When calculating joint mortality, Voyant will normally assume simultaneous death and that the estate of the eldest client passes to the estate of the younger, inclusive of the Nil Rate Band transfer, before being taxed and then distributed. This assumption is made provided that alternative estate distribution arrangements have not been entered on the Estate Plans screen.
A special setting is available, however, for cases where clients have a predeceased clause in their wills or if they live in a jurisdiction where this is assumed. You will find this setting in Dashboard > Plan Settings > Calculation Settings > Assume predeceased upon simultaneous death