In a will-
(a) the word "children" applies only to lineal descendants in the first degree of the person whose "children" are spoken of;
(b) the word "grandchildren" applies only to lineal descendants in the second degree of the person whose "grand children" are spoken of;
(c) the words "nephews" and "nieces" apply only to children of brothers or sisters;
(d) the words "cousins," or "first cousins," or "cousins-german," apply only to children of brothers or of sisters of the father or mother of the person whose "cousins," or "first cousins," or "cousins-german," are spoken of;
(e) the words "first cousins once removed" apply only to children of cousins-german, or to cousins-german of a parent of the person whose "first cousins once removed" are spoken of;
(f) the words "second cousins" apply only to grandchildren of brothers or of sisters of the grandfather or grandmother of the person whose "second cousins" are spoken of;
(g) the words "issue" and "descendants" apply to all lineal descendants whatever of the person whose "issue" or "descendants" are spoken of;
(h) words expressive of collateral relationship apply alike to relatives of full and of half blood; and
(i) all words expressive of relationship apply to a child in the womb who is afterwards born alive.
Legal Commentary & Landmark Judgments: Section 99
Section 99 codifies the statutory definitions of family kinship terms used in wills, defining 'children', 'grandchildren', 'nephews', 'nieces', and 'cousins'.
(d) 'Cousins' applies only to first cousins (children of uncles and aunts).
The section prevents expansive or speculative definitions of family terms. Unless the context of the will clearly shows that the testator used the word in an extended sense (e.g., using 'children' when the testator knew the named person had only grandchildren living), the strict generational limits of Section 99 apply.
Section 99 is vital when remoter issue claim a share under a gift to 'children'. If a testator leaves property 'to the children of my brother', the children of a deceased child of the brother cannot claim a share under Section 99; 'children' means only first-generation offspring. To include grandchildren, specific representational words must be used.