My Lords, I speak as someone whose relatives have struggled for years, rather than months, in coping with the probate system, partly because of the problems caused by the inefficiencies of the probate office. Executors will not be able to deal with the extra complexity of adding pensions to IHT, particularly those with lots of small pension pots. My noble friend Lady Altmann, in her submission to our Finance Bill Sub-Committee, has suggested a simpler mechanism for dealing with this and raising the necessary revenue. Will the Government examine this sympathetically?