A valid Will is your family’s legal shield: Why Nigerian workers should act now

By Ivo Takor, mni Vice Chairman/Chairman, Human Rights Committee, Nigerian Bar Association (NBA) Epe Branch.

Every Nigerian worker expects that the pension contributions, wages, savings, property and employment benefits accumulated over years of labour will provide security for loved ones. However, when a worker dies without an effective estate plan, that is intestate, those assets may become inaccessible, disputed or delayed by lengthy legal and administrative procedures.

Estate planning is particularly important for employees covered by Nigeria’s Contributory Pension Scheme. Under Section 8(2) of the Pension Reform Act 2014, the balance in a deceased employee’s Retirement Savings Account may be released only after legally recognised authority has been established through a valid Will admitted to Probate, Letters of Administration or an appropriate court order.

A Will is therefore not relevant only to wealthy people. Any worker with pension savings, unpaid salary, cooperative contributions, insurance benefits, bank deposits, shares, land, a vehicle, business interests, or personal possessions has an estate that should be protected.

Section 8(2) of the Pension Reform Act 2014 provides that, upon receiving a valid Will admitted to Probate or Letters of Administration confirming the beneficiaries of a deceased employee’s estate, the Pension Fund Administrator may, with the approval of the National Pension Commission, release the balance in the employee’s Retirement Savings Account to the deceased’s personal representative or another person directed by a competent court.

The funds must then be administered in accordance with the Will or the personal law applicable to the deceased.

The practical implication is that the death of an employee does not automatically entitle a spouse, child, relative or nominated next of kin to withdraw the pension savings. The person seeking to recover the funds must possess lawful authority to represent the estate.

Where the worker left a valid Will, the executors named in it ordinarily apply to the Probate Registry for a Grant of Probate. Where there is no valid Will, qualified relatives or interested persons must apply for Letters of Administration from the Probate Registry of the High Court of the State.

A Will alone is not the final document required for the release of pension benefits; it must first be admitted to Probate. Nevertheless, a properly prepared Will identifies the beneficiaries, appoints the intended estate representatives, and provides unmistakable evidence of the worker’s wishes.

Many Nigerian workers mistakenly believe that naming someone as next of kin on an employment, pension, insurance, or bank form gives that person ownership of their assets after death.

A next of kin is primarily a contact person whom an employer, bank, Pension Fund Administrator or other institution may notify in an emergency or after the worker’s death. The nomination does not, by itself, make the person a beneficiary or authorise the person to collect and distribute the estate.

Beneficiaries are determined by a valid Will or, in the absence of one, by the relevant statutory, customary or Islamic rules of succession. Similarly, estate assets must ordinarily be administered by an executor acting under a Grant of Probate or an administrator appointed through Letters of Administration.

Completing a next-of-kin form is therefore not a substitute for proper estate planning.

A Will enables a worker to determine who should receive particular assets after death. Provision may be made for a spouse, children, parents, dependants, relatives, friends, charitable organisations or other persons and causes.

Without a Will, the estate is distributed according to the succession law applicable to the deceased. The result may differ significantly from the worker’s personal intentions.

Executors apply for Probate, identify and collect estate assets, settle legitimate debts, and distribute the remaining property in accordance with the Will.

By making a Will, a worker can select trustworthy and competent people to perform these responsibilities. Without one, family members may disagree over who should apply for Letters of Administration and control the estate.

Executors named in a valid Will can apply for Probate and subsequently pursue the release of the deceased worker’s pension fund in the Retirement Savings Account (RSA) under Section 8(2) of the Pension Reform Act.

Although a Will does not remove Probate requirements, it identifies the persons responsible for administering the estate and provides written directions for distribution. In an intestate estate, the family must first determine who is qualified and willing to apply for Letters of Administration, which can create conflict and delay.

The death of a breadwinner may immediately place a family under financial pressure. Rent, school fees, medical expenses, food costs, and other obligations continue even after the worker’s income stops.

A properly drafted Will can make specific provision for dependants and create trusts or other arrangements for minor children, persons with disabilities and beneficiaries who cannot manage property independently.

Succession conflicts frequently arise because the deceased left no clear instructions. Relatives may make competing claims over houses, land, bank accounts, pension benefits, businesses, and personal belongings.

Although no Will can prevent every dispute, a clear and legally valid document provides convincing evidence of the deceased’s intentions and reduces uncertainty.
Workers who own businesses, farms, professional practices, or investments should plan for what will happen to those interests after death. A Will can name beneficiaries and provide guidance for continued ownership or management.

Without a succession plan, a viable enterprise may collapse because no one has the authority to operate its accounts, complete transactions or resolve disagreements among potential beneficiaries.

Letters of Administration are the formal authority issued by the Probate Registry of a High Court to persons appointed to collect, manage and distribute the estate of someone who died without a valid Will.

A spouse, eldest child, sibling, next of kin or other close relative does not automatically acquire authority to administer the estate. Until a grant is issued, relatives may be unable to access bank accounts, transfer property, recover debts, manage investments, or obtain the deceased worker’s pension benefits.

Obtaining Letters of Administration may be demanding for a bereaved family.
The application may involve preliminary inquiries, Probate Registry forms, disclosure and valuation of assets, payment of prescribed fees, sureties, public notices, and waiting periods for objections.

Applicants may have to produce a death certificate, identity documents, photographs, evidence of their relationship to the deceased, details of beneficiaries and administrators, and an inventory of assets and liabilities. They may also be required to complete affidavits, bonds, declarations, and statutory forms.

Incomplete records or inconsistent names and dates across pension, employment, banking, land, and identification documents may lead to queries, corrections and further delay.

Family members may not know about all the deceased’s bank accounts, shares, insurance policies, cooperative savings, pension records, land interests, investments, or business assets.

They may also lack basic details such as the identity of the worker’s Pension Fund Administrator or Retirement Savings Account number. Locating this information may require repeated contact with employers, banks, registries, and financial institutions.

The family may incur application fees, publication charges, valuation expenses, estate-related charges, administrative costs, and professional fees. These expenses arise at a time when the household may already be burdened by funeral costs and the loss of the deceased’s income.

The family may therefore have to spend significant sums before gaining access to the assets needed for immediate survival.

Proposed administrators may be required to provide suitable sureties who guarantee the proper administration of the estate. Such persons may need to demonstrate financial means or property ownership.

Finding qualified individuals willing to assume this responsibility can be difficult, particularly where potential sureties fear personal liability if the estate is mismanaged.

In the absence of executors appointed by a Will, relatives may disagree over who should administer the estate. Conflict may arise between a surviving spouse, children, parents, siblings, or members of the extended family.

Disputes may also concern the validity of a marriage, the identity and status of children, adopted children, children born outside marriage, dependants or persons claiming rights under customary or Islamic law.

Resolving these questions may require affidavits, certificates, court proceedings and other evidence, further delaying the grant.

An interested person may lodge a caveat or formal objection, claiming that another Will exists, challenging the applicants’ relationship to the deceased or alleging that the proposed administrators may mismanage the estate.

Probate procedures also differ among Nigerian states. Forms, fees, publication requirements, and surety arrangements are not uniform. Where the deceased lived in one state but owned property elsewhere, additional procedures may be required before all the assets can be administered.

Nigeria’s plural legal system may create further complexity where statutory, customary and Islamic succession rules appear to compete.

While the family waits for Letters of Administration, estate property may be exposed to unlawful occupation, removal, sale, or interference. Unauthorised persons may collect rent, take household property, or disrupt the deceased’s business.

The most serious consequence is the hardship suffered by dependants. A surviving spouse may be unable to pay rent, children may leave school, medical expenses may remain unpaid, and the family may be forced to borrow or depend on relatives who later seek control of the estate.

Estate planning is therefore not merely an administrative matter; it concerns the dignity, welfare, and economic security of the family.

Making a Will does not remove every legal procedure, cost, or possible dispute. Executors must still apply for Probate, submit the required documents, respond to any challenges, and administer the estate lawfully.

Its principal advantage is that it answers important questions in advance. It states who should administer the estate, who should inherit, how particular assets should be distributed and how minor children or vulnerable dependants should be protected.

Without a Will, the family must resolve these issues after the worker’s death, often while grieving and under severe financial pressure. A Will may not eliminate the legal process, but it can remove much of the uncertainty surrounding it.

Writing a Will should not be regarded as morbid or as an invitation to death. It is an act of responsibility, love, and foresight.

Health insurance does not mean a person intends to become ill, and wearing a seat belt does not mean a driver expects an accident. In the same way, writing a Will neither causes death nor indicates that death is expected soon.

Avoiding the subject does not protect a family. Planning while one has the legal capacity and opportunity to do so is the more responsible course.

A Will is also not reserved for the wealthy. Pension savings may be among an ordinary worker’s most valuable assets. Unpaid wages, gratuities, cooperative contributions, group life insurance, bank savings, vehicles, land, shares, household property, and digital assets may collectively have substantial value. Even modest assets can make a critical difference to a surviving family.

A statement of wishes written informally may not be legally enforceable. A Will must comply with the law applicable in the relevant jurisdiction.

Generally, a statutory Will should be in writing, signed by a testator who possesses the necessary mental capacity and properly witnessed by the required number of competent witnesses. It must be made voluntarily and without fraud, coercion or undue influence.

Beneficiaries and their spouses should generally not act as attesting witnesses because doing so may affect gifts made to them under applicable legislation.

The Will should identify the executors, beneficiaries, and assets clearly. It should also include a residuary clause covering property that was not specifically listed or that may be acquired after the Will was executed.

Special statutory, customary, or Islamic rules may apply to certain persons or categories of property. Some state laws may also permit eligible dependants to challenge a Will that fails to provide reasonably for them.

Workers should therefore obtain advice from a qualified Nigerian legal practitioner rather than relying solely on an internet template or informal document.

A Will should be reviewed after major life changes, including marriage, separation, divorce, childbirth or adoption, the death of an executor or beneficiary, relocation, the purchase or sale of significant property, and the establishment or disposal of a business.

Changes should not be made by casually deleting words or inserting handwritten provisions into an executed document. Amendments should be completed through a properly executed codicil or a replacement Will prepared in accordance with the applicable law.

The original Will should be stored securely, and the executors should know where it is deposited.

Every worker should maintain an accurate record of assets and liabilities, including pension details, insurance policies, employment benefits, bank accounts, cooperative savings, land, investments, businesses, and digital assets.

Personal information held by employers, banks, Pension Fund Administrators and insurers should be checked for accuracy and consistency. Workers should appoint capable executors, identify intended beneficiaries and make suitable provision for minors and vulnerable dependants.

Employers, trade unions, professional associations, cooperative societies, and Pension Fund Administrators also have a responsibility to educate workers about estate planning. Employee education should explain the difference between a next of kin, a beneficiary and a legally authorised personal representative.

Workers should be taught not only how to open and monitor Retirement Savings Accounts but also what happens to pension savings when a contributor dies.
The right to own and dispose of property has limited practical value when a person cannot make effective arrangements to protect that property and support dependants after death.

Poor estate planning may leave surviving spouses and children exposed to homelessness, interrupted education, hunger, debt, and exploitation. A valid Will helps preserve the fruits of a worker’s labour and protects the economic security, dignity, and social welfare of the family.

Section 8(2) of the Pension Reform Act 2014 illustrates why Nigerian workers cannot afford to ignore estate planning. Access to a deceased worker’s Retirement Savings Account requires legally recognised authority arising from Probate, Letters of Administration or a competent court’s direction.

Where no valid Will exists, the family may face extensive documentation, valuation expenses, surety requirements, public notices, waiting periods, disputes and administrative delays before gaining access to the estate.

Every worker should obtain professional legal advice, prepare a valid Will, appoint responsible executors, maintain accurate records, and review the Will as personal and financial circumstances change.

A Will is not a celebration of death. It is a declaration of responsibility and an instrument for protecting the family from uncertainty, conflict, and avoidable hardship.

Legal caveat: This write up provides general public legal education and is not legal advice for any individual or estate. Requirements governing Wills, Probate and Letters of Administration vary among Nigerian states and may depend on the statutory, customary, or Islamic personal law applicable to the deceased.

Professional advice should be obtained from a qualified Nigerian legal practitioner.