The inheritance tax raid on pensions is 'fundamentally flawed' and unfair on grieving families, say lawyers and money experts.
People will be put off from acting as executors to wills due to the fallout for bereaved relatives, which could include delays sorting out estates and legal risks, they warn.
Unspent pensions will become liable for inheritance tax - along with savings, property, investments and other assets - from spring 2027.
Sorting out estates is set to become far more onerous because families will have to chase up pension companies for vital information.
Stiff interest payments, currently set at 7.75 per cent, could be levied if they fail to track down all pensions, as well as other assets, and work out and settle the bill within six months.
