Wills, Trusts & Estates Prof Blog

NHS saves children’s lives with world-first ‘dead’ heart transplants

Anna Hadley, a 16-year-old from Worcester, waited for nearly two years for a new heart. Now, almost two years later, Anna is healthy and playing hockey again. Anna has British surgeons to thank, as they "carried out the world's first transplants in children using dead hearts that were brought back to life." 

The surgeons used a pioneering machine to reanimate hearts from donors whose hearts stopped. So far, use of the machine has saved the lives of six British children ranging in age form 12 to 16. Also, each of the transplants occurred during the pandemic. 

Anna was the first to have her life saved by the pioneering machine. She received the call at 2:30am after she had waited almost two years after being diagnosed with restrictive cardiomyopathy. 

Within 24 hours of the operation, Anna was sitting up in bed. Within weeks, Anna was playing hockey again. Anna said, "I just feel normal again. There's nothing I cannot do now."

See Andrew Gregory, NHS saves children’s lives with world-first ‘dead’ heart transplants, The Sunday Times (U.K.), February 20, 2021. 

Special thanks to Lewis Saret (Attorney, Washington, D.C.) for bringing this article to my attention.  

Body, Funeral Home Van Recovered; Suspects Arrested in Jefferson County

A funeral home van containing a body was stolen in St. Louis, Missouri. The van has now been recovered and the suspects hav been arrested. One of the suspects, Brian Shaake, was charged with a felony count of stealing of a motor vehicle. Police believe that Shaake is now homeless. Shaake is being held on a $40,000 cash bond and is considered to be a danger to the community since he was still driving the van, even after realizing thee was a dead body in the back. 

Christina Kalb, the second suspect, was charged with misdemeanor of tampering with a motor vehicle. 

The van was found after a witness spotted it at Walmart and called the police. Shaake and Kalb were arrested inside the store. 

See Doyle Murphy, Body, Funeral Home Van Recovered; Suspects Arrested in Jefferson County, RiverFront Times, February 12, 2021. 

Special thanks to Mark J. Bade (CPA, GCMA, St. Louis, Missouri) for bringing this article to my attention. 

Man makes last-ditch effort to recover $280 million in bitcoin he accidentally threw out

James Howells, a 35-year-old IT engineer from Wales accidentally threw out a hard drive that had 7,500 bitcoins, which is worth about $280 million at today's prices. Howells said he had two identical laptop hard drives and he accidentally threw the drive with the cryptographic "private key" that he needed to access his coins in the trash. 

Howells, is confident that he would be able to retrieve the key and recover the bitcoin. Howells stated that if the platter inside is still intact, data recovery experts could rebuild the drive and read the data from the platter. The drive, which he threw away eight years ago, is the only way to regain access to the coins. 

Unfortunately, retrieving the hard drive would not be an easy task. Howells will first need to gain permission from local council to search the garbage dump since the landfill is not open to the public. After that, Howells would have to dig through eight years worth of garbage. 

Howells has offered to donate 25% (around $70.8 million) of the bitcoin to a Covid Relief Fund for his city if he is able to find the drive. Unfortunately, city council has rejected his requests so far and they are showing no signs of letting up any time soon. 

See Ryan Browne, Man makes last-ditch effort to recover $280 million in bitcoin he accidentally threw out, CNBC News, January 15, 2021. 

Special thanks to David S. Luber (Florida Probate Attorney) for bringing this article to my attention.

Larry King's widow Shawn King files to be TV icon's estate administrator: report

Shawn King, estranged widow of Larry King, is not only contesting Larry King's will, but has also filed to be the estate administrator. Larry King's will stated that King wished for his $2 million estate to be divided between his five children. The handwritten will, left Shawn out of it and was not updated after the deaths of King's daughter Chaia and son Andy. However, the will was executed shortly after King had filed for a divorce from Shawn. 

In contesting the will, Shawn claimed that "reconciliation remained possible." Shawn also claimed that she had "the most knowledge of Larry's business, assets, and wishes." 

Shawn originally contested the appointment of King's son Larry King Jr. as administrator, but now she requests to take over the position and has submitted a copy of King's previous will that was executed in 2015 that names Shawn as executor of the estate. Other documents filed claim that Larry King's estate is only worth $350,000 as opposed to $2 million. 

Reps for King Jr. stated, "We do not intend to litigate this matter publically in the press. That said, we are aware of the unsupported allegations and innuendo in the Objections filed to the Petition for Probate. "Needless to say yet said nonetheless, we remain committed to our request to the Los Angeles Superior Court to admit to probate the valid October 17, 2019 will, entirely drafted and written in Larry King’s hand, which is the true and final statement of Larry’s intent to fully benefit his children equally."

See Nate Day, Larry King's widow Shawn King files to be TV icon's estate administrator: report, Fox News, February 20, 2021.

Grave Error: A Man Attempting to Fake His Own Death Was Caught Because of a Typo

As it turns out, faking your own death isn't an easy feat. For this reason, and many others, faking your own death is never recommended, but if you are gonna do it, you should do it right. This means you should be thorough and proofread your fraudulent death certificate. 

Robert Berger, a 25-year-old from Long Island learned this lesson the hard way. Berger tried to convince authorities that he was dead by forging death documents. "According to CNN, Berger was charged with fourth-degree possession of stolen property in December 2018 as well as third-degree attempted grand larceny in June 2019. Entering a guilty plea for both, he was expected to be sentenced on October 22, 2019." 

Berger decided that he would fake his death, instead of showing up to court. Berger's attorney, Meir Moza, told them that Berger had died. Moza then gave the court Berger's alleged death certificate, which listed Berger's cause of death suicide by means of suffocation. 

Due to several misspellings of the word registry (the document spelled it as regsitry) and different font types throughout the document, officials were suspicious. 

After doing some research, Prosecutors found that the document was forged. Berger's attorney, Moza, claimed that he had nothing to do with the forgery and was not charged. Berger now faces 4 years in prison for offering a false instrument. 

Hopefully Berger has learned that, one way or another, if you do the crime you have to do the time—fake dead or alive. 

See Jake Rossen, Grave Error: A Man Attempting to Fake His Own Death Was Caught Because of a Typo, July 23, 2020. 

Special thanks to Deborah Matthews (Virginia Estate Planning Attorney) for bringing this article to my attention.

IRS Rolls Out Online Option For Submitting Authorization Forms

The Internal Revenue Service (IRS) has released a new online option that will allow tax professionals to electronically submit authorization forms. 

The two forms covered under the new option are "Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization. These forms allow taxpayers to authorize the IRS to disclose their tax information to third parties, such as, tax professionals." 

The Form 2848 allows taxpayers to authorize eligible individuals to speak to the IRS on their behalf and also allows that person to receive related confidential tax information. 

The Form 8821 isn't as useful because it only allows the appointed representative to inspect or receive confidential information verbally or in writing "for the type of tax and the years or periods you list on the form." This form does not allow anyone to speak on your behalf. 

You can use the new options by creating a Secure Access Account and is fairly simple and quick to set up. 

See Kelly Phillips Erb, IRS Rolls Out Online Option For Submitting Authorization Forms, Forbes, January 25, 2021. 

Special thanks to Mark J. Bade (CPA, GCMA, St. Louis, Missouri) for bringing this article to my attention. 

Two Louisiana Supreme Court Cases Examine When Attestation Clauses In A Notarial Will Substantially Comply With The Law, and When They Don’t

"In the January 2021 cases of Succession of James Conway Liner III and Succession of Peggy Blackwell Bruce, the Louisiana Supreme Court examined the attestation clauses in two notarial testaments (wills) and determined that one substantially complied with the requirements for executing a valid will, and one did not." 

Requirements for a notarial testament under Louisiana law include (1) must be in writing, (2) must be dated, and (3) executed by the testator in the presence of a notary and two competent witnesses. 

The Louisiana Supreme Court took a look at attestation clauses in the cases Liner and Bruce. 

In Liner, the testator executed two notarial testaments, which apparently revoked any prior testaments. The 2013 testament divided testator's property equally between his three children. The 2015 testament was executed under La. C.C. art 1579, which covers testators that are unable to read whether or not they are able to sign their name. This testament divided the property between only two of the children and excluded the third. 

The 2015 testament was invalidated by the district court after they found that the provisions of the attestation clause were different than those under La. C.C. art. 1579. 

The appellate court reversed the decision, finding La. C.C. art. 1579(2) governs when a testator is unable to read, despite whether or not the are able to sign their name. 

The Louisiana Supreme Court reversed the Court of Appeal and invalidated the 2015 testament. 

In Bruce, the Louisiana Supreme Court held that La C.C. art. 1577(2) applies when the testator is able to read and sign their name. 

The main takeaway from this cases is to comply with the requirements laid out in the code so that you can avoid litigation. 

See Two Louisiana Supreme Court Cases Examine When Attestation Clauses In A Notarial Will Substantially Comply With The Law, and When They Don’t, Probate Stars, February 16, 2021. 

Chris Cornell’s Widow Sues Soundgarden Again, Claims Group Declined $21 Million Buyout

Chris Cornell, singer of Soundgarden passed away suddenly in 2017. Since his passing, his widow Vicky Cornell has sued the surviving bandmembers, claiming that the $300,000 buyout offer is "ludicrously low." 

Vicky has stated that she wants Soundgarden's holdings to be professional valued in order to determine what the fair amount would be. "Vicky Cornell claims that the bandmembers declined her offer of $21 million for their interest in the band partnership, and also declined a separate offer of $16 million for the rights to the group’s recorded-music rights." 

Vicky apparently attempted to settle the matter in December by offering Matt Cameron and Ben Shepard $4 million a piece for their interest in the Soundgarden partnership and then raised the offer to $7 million after her other offer was declined. 

Vicky's complaint body states, “The band members have knowingly offered only an infinitesimal fraction of the true worth of Chris’ interest in Soundgarden and certain related entities by making a ludicrously low offer. And, they know it. … This case relates to, and seeks a judicial valuation of, Chris’ interest in Soundgarden (the band owned by the partnership of the same name) and certain related entities, including SG Recordings, SMF, SG Productions, and LLM (collectively, the Soundgarden Related Entities’).”

Of course, the surviving bandmembers rebuttal by claiming that the buyout offer was fair and was accurate and calculated by "respected music industry valuation expert Gary Cohen." 

See Jem Aswad, Chris Cornell’s Widow Sues Soundgarden Again, Claims Group Declined $21 Million Buyout, February 17, 2021. 

Special thanks to David S. Luber (Florida Probate Attorney) for bringing this article to my attention.

She won $188M Powerball. Now her ex-fiance is suing her from prison, NC lawsuit says

Marie Holmes was working five jobs when she won the $188 million Powerball jackpot in 2015, which was the largest jackpot winnings in North Carolina history. 

After taxes, the winnings amounted to $87.9 million. Holmes stated that she planned to give a portion of her winnings to charities and religious organizations. Holmes also said she planned on using some of the money to go back to college and buy her mother a house. 

Holmes' ex-fiance, Lamarr Andre McDow, claims that Holmes spent money on generous and lavish gifts for him. McDow alleges that Holmes has given away or sold these gifts after they split up and now he is suing to get them back. 

McDow claims that Holmes breached her fiduciary duty "when she reportedly gave away his 77-acre dirt bike track, his car repair shop and tens of thousands of dollars worth of clothing and jewelry while he was in prison." 

Holmes' defense attorney stated in a motion to dismiss, “This case is the embodiment of the phrase ‘[w]hat’s yours is mine and what’s mine is my own.’ The problem here, however, is that McDow has nothing of his own.”

McDow was convicted of drug trafficking in April 2016 and was sentenced to 10 years in prison. He is projected to be released in June 2023. 

McDow made Holmes his power of attorney before he went to prison. 

Apparently, McDow heard that Holmes began dating someone else after their split, and began giving away McDow's things. According to McDow's attorney, “Ms. Holmes’ unconditional obligation to act in the best interests of Mr. McDow didn’t stop because Ms. Holmes and Mr. McDow’s relationship ended.” 

As of now, McDow has not responded to the motion to dismiss. 

See She won $188M Powerball. Now her ex-fiance is suing her from prison, NC lawsuit says, Yahoo News, last visited February 21, 2021.

Special thanks to David S. Luber (Florida Probate Attorney) for bringing this article to my attention.

Larry King's estranged wife to contest his secret will

Shawn King, Larry King's estranged wife, will be contesting the late broadcaster's secret will. Shawn King was Larry King's seventh wife and was legally married to him at the time of his death in January. Larry King had filed for divorce in August of 2019, but according to Shawn, she was surprised that he had secretly updated his will. 

Shawn stated, We had a very watertight family estate plan,” and also said, “It still exists."

Recently, news broke that Larry King wrote a handwritten amendment to his will on October 17, 2019 leaving his estate to his five children. According to Shawn, she and Larry had sort of rekindled things and became close again after he filed for divorce. 

Shawn also believes that someone convinced—or heavily influenced—Larry to update his will. Shawn said she is fighting for a mere sliver of the estate, but the main reason she is fighting is because, “[i]t’s the principle.”

See Suzy Byrne, Larry King's estranged wife to contest his secret will, Yahoo Entertainment, February 15, 2021. 

Special thanks to David S. Luber (Florida Probate Attorney) for bringing this article to my attention.