Accrued dividends paid after death – who do they belong to?

LillythePink

I would say that..

If the dividend was declared before death but paid after then it forms part of the estate as it was cash

If the dividend was declared after death (but before/while the shares were transferred as part of the inheritance) then it goes to the grandchildren

mickandtj

Thank you for your replies. I will proceed on the basis that: 

- Dividends declared pre-death but paid after death are the income of the deceased and go to residue (the daughters). 

- All subsequent dividends paid go to the grandchildren.