The serious and legitimate interest is assessed
based on the specific circumstances of each situation. In particular, it may
arise from the need to:
- Protect
a vulnerable beneficiary, whose personal or
financial situation warrants increased protection.
- Ensure
the essential needs of a dependent, in order
to ensure that the transferred property is actually used for their support.
- Preserve
a family estate, by preventing an asset from being dissipated or
lost quickly.
- To
temporarily shield an asset from financial difficulties that
the beneficiary might face, particularly in the event of debt or
imminent claims by creditors.
The court, however, retains broad
discretion to determine whether the justification provided is
sufficient and consistent with the spirit of the law.