Inheritance tax death: 

The policy-holder must designate one or more recipients within the framework of his contract of insurance life. If it does not do it expressly, the contract makes it for him envisaging some a standard profit clause which allots the capital in the event of death Of ensured the spouse, the children and the heirs.    

The policy-holder can, constantly, change recipient. However, if the recipient designated with accepted the contract, the policy-holder must, then, obtain his agreement to change some.   

There can be several recipients (united, foreign children, people with the family…). But it is important that the rights of each recipient are well defined.