Wills, Trusts & Estates Prof Blog

"Event Planners" for "End of Life Celebrations"

Planning for one's own "End of Life Celebration" (formerly referred to as a funeral) is an event which is starting to require greater attention, especially in Los Angeles, Hollywood, and similar locations.

According to Joel Stein, The L.A. way of death, LA Times, April 6, 2007, you may wish to hire an event planner and start preparing things such as the video of your life, the guest list, the location for dinner, and the contents of the gift bag to be given to each attendee.

Personally, however, the article's author elected not to make such elaborate arrangements stating that "immortality is the foolish fantasy of weak egos."

Special thanks to Prof. Joel C. Dobris of the University of California-Davis for bringing this article to my attention.

And You Thought the Story Was Over -- Anna Nicole Smith Update

Here are some of the recent developments in the continue Anna Nicole Smith drama:

Stern sues for slander:  "Howard K. Stern, the former attorney and companion of Anna Nicole Smith, filed a slander lawsuit Friday against an attorney for Smith's estranged mother who has suggested Stern was involved in the former Playboy playmate's death. The lawsuit, filed in U.S. District Court in West Palm Beach, also accuses attorney John O'Quinn of invasion of privacy and seeks unspecified damages."  See Lawyer Howard Stern files slander suit against attorney representing Anna Nicole Smith's mother, Herald-Tribune, April 13, 2007.

Dannielynn's custody hearing delayed:  "A judge in the Bahamas has delayed a custody hearing involving Anna Nicole Smith's baby to give the two sides more time to work out an agreement on their own. The hearing for the baby's father, Larry Birkhead, and Smith's mother, Virgie Arthur, had been scheduled for today [April 13, 2007]. However, Birkhead and Arthur have agreed to meet tomorrow to discuss access to Smith's baby, Dannielynn."  See  Hearing involving custody of Anna Nicole Smith's baby delayed, TampaBays10.com, April 13, 2007.

Willa Ford lands movie role as Anna:  "Former "Dancing With the Stars" actress Willa Ford will play the role of Anna Nicole Smith in a new movie being made about the late model's life, according to Variety magazine.  "Anna Nicole" will cover Smith's life from her late teens through her death in February in Hollywood, Florida, Variety said."  See Willa Ford gets title role in "Nicole Smith," China View, April 13, 2007.

"Estate Analysts" Articles

Bob Moshman is a frequent contributor to a variety of estate planning publications.  He is also the author of one of my favorite articles, Avoiding A GSTT Asteroid which appeared in the March/April 1999 issue of Probate & Property magazine.

Bob is also the author of a series of articles entitled Estate Analysts.  Here are some of his recent works:

• Lessons of the Smith Estate
• "Lady Bird" Deeds & Revoking a Revocable Trust - A Case Study
• Ground Rules for 2007
• The Year In Review, 2006
• Updating The Will Review Checklist
• Trust Flexibility, Trust Protectors
• New Deductions for Conservation Easements
• Reincarnating the Estate Tax: H.R. 5638 and Beyond
• Art Collections of Great American Estates

For a complete list of his articles, see Estate Planning Articles, FinancialCounsel.com.

Intestacy Calculators

Pennsylvania lawyer Kurt R Nilson is developing interactive programs on his website which may be used to calculate intestate distributions of property.  You may find it interesting to experiment with a calculator from your state and see whether it correctly determines the correct heirs and their shares of the estate.  When I first mentioned his website back in September 2006, he had calculators for only 14 states.  Now, he has approximately 40 states finished.

Kurt has also developed interactive summaries of state laws which you may find useful.

Kurt is seeking input on his calculators and summaries so if you detect any errors or have suggestions, please contact him directly.

Probate Attorney Resigns in Face of Disciplinary Action

A Texas attorney faced with a disciplinary action for outrageous conduct resigned from the practice of law.

Here is a summary of his evil conduct as described in Disciplinary Actions, 70 Tex. B.J. 274, 267-77 (2007):

[Attorney] was appointed the guardian of the person and estate of his aunt by the presiding probate judge * * *. The probate court had established various safekeeping accounts for the maintenance of the cash assets of the guardianship estate. Beginning in 2003, [Attorney] secured false probate court documents, including orders containing the forged signature of the presiding judge, and presented these documents to various financial institutions as legitimate authorizations to release funds belonging to the guardianship estate.  [Attorney] failed to make an accounting of the estate funds as required by law.

Happy Friday the 13th!

Hope your day is most lucky!!

Planning for Retirement -- NOT!

According to 2007 Retirement Confidence Survey: Many Workers See--But Ignore--Retirement System Changes, Business Wire:

A large percentage of American workers see that the U.S. retirement system is going through major changes, but many are not taking steps that are likely to leave them well-positioned for a comfortable retirement, according to the 17th annual Retirement Confidence Survey (RCS).

Special thanks to Neil E. Hendershot of the Harrisburg, Pennsylvania law firm of Goldberg Katzman, P.C., who also authors the PA Elder, Estate & Fiduciary Law Blog, for bringing this website to my attention.

Answers to "What Lay Individuals Really Think About Estate Planning and Related Topics"

Yesterday on this blog, I posted a link to Neil E. Hendershot's PA Elder, Estate & Fiduciary Law Blog posting of a 12-question "test" consisting of "multiple-choice questions from results reported by national surveys conducted in 2005, 2006, or 2007 by reputable polling organizations, sponsored & posted by well-known companies."

Today, Neil has posted the answers.  See "Survey Says...": The Answers, April 12, 2007.  I think you will find many of the answers to be surprising -- I know I did.  My score was better than random, but not by much!

California Considering Oregon-Like Assisted Suicide Law

According to William M. Welch, Debate rages in Calif. over physician-assisted suicide, USA Today, April 11, 2007, at 6A:

California's Legislature is advancing a proposal modeled after Oregon's law permitting patients diagnosed with six months or less to live to take lethal pills prescribed by their doctor.

The issue has stirred emotion from the Capitol to the pulpits, with supporters casting it as a matter of personal choice and opponents saying it is an immoral compromise of the sanctity of life and a doctors' oath to do no harm.

The two sides agree on this much: If California legalizes physician-assisted suicide, it will prompt many other states to follow suit and perhaps even prepare the way for a national law.

What Lay Individuals Really Think About Estate Planning and Related Topics

Neil E. Hendershot, author of the PA Elder, Estate & Fiduciary Law Blog, has just posted a 12-question "test" consisting of "multiple-choice questions from results reported by national surveys conducted in 2005, 2006, or 2007 by reputable polling organizations, sponsored & posted by well-known companies."

See "Survey Says...": The Test, April 11, 2007.

You may wish to answer the questions and then see how well your responses compare to the survey respondents.  You may then discover whether you are in or out of touch with your clients!

Neil promises to reveal the answers tomorrow.

North Dakota Enacts Uniform Trust Code

North Dakota has recently enacted the Uniform Trust Code.  House Bill 1034.

The effective date is August 1, 2007.

Tennessee Seeks Visitors for Spring 2008

Tennessee needs visitors to teach tax, wills & trusts, and family law in Spring 2008.  For more information, or to apply, contact Doug Blaze, Art Stolnitz and E.E. Overton Distinquished Professor of Law and Associate Dean for Academic Affairs.

The above posting was originally published on the Tax Professor Blog.

More on Daddy Birkhead

As promised earlier on this blog, here are some more details about Larry Birkhead's establishing his paternity of Anna Nicole Smith's daughter, Dannielynn:

• DNA testing showed the there is a 99.99% chance that Larry is Dannielynn's father.
• The man named on Dannielynn's birth certificate, Howard K. Stern, indicated that he would not fight for custody.
• The change in custody (Stern currently has Dannielynn) will be gradual.
• Anna's mother, Virgie Arthur, claims that she is happy with the outcome.

See After DNA test, Birkhead ruled Smith's baby's dad, CNN.com, April 10, 2007.

Larry Birkhead is Dannielynn's Father

According to CNN.com, "Larry Birkhead is the father of Anna Nicole Smith's baby, a court in the Bahamas rules."

More as this story develops.

Special thanks to Prof. Joel C. Dobris of the University of California-Davis for being the first person to bring this development to my attention.

New Edition of "Uniform Trust and Estate Statutes" Published

John H. Langbein (Sterling Professor of Law and Legal History, Yale Law School)  and Lawrence W. Waggoner (Lewis M. Simes Professor of Law, University of Michigan Law School) have recently published the 2007-2008 edition of their book, Uniform Trust and Estate Statutes.

Here is the publisher's description of this book:

The 2007-2008 Edition contains the full texts of three important new Uniform Acts bearing on the field, all of which were promulgated in 2006: the Revised Uniform Anatomical Gift Act, the Uniform Power of Attorney Act, and the Uniform Prudent Management of Institutional Funds Act.

As in past editions, the 2007-2008 Edition contains the full statutory texts of the principal Uniform Acts pertaining to trusts and estates. The book reproduces the official comments for the substantive articles of the Uniform Probate Code (Articles II and VI); for the Uniform Trust Code; and for most of the other Uniform Acts.

The book groups the trust and estates statutes in three parts:

• Part One, Probate Statutes, primarily contains the Uniform Probate Code (UPC). The Official 1990 text as published incorporates all subsequent amendments to date. The UPC incorporates several freestanding Acts, including the Uniform Disclaimer of Property Interests Act (1999) and the Uniform Estate Tax Apportionment Act (2003).

• Part Two, devoted to Trust Statutes, begins with the Uniform Trust Code (2000) and incorporates all subsequent amendments to date. Part Two also contains the Uniform Principal and Income Act (1997), the Uniform Prudent Investor Act (1994), and the Uniform Custodial Trust Act (1987).

• Part Three, containing other Uniform Acts, includes the Uniform Parentage Act (2000, with 2002 amendments); the Uniform Health-Care Decisions Act (1993); the Uniform Simultaneous Death Act (1993); the Uniform Fraudulent Transfer Act (1984); the Uniform Transfers to Minors Act (1983, with 1986 amendments); the Model Marital Property Act (1983); and the Uniform Premarital Agreement Act (1983).

The book also provides carefully selected extracts of important provisions from former versions of various Uniform Acts, especially the pre-1990 version of UPC Article II; and selected provisions from the new Restatements--the Restatement (Third) of Trusts and the Restatement (Third) of Property: Wills and Other Donative Transfers.

Is Stern "Hedging" His Paternity Claim?

According to Stern Will Not Fight for Custody If Birkhead's the Dad, TMZ.com, April 9, 2007, "unimpeachable sources" asserted that:

If Larry Birkhead is confirmed to be Dannielynn's biological father, Howard will not challenge custody. His love for her will not change, irrespective of the results. Howard will act in Dannielynn's best interest, because he loves her and would want a smooth transition to protect her, as she is deeply bonded to those who have been with her since birth.

Special thanks to Sara Hudman (May 2008 J.D. Candidate, Texas Tech University School of Law) for bringing this article to my attention.

Dannielynn's Paternity -- Update

We are getting closer to learning the true identity of the father of Anna Nicole Smith's daughter, Dannielynn.

According to Who fathered Smith's baby? Answer may come today, CNN.com, April 10, 2007:

A Bahamian court may rule Tuesday [April 10, 2007] on who is the father of Anna Nicole Smith's baby daughter, Dannielynn. * * *

While there is a court hearing Tuesday in the Bahamas, the results of the DNA testing may not be revealed.

Participants in the case are under a gag order that will be enforced until the court proceedings are over. It is possible Tuesday's hearing will be continued until Friday.

Equitable Apportionment

Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted her article entitled Equitable Apportionment: Recent Cases and Continuing Trends on SSRN.  The article also appears in 41 Real Prop., Prob. & Tr. J. 671 (2007).

Prof. Gerzog "reviews many of the recent cases involving the issue of equitable apportionment and urges states to adopt a bright-line approach to increase the application of equitable apportionment as the default rule."

Bar Review Lecture Spoof

Follow the link to watch a YouTube video which pokes fun at bar review lectures covering wills and trusts.

The video is from the 2005 University of Virginia Law Libel Show. 

Let me know if you get any good ideas to incorporate into your teaching!

Special thanks to Prof. Paul Caron for bringing this video to my attention.

Jack Whittaker -- An Unlucky Lottery Winner

For most people, the thought of winning the lottery is an exciting one.

However, it appears that for many of the "lucky," winning the lottery starts a downward spiral which may end in death, criminal conduct, and lawsuits.  See For lottery winners, trouble followed fortune, USA Today, Nov. 28, 2005, at 3A.

A detailed report about one of these lucky-unlucky individuals, Jack Whittaker, appears in Martin Bashir & Sara Holmberg, Powerball Winner Says He's Cursed, ABC News, April 7, 2007.  Here are some of the key parts of Jack's story:

• Learned he won $315 million in Powerball lottery on December 25, 2002.
• Intended to use money for the common good such as to feed people who didn't have food and build churches.
• Gave $15 million of construction of two churches.
• Established Jack Whittaker Foundation, making over $50 million in grants to individuals for houses, cars, etc.
• Defended over 400 claims from his construction business, all of which were made since he won the lottery.
• Began drinking excessively to console himself about the lawsuits which were damaging his company's reputation.
• Spent excessive amounts on his granddaughter who then became a heavy user of illegal drugs and ended up dead from an unknown cause.

Special thanks to David S. Luber for bringing this article to my attention.

Uganda Modernizes Wills & Estates Laws

On April 4, 2007, the Constitutional Court of Uganda took action which modernized this African nation's wills and estates law.

Here are the highlights according to Anne Mugisa, Uganda: Adultery No Longer a Crime, AllAfrica.com, April 5, 2007:

The court * * * nullified several sections of the Succession Act, which dealt with property for widows, guardianship of children and domicile upon marriage. The judges added that the laws treated women as second-class citizens and were therefore inconsistent with the Constitution. * * *

The Succession Act provisions which were struck out include Section 27, referring to intestacy, meaning a spouse dying without making a Will. The law provided that in such a case the administrator-general took over the family property, leaving the widow with no rights.

The court also agreed with the petitioners that the law was unfair to entitle widows to 15% of the husband's property, while it was silent on the widower, thus assuming he was entitled to 100%.

Also scrapped was Section 26, terminating a widow's rights to the matrimonial property as soon as she remarried, while a widower kept his rights when he remarried.

The court also deleted Section 43, which gave only fathers the right to decide on the guardianship of their children if one parent died. The court agreed that this undermined the mother's rights and presupposed that women were incapable.

Removed was also Section 44, which gave the male lineage rights over the female lineage when a husband dies. The law provided that the husband's male relatives took over the family property and offspring, wresting control out of the widow's hands.