of wealth to ensure the long-term sustainability of assets across successive generations. Second, it is for family protection which entails providing for dependents and beneficiaries and preventing succession feuds. Third, it is for tax considerations, with sights set at reducing or avoiding estate duties, capital gains, and probate expenses. Fourth, it is to ensure business continuity and prevent the insolvency or winding up of a business in the event of the incapacity or death of the owner.

2.2           Legal Framework Governing Estate Planning in Nigeria

Nigeria is a Federation and there is in existence a diverse body of laws applicable to property dealings and estate planning both at the national and sub-national levels.⁵ Consequently, it becomes necessary, and even peremptory, for Estate Planners, Estate Administrators, and even Trustees to have much of these laws at their fingertips and be lynx-eyed as they navigate the bumpy but promising terrain of wealth preservation in Nigeria.

The following laws, though not exhaustive, interplay and apply in Estate Planning in Nigeria:

(i) Wills Law of various States; (ii) Administration of Estates Law of various States; (iii)

Trustee Law of various States; (iv) Property and Conveyancing Law of various States;

(v) Mortgage and Property Law of various States; (vi) Probate (Re-sealing) Act; (vii) Wills Act 1837; (viii) Conveyancing Act 1882; (ix) Nigerian Tax Act 2025; and (x) Relevant customary law⁶ and Islamic succession principles.

2.3           Emerging Trends in Wealth Preservation in Nigeria

There is a silent growth in the adoption of Holding Companies by ultra-high-net-worth families in Nigeria to address the loss of wealth and setbacks faced in probate.⁷ This wind of change has also seen an increase in the use of Private Trusts for probate avoidance, spendthrift protection,⁸ and business continuity; the use of Family Wealth Structures for Family Offices,⁹ investment diversification, and Family Constitutions;¹⁰ and the deployment of Asset Protection Mechanisms like Irrevocable Trusts and cross-border diversification.

These vehicles help preserve legacies by legally separating ownership from beneficiaries, reducing risks from personal liabilities, and enabling intergenerational wealth transfer. This heralds a progressive shift from founder-led wealth accumulation to transgenerational wealth preservation.

3.              Will as an Estate Planning Vehicle

3.1 Meaning and Nature of a Will

A Will is a legal document in which a testator names his properties and location, the beneficiaries and what they take, as well as the executors that will manage, supervise and execute his wishes and expressions.¹¹ In Asika v. Atuanya,¹² the Supreme Court observed that a Will has two distinct meanings. The first and strict meaning is metaphysical and refers to the sum of what the testator wishes, or wills to happen on his death. The second and more common meaning is physical, and it encompasses the document or documents in which that intention is expressed. Put differently, it is the declaration, in a prescribed manner, of the intention of the person making it concerning matters which he wishes to take effect upon or after his death.¹³

A Will is an essential component of estate planning and management in Nigeria, and its suitability is anchored on the three pillars. The first is that it remains effective in giving standing instructions on the management of assets, burial instructions, instructions on provision for children, executor’s instruction, to mention but a few. Secondly, it preserves the residue of an estate and this safety net covers failed gifts, and other assets not mentioned by the testator and/or assets that were acquired after the making of the Will. Thirdly, it protects the estate of a testator from the cold hands of intestacy and its attendant uncertainties.

3.2           Legal Requirements for a Valid Will in Nigeria

In the case of Ize-Iyamu v. Alonge,¹⁴ the Court of Appeal affirmed the requirements of a valid Will against the background of the provisions of section 4(1) Wills Law, Lagos State and resolved that for a Will to be valid, it must meet the following conditions:

1. It must be in writing;
2. It must be signed by the testator or signed in his name by some other person in his presence and made by his direction, in such place on the Will so that it is clear on the face of the Will that the testator intended to give effect by the signature to the writing signed as his Will;
3. The testator must make or acknowledge the signature in the presence of at least two witnesses present at the same time; and
4. The witnesses must attest and subscribe the Will in the presence of the testaor.

Additionally, the testator must be of sound disposing mind and must also be of age, as required by the relevant law. For example, the Wills Act¹⁵ prescribes 21 years as the legal age for the making of a Will, while the Wills Law of various States¹⁶ fixes the legal minimum at 18 years.

3.3           Advantages of Making a Will

In Nigeria, the use of a Will as an Estate Planning device comes with lots of benefits. We set out a few of them below.

1. Organising the Affairs of a Testator: The primary advantage that comes with the making of a Will is that it allows the owner of the property the right to indicate and determine how his/her affairs will be arranged upon death. This provides an answer to the question, “who benefits what?”, and proceeds to dictate how the benefits will be distributed.¹⁷
2. Bypassing the “Letters of Administration” Process: In a situation where a person dies without a Will, it is expected that their family must apply for Letters of Administration. This process can, sometimes, be tedious, time-consuming, and even expensive. A valid Will makes the grant of Probate faster, trouble-free, and cheaper. Thus, arbitrary asset distribution, protracted intestacy battles, and legal uncertainties are, to a great extent, nipped in the bud and effectively contained.
3. Cost-effectiveness: A Will saves the estate of a deceased from expensive and contentious court cases relating to succession in cases of intestacy. Additionally, the making of a Will is cheaper than some Estate Planning alternatives like Corporatization and Trust and remains an attractive option for Estate Planners.
4. Flexibility and Revocability: Since a Will takes effect only upon death of a testator, this creates room for some form of flexibility and revocability. The ambulatory nature of a Will enables a testator, during his lifetime, to easily revoke, rejig, revise, and/or reconstruct his intentions on old and even new assets and liabilities, without permanently losing control. This revocation or remodelling of the intentions of a testator can be done by a subsequent Will or a Codicil.
5. Appointment of Guardians and Executors: A Will provides a ready opportunity for a testator to appoint Guardians over his/her minor children and Executors for the estate. The appointment of Guardians, via a Will, protects a minor child; excludes external intervention by a court or the family; and provides some form of stability and oversight in the child upbringing process. Furthermore, the appointment of Executors, via a Will, helps to avoid lengthy probate delays; prevents family litigation on who controls what and how; and entrusts estate administration in the hands of selected persons with immediate authority to act.

3.4           Limitation of Wills

Notwithstanding the advantages that come with the making of a Will, its attraction as an Estate Planning vehicle suffers from the following challenges:

1. Public Disclosure and Loss of Privacy: The admission of a Will to probate at the Probate Registry of a High Court in Nigeria takes away basic privacy because the document becomes a permanent public record¹⁸ which grants access to the assets, identity of the beneficiaries, and the exact distributions of a testator.¹⁹ Secondly, the public reading of a Will to interested parties and family members at the Probate Registry exposes the quantum of wealth distribution and this can lead to unwanted family friction, community pressure, or resentment among extended relatives who feel entitled to a portion or larger portions of the estate. Thirdly, opportunistic individuals, disgruntled relatives, or impostors can access the documents in the public record to study the handwriting, signatures, and specific asset This can ignite malicious family disputes, litigation, or attempts to forge subsequent codicils to undermine the true wishes of the testator.
2. Limited Asset Protection: Since a Will is testamentary, its asset protection capabilities remain premature, dormant, and in abeyance during the lifetime of a testator. This implies that the assets of a testator remain fully exposed to creditors, lawsuits, and business liabilities during his lifetime.
3. Vulnerability to Challenges and Litigation: Any member of the family that is aggrieved can take advantage of any of the numerous grounds in law to challenge a Will.²⁰ This invariably leads the estate into protracted litigation; fritters away the resources of the estate; and throws the estate open to court-appointed management.
4. Probate Delays: From practical experience, the processing timeline for a grant of Probate in Nigeria averages between 6 to 12 months, and sometimes There are times the process may drag on for years. Where this happens, the nominated executors cannot legally act and this places the management of the estate of a deceased person at risk. The rippling effect of this delay will lead to inability to access funds²¹ and will also render futile any hope of a sale or transfer of land to beneficiaries.

4.              Trust as an Estate Planning Vehicle

4.1 Meaning and Nature of a Trust

When the word, “Trust”, is used in Estate Planning, it refers to a relationship which arises whenever a person called the “Trustee” is compelled in equity to hold property, whether real or personal, and whether by legal or equitable title, for the benefit of some persons or for some objects permitted by law, in such a way that the real benefit of the property accrues, not to the trustee, but to the beneficiaries or other objects of the Trust.²²

Generally, Trust requires three parties to function effectively. The first party is the “Settlor”, who may be an individual or entity that owns the assets and establishes the Trust. The second party is the “Trustee”, who may be an individual or corporate entity that holds the legal title to the assets and manages them on behalf of the beneficiaries. The third party is the “Beneficiary”, who may be an individual or entity entitled to receive benefits or income from the assets of the Trust. For a Trust to be valid, it must be created for a lawful purpose; there must be the Three Certainties (Intention, ²³ Subject atter ,²⁴ and Objects) ²⁵; legal capacity to create the trust; and proper constitution or transfer of assets. ²⁶ Without these, the Trust is uncertain and will fail.²⁷

4.2           Types of Trusts Relevant to Estate Planning

There are various types of Trusts.²⁸ For the purpose of this paper, we will beam our searchlight on Living or Inter Vivos Trusts and Testamentary Trusts. A “Living Trust” is

always created during the settlor’s lifetime while a “Testamentary Trust” is created by Will and only becomes active upon the death of the testator. Importantly, a Testamentary Trust makes the subject of the Trust part of the estate, and thus, subject to Probate Duty/Estate Fee. Living Trust is more suited for landed properties and shares, and it can even be made revocable, giving the settlor control over the assets in his lifetime.

4.3           Advantages of Trusts

As an Estate Planning device, Trust carries the following advantages:

1. Continuity of Asset Management: Trust ensures that no lacuna or gap is left in asset management and If the original trustee (often the settlor), particularly in a Revocable Living Trust, becomes incapacitated, his successor-trustee can take over management of the properties and shares without the need for a court-appointed guardian.
2. Confidentiality and Privacy: The ownership and distribution of the assets of a settlor remains confidential since Trust details are not filed in public Thus, Trust can be used to achieve privacy in dealings with property by burying true beneficial ownership behind legal ownership, e.g., Secret Trusts.²⁹
3. Property Management: Where a settlor owns properties in different States in Nigeria, placing them in a Living Trust avoids probate and resealing of probate which is required for each State where the settlor owns However, this only applies if, during the lifetime of the settlor, the title in the property was validly transferred to the trustee and registered at the relevant land registry.
4. Tax Exemptions: Section 55 of the Nigerian Tax Act 2025 provides tax-exempt status for eligible charitable trusts. It shields qualifying religious, educational, and charitable trusts from Capital Gains Tax, provided that the asset being sold must not have been acquired in connection with any commercial trade or business carried on by the organisation and the gains from the asset’s disposal must be applied strictly for the institution’s public-benefit or charitable
5. Protective Cover: Trust (i.e., Protective or ‘Spendthrift’ Trusts), where properly deployed, can protect family property from the bankruptcy or extravagance of some particular beneficiaries.
6. Avoidance or Minimization of Probate Complications: Unlike a Will, assets held in a Living Trust can bypass the delays, costs, and the publicity that comes with a court-supervised probate process.

5.              Comparative Analysis: Trust Versus Will

5.1 Asset Protection from Creditors and Court Actions

Trusts provide a higher degree of protection from creditors and court actions. When structured as an Irrevocable Trust, the settlor surrenders control over the assets, making them legally separate from his/her personal estate. Consequently, personal creditors in Nigeria cannot seize trust assets. On the other hand, Wills offer negligible asset protection. Assets distributed via a Will are legally considered part of the estate of a deceased. These assets remain susceptible to attachment by the testator’s creditors even after probate is granted and can be contested by dissatisfied family members during the probate process.

5.2           Family Succession and Control Over Distribution

Trusts allow the settlor to establish a protective structure during his/her lifetime. The settlor can set out detailed conditions and procedures for how beneficiaries receive assets. Conversely, Wills lack the legal framework to enforce long-term conditions and may not protect assets from a beneficiary’s own financial mismanagement or marital disputes.

5.3           Incapacity Planning

Trusts offer structured incapacity planning. If the settlor becomes ill or incapacitated, the named successor-trustee seamlessly takes over management of the Trust assets without the need for court intervention or family battles over guardianship. This is because in a standard living Trust, the Settlor often names himself/herself as the initial Trustee for the sake of having total control over the monies and other assets, while he/she is healthy. Where the Settlor appoints a separate individual or legal entity (like a bank or trust company) as the Trustee from the very beginning without making himself/herself a co-trustee, the Settlor’s illness or incapacity does not disrupt the administration or require a handoff, because the independent trustee already holds legal title and responsibility. This prevents the creation of a vacuum and ensures continuity. On the other hand, Wills do not take effect until after the death of a testator.

This reality exposes a gap because Wills cannot be used to provide directives for the estate of a testator when he/she is alive but incapacitated.

5.4           Confidentiality and Probate

Trusts operate privately. The transfer, management, and distribution of assets remain confidential and sidesteps the public probate process. Conversely, Wills become public records once they are deposited for safe custody with the Probate Registry. This lack of confidentiality often exposes the extent of a family’s wealth and the beneficiaries’ identities to the public.

5.5           Cost and Setup Complexity

Trusts require complex legal drafting, such as a Trust Deed, and usually involves ongoing Management Fees charged by corporate or professional trustees. On the other hand, Wills are generally much simpler and significantly cheaper to set up initially, though probate fees and taxes may apply to the estate subsequently.

5.6           Speed of Transfer

Trusts are, to a large extent, more efficient than Wills in terms of speed of transfer. A Trust bypasses the notoriously slow, bureaucratic, and public probate process, allowing trustees to instantly distribute or manage assets. Conversely, a Will puts asset distribution on hold pending the grant of probate.

5.7           Administrative Convenience

Trusts enable seamless, private asset distribution outside of the control and involvement of a court, making it highly efficient. On the other hand, Wills must pass through the court-supervised probate process, often exposing the estate to administrative delays and family disputes.

5.8           Probate Administration

Trusts avoid probate because assets are transferred directly to the named beneficiaries by the Trustees according to the dictates of the Trust Deed, eliminating delays. Conversely, Wills are subject to probate which requires court appearances, Executor appointments, and estate valuations, that can stretch for several months or even years.

Table of Comparative Assessment of Wills and Trusts in Nigeria:

6.              Determining The Optimal Estate Planning Vehicle

6.1 Circumstances Favouring a Will

There are certain circumstances that make a Will the preferred or optimal Estate Planning vehicle in Nigeria. These circumstances are discussed below.

1. Modest Estates: The term, “Modest Estates”, refers to lower-value assets that fall below the threshold of heavy wealth taxation, and as such, renders the use of Trust unnecessary. Using a Will for Modest Estates circumvents the high setup costs and high Management Fees required for setting up a Living Trust and provides a direct, cost-effective way to achieve asset distribution without complex structures.
2. Straightforward Family Structures: An example of a straightforward family structure is a legally married couple with minor or adult children and no complex dynamics like polygamy or out-of-wedlock The use of a Will as an Estate Planning vehicle becomes an optimal tool in this circumstance because straightforward families usually have fewer conflicting interest among beneficiaries as there may be no competing beneficiaries or extraneous dependents. The known dependents would largely be the default beneficiaries, and this positively leads to a streamlined probate process. It also becomes attractive because it will enable a testator to pass properties to a spouse and children without the need for complex lifetime management structures. However, this position is rarely definitive. Experience shows that children born to other women can emerge after a husband’s passing to challenge the division of an estate, regardless of a monogamous marriage structure.
3. Cost-sensitive Individuals: A Will becomes a cost-effective tool for individuals with limited budgets and “light pockets” because it avoids the high upfront costs and continuous management fees associated with setting up a Trust. This option allows testators to distribute their asset without the financial burden of third-party management during their lifetime.

6.2           Circumstances Favouring a Trust

There are certain circumstances that make a Trust the preferred or optimal Estate Planning vehicle in Nigeria. These circumstances are discussed below.

1. High-net-worth Individuals (HNWIs): In Nigeria, HNWIs are better placed to use Trusts because their complex and high-value wealth require structures that transcend standard inheritance and succession laws. A Trust separates legal ownership from beneficial enjoyment, allowing HNWIs to retain control, reduce tax liabilities, and protect assets from business liabilities and probate delays.
2. Spendthrift & Philanthropic Controls: Where a person has assets to distribute but has concerns about the beneficiaries dissipating it, the Trust vehicle enables the settlor to fix specific distribution rules, such as releasing funds incrementally based on defined milestones or designating funds for specific causes.
3. Business Owners: Business owners in Nigeria stand a better chance with the Trust vehicle because it allows a successor-trustee to seamlessly take control and manage business operations the moment the owner passes on or becomes incapacitated. It protects the business from personal creditors, bankruptcy, or legal claims; maintains confidentiality; and permits shares to be consolidated under a professional trustee, thus preventing ownership
4. Complex Family Arrangements: In complex family arrangements involving polygamous families and children born out-of-wedlock, Trust streamlines estate challenges by setting out which assets are distributed to a particular spouse or children and ensures that it takes effect during the settlor’s lifetime. This prevents probate delays and facilitates seamless transfer of property.
5. Protecting Minors and Special Needs Care: Trusts allow a settlor to appoint professional corporate trustees to manage assets until underage children reach a specified maturity age, ensuring their inheritance is not mismanaged. Also, family members with disabilities who require lifelong financial support can be catered for under a Special Needs Trust, and this takes away uncertainties and ensures stable provision.
6. Long-term Wealth Preservation Goals: The Trust vehicle is better suited for long-term wealth preservation because assets are legally separated from the settlor’s personal estate, exempting the estate from probate delays, public scrutiny, creditor claims, and family disputes. It also provides the control needed to protect assets across many generations and different jurisdictions by ensuring structured business succession and management continuity.

6.3           The Hybrid Approach (Combining Trusts and Wills)

A hybrid estate planning approach uses both a Will and a Trust together to manage and transfer wealth. It is hybrid because separate legal documents are maintained: a Will for certain assets, alongside a living Trust to hold and manage other assets. The Trust operates during and after the settlor’s lifetime to manage assets, while the Will serves to dispose of assets the testator specifically left out of the Trust and/or acquired after making the Trust, upon the death of the testator. Combining a Trust and a Will creates a powerful estate plan, allowing a planner to harness the benefits of both tools simultaneously. The potential benefits of this hybrid approach include:

1. Transgenerational Wealth Management: A Will only dictates “who” gets “what”, and the distribution is typically a one-time event. Trust takes a step further by allowing a person to set conditions, such as disbursing funds only when a child reaches a certain age or achieves specific milestones. This prevents irresponsible spending and preserves family wealth for future
2. Continuity in Capacity and Succession: Wills are testamentary, but Trusts allow a successor-trustee to smoothly take over the management of a settlor’s assets in the event of incapacitation, without the need for a court order. By combining the two, Trust manages things during a person’s lifetime, while a Pour-over Will³⁰ takes effect as a backup plan at death.
3. Protection From Intestacy via the Use of a Pour-over Will: A cardinal shortcoming of using Trusts as the only device is that any asset a settlor forgets or omits to transfer into the Trusts during his lifetime would be distributed according to the relevant intestacy laws. However, creating a Pour-over Will alongside a Trust serves as a “safety net” that co-ordinates omitted and/or newly acquired assets and ensures that they are automatically “poured over” or emptied into the Trust upon the death of a testator. This ensures that the entire estate is ultimately managed according to the rules of the Trust and no gaps are left to intestacy.
4. Faster Access to Wealth for Beneficiaries: A harmonious combination of Trusts and Wills can ensure that the probate process is bypassed to allow trustees to promptly provide for the welfare of the dependents of a deceased and also cover immediate expenses.

7.              Conclusion

Without doubt, estate planning in Nigeria requires careful consideration as neither a Will nor a Trust is outrightly superior. There is ‘no victor and no vanquished’. Suitability depends entirely on the specific objectives, family dynamics, legal framework, and the nature of a person’s assets. A Will is ideal for appointing guardians for minor children after the death of a testator. However, it suffers a number of shortcomings as it is publicly scrutinised, undergoes a lengthy probate process, and leaves assets temporarily inaccessible to beneficiaries during the probate process or litigation.

Trust, on the other hand, operates during and after the lifetime of a settlor, circumventing probate and providing superior privacy over the estate. It also controls how beneficiaries use funds in the long term, making it excellent for protecting vulnerable dependents and/or real estate. In this wise, combining both devices offers boundless protection to an estate. To determine the most effective strategy, we recommend that estate owners, planners, managers, administrators, and trustees should consult legal professionals to balance the public, testamentary nature of a Will with the private, flexible administration of a Trust.

Footnotes

^{1 A. Ajibade & Co., Abuja, Nigeria.}

^{2  This word was coined and used by a learned author, Professor L. O. C. Chukwu, to address the situation where a person is averse to making Wills. See, L. O. C. Chukwu, Trust Investment Law and Practice in Nigeria (University of Lagos Press and Bookshop Limited 2017) 5.}

^{3        Ibid.}

^{4 Julia Kagan, ‘Estate Planning: Definition, Meaning, and Key Components’ (Investopedia 26 April 2026) (https://www.investopedia.com/terms/e/estateplanning.asp) accessed 15 June 2026.}

^{5        See, Y. Y. Dadem, Property Law Practice in Nigeria (4th edn, Jos University Press Limited 2018) iii.}

^{6  Honourable Justice Ademola, CJF, in the case of Ayinke v. Ibidunni (1959) 4 FSC 280 (SC) 282, recognised this point in the following words: “It is my view that disposition of properties could be made under native law and custom by a gift followed by a transfer of the property or a declaration by a man on his death-bed in the presence of witnesses.”}

^{7        First Fiduciary, ‘The Family Office Advantage: Tax Planning Considerations for Wealthy Families Under Nigeria’s New Tax Regime’ (First Fiduciary 11 June 2026) (https://firstfiduciary.ng/the-family-office-advantage-tax-planning-considerations-for-wealthy-families-under-nigerias-new-tax-regime/) accessed 16 June 2026.}

^{8  This involves setting out exactly “when” and “how” beneficiaries access funds and the essence is to protect minor children or dependents from financial mismanagement.}

^{9  Emerging in Nigeria, these private entities manage investment portfolios, tax planning, philanthropy, and family governance to ensure wealth sustainability. See, First Fiduciary (n 7).}

^{10  This is a negotiated, written “rule book” or charter that outlines a family’s shared values, vision, and rules of engagement. It acts as a governance framework to manage family assets and prevent internal disputes across generations. See, The Family Constitution Company, ‘What is a Family Constitution?’ (Famconco) (https://famconco.com/what-is-a-family-constitution/) accessed 16 June 2026; and Oluwadurotimi Agboola, ‘How to Preserve Generational Wealth: Entrepreneur Guide’ (Lukefield 27 January 2026) (https://lukefield.com.ng/how-to-preserve-generational-wealth/) accessed 16 June 2026.}

^{11  Koriat Law, ‘Key Questions on Making a Will in Nigeria’ (Koriat Law 12 November 2023) (https://koriatlaw.com/key-questions-on-making-a-will-in-nigeria/) accessed 18 June 2026.}

^{12  (2013) 14 NWLR (Pt. 1375) 510 (SC) 528 [E] – [G] (Ariwoola, JSC).}

^{13  Ibid. See also, Titilola Akinlawon, ‘Speaking from the Grave’ (Akinlawonajomo 9 May 2010) (https://akinlawonajomo.org/writing-a-will-v-intestacy-in-nigeria-mrs-akinlawon-san-shares-on-why-it-is-necessary-to-speak-from-the-grave/) accessed 18 June 2026; and Okwudili Kwentoh v. Clara Oghenyeanu Kwentoh & 2 Ors. (2010) 5 NWLR (Pt. 1188) 543 (CA) 562 – 563 [H] – [C] (Ariwoola, JCA).}

^{14      (2007) 6 NWLR (Pt. 1029) 84 (CA) 106 – 107 [G] – [B] (Mshelia, JCA).}

^{15      See, s. 7 of the Wills Act. See also, Joseph Osemwegie Idehen & 2 Ors. v. George Otutu Idehen & 2 Ors. (1991) 6 NWLR (Pt. 198) 382 (SC) 418 [D] (Karibi-Whyte, JSC).}

^{16      For example, see s. 3 of the Wills Law, Lagos State.}

^{17      The Supreme Court recognised this salient point in the case of Joseph Osemwegie Idehen & 2 Ors. George Otutu Idehen & 2 Ors. (1991) 6 NWLR (Pt. 198) 382 (SC) 416 [H] (Karibi-Whyte, JSC).}

^{18 See, s. 102(b) of the Evidence Act 2011 (as amended) which provides that a document will be termed a “public document” when it is a “public record kept in Nigeria of private documents”.}

^{19  See, s. 104(1) of the Evidence Act 2011 (as amended) which permits a public officer having custody of such a public document to issue a Certified True Copy of such a document to an applicant upon payment of the prescribed legal fees.}

^{20  This challenge can be based on any of the following grounds: lack of testamentary capacity; undue influence; completely disinheriting dependants; fraud and forgery relating to the signature and handwriting of the testator; improper execution of the Will by the testator and/or the witnesses; and where it offends statutory restrictions on religious and customary grounds.}

^{21      This is because upon the death of a person, banks freeze his account upon notification.}

^{22      See, G. W. Keeton, The Law of Trusts (9th edn, Pitman Press 1968) 5. See also, Anthony Ibekwe Oliver Nwosu (2011) 9 NWLR (Pt. 1251) 1 (SC) 14 [F] (Fabiyi, JSC).}

^{23      The person creating the Trust (the Settlor) must clearly manifest an intent to create a trust. The words used must be imperative, imposing a strict obligation, rather than merely expressing a desire.}

^{24      The property being placed in the Trust must be in existence and clearly identifiable. Vague descriptions will cause the Trust to fail.}

^{25      The beneficiaries who will benefit from the Trust must be clearly known or easily ascertainable.}

^{26      A Trust cannot take effect unless ownership of the assets is legally transferred from the Settlor to the Trustee. A common example is a Trust Deed.}

^{27      See,  Opeoluwa  Sanni,  ‘Requirements  for  the  Creation  of  a  Valid  Trust’  (Djetlawyer)}

^{(https://djetlawyer.com/requirements-for-the-creation-of-a-valid-trust/) accessed 19 June 2026; and Anthony Ibekwe v. Oliver Nwosu (2011) 9 NWLR (Pt. 1251) 1 (SC) 14 [G] (Fabiyi, JSC).}

^{28      For instance, Revocable Living Trust, Irrevocable Trust, Spendthrift Trust, Special Needs Trust, Charitable Trust, and Secret Trust, to mention but a few. See, Tolulope Adeyemi, ‘The Unspoken} 

^{Gift:  Understanding  Secret  Trusts  in  a  Nigerian  Context’  (Mondaq  16  January  2026) (https://www.mondaq.com/nigeria/trusts/1731078/the-unspoken-gift-understanding-secret-trusts-in-a-nigerian-context#authors) accessed on 17 August 2026.}

^{29      Chukwu (n2) at p. 34.}

^{30  A pour-over will is a special type of last will and testament that acts as a safety net for wealth holders and asset owners. It works alongside a living trust, ensuring that any assets not placed in the trust before a settlor’s death are automatically transferred or “poured over” into the trust. See, Julia  Kagn, ‘Understanding Pour Over-Wills: How They Integrate with Trusts’ (Investopedia 30 August 2025) https://www.investopedia.com/terms/p/pour-overwill.asp  accessed 20 June 2026.} 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.