A drafted and executed a will on 01 April 2022 which states: "I bequeath my farm to my son B, but he does not get the farm until he is 21." A died on 20 March 2023. An executor was appointed for the administration of T's estate on 15 June 2023. B celebrated his 21st birthday on 30 June 2023, but sadly passed away on 01 July 2023. From the given set of facts, identify the moment of dies cedit for B:
The moment of dies cedit for B is 30 June 2023, the day he celebrated his 21st birthday.
Dies cedit refers to the point at which an inheritance transfers from the deceased to the beneficiary. In this case, B's moment of dies cedit can be identified as:
B celebrated his 21st birthday on 30 June 2023. However, since A's will stated that B does not get the farm until he is 21, the moment of dies cedit for B would be the day after his 21st birthday, which is 01 July 2023. Unfortunately, B passed away on the same day, but the transfer of the farm from A to B would have occurred on 01 July 2023.