Wills, Trusts & Estates Prof Blog

Self-described 'lottery lawyer' is found guilty in scheme to defraud his lottery-winner clients

Former Riven Radler partner, Jason Kurland of New York, was found guilty of wire fraud, wire fraud conspiracy, honest services wire fraud, unlawful monetary transactions, and a related conspiracy charge due to his mismanagement of his clients lottery winnings. 

A self-described “lottery lawyer,” Kurland helped lottery winners manage their newfound wealth. However, prosecutors alleged that he convinced his clients to invest in business that he secretly owned, and then received kickbacks based on these investments.

Kurland claims that he was set up as a fall guy and was not in conspiracy with the businesses. At the time of the initial indictment, more than $80 million of his clients money had been stolen or lost. 

For more information:

See Stephanie K. Baer “Self-described ‘lottery lawyer’ is found guilty in scheme to defraud his lottery-winner clients” ABA Journal, July 27, 2022.

Britney Spears’s Lawyer Questioned Her Father’s Decency For Trying To Force Her To Answer Questions Under Oath About The Conservatorship

Earlier this week, a judge ruled that Britney Spears won’t be forced to sit for a deposition to provide testimony about the allegations of misconduct during her conservatorship that she has lodged against her father.

The pop star’s attorney argued it would retraumatize her and is unlikely to produce any discoverable information. According to Ms. Spears, her father monitored all communications on her phone and asked her security team to place audio recorders in her bedroom. Jamie Spears has denied all allegations. Earlier this month Mr. Spears was ordered to sit for a deposition on August 12 regarding these allegations. 

For more information:

See Stephanie K. Baer “Britney Spears’s Lawyer Questioned Her Father’s Decency For Trying To Force Her To Answer Questions Under Oath About The Conservatorship” Yahoo! News, July 27, 2022.

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

The 10 best places to win the $1.02 billion Mega Millions jackpot

Later today, someone may win the Mega Millions lottery jackpot, which has passed the $1 billion mark. It is only the fourth billion dollar lottery jackpot in U.S. history. While this win will be life-changing, it will be followed by a hefty tax bill.

There is a mandatory 24% federal tax withholding. If the winner chooses the cash option, they will walk away with $602.5 million and an automatic federal tax bill of roughly $144.6 million. Additionally, they will owe more when it is time to pay their annual taxes.

Tax bills at the state level vary by state. For example, California’s income tax rate is 12.3% and Delaware’s is 6.6% rate. However, if the winner is in following 10 states, they won’t owe any state taxes on lottery winnings at all:

• California
• Delaware
• Florida
• New Hampshire
• Nevada
• South Dakota
• Tennessee
• Texas
• Washington
• Wyoming

For more information:

See Tom Huddleston Jr. “The 10 best places to win the $1.02 billion Mega Millions jackpot” CNBC, July 28, 2022.

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

Funeral home put wrong body in casket, family says

As a casket was being lowered into a grave, funeral home employees asked for it to be raised. The reason? The body inside the casket was the wrong body.

The woman in the casket shared a last name with Kyung Ja Kim, but was several years younger. Kim’s family is now suing the Blackley Funeral Home for $50 million.

“We trusted the funeral home, but they violated that trust that was promised to us,” Taichul Kim said.

For more information:

See Jay Dow, Aliza Chasan “Funeral home put wrong body in casket, family says” Everything Lubbock, July 27, 2022.

Woman who says she's Charles Manson's sister withdraws from dispute over his estate

Nancy Claassen, who claims to be cult leader Charles Manson’s sister, has backed out of a dispute over his estate. Claassen’s withdrawal was granted, however, it is possible for her to file again in the future. 

Manson’s estate remains in dispute between Jason Freeman, who claims to be Manson’s grandson, and Michael Channels, a longtime friend of Manson. Channels claims he has a will written by Mason’s that names him as beneficiary. 

It is up to the court to determine if the will Channels is in possession of is valid, because under California law, if an individual dies unmarried and without a will, their estate goes to their children or grandchildren.

Manson’s estate is modest in value, which only includes the items he possessed while incarcerated at Corcoran State Prison. It is estimated the estate includes two or three guitars, personal writings, and clothing. Because of Manson’s notoriety, it is possible for these items to be worth a lot of money.

For more information:

See Jonah Valdez “Woman who says she's Charles Manson's sister withdraws from dispute over his estate” Yahoo! Finance, July 27, 2022.

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Article: Dead-Hand Guidance: A Preferable Testamentary Approach for Artists

Eva E. Subotnik recently published an article entitled, Dead-Hand Guidance: A Preferable Testamentary Approach for Artists, St. John's Legal Studies Research Paper, 2022. Provided below is an abstract of the Article:

Postmortem copyrights in the United States allow for the control of art long after the artist has died. Successors to these interests, and even the public generally, may have bona fide reasons to encourage visual artists to be specific and comprehensive about the ways in which artwork is to be reproduced and used after the artists’ deaths. Nevertheless, this chapter cautions that efforts to encourage visual artists to provide guidance should simultaneously discourage any attempts to make these instructions binding. First, it is not clear that purportedly binding testamentary instructions about these matters will be effective. Second, the proliferation of such instructions may run counter to the goals of copyright law, raising the question of whether they should be effective. In short, in these matters, dead-hand guidance is preferable to dead-hand control.

Jeffrey Epstein aides reportedly accused of pocketing $13M from estate

Two advisors to billionaire Jeffrey Epstein, and executors of his estate, have been accused of hiding millions of assets in an investment trust. Attorney Darren Induce and accountant Richard Kahn have been accused of hiding nearly $13 million.

Butterfly Trust was registered by Epstein in 2013, and the alleged transfer occurred nearly a year ofter Epstein took his own life in 2019. 

The attorney general of the US Virgin Islands, Denise George, has requested that the Epstein estate submit to discovery to ensure that other assets have not been transferred to his executors. An attorney for the estate categorically rejects the assertions of wrongdoings.

For more information:

See Isabel Vincent “Jeffrey Epstein aides reportedly accused of pocketing $13M from estate” New York Post, July 23, 2022.

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Article: Legacies of a Pandemic: Remote Attestation and Electronic Wills

Richard F. Storrow recently published an article entitled, Legacies of a Pandemic: Remote Attestation and Electronic Wills, Mitchell Hamline Law Review (2022). Provided below is the abstract to the Article:

The coronavirus pandemic has compelled governors and legislatures to fast-track remote attestation, a previously prohibited form of will-execution witnessing that has largely been left out of the thoughtful, nearly two-decades-long but largely unsuccessful effort to validate electronic wills. This Article examines the unforeseen problems that have arisen in the rush to institute remote attestation in the current crisis, urges lawmakers to interpret the presence requirement as encompassing remote attestation, and predicts that the current experiment with remote attestation will speed the enactment of electronic-will legislation.

The wealthy now have more time to avoid estate taxes, thanks to an IRS change

Due to recent changes from the IRS, those who have significant wealth will now find it easier to avoid federal estate taxes. The IRS improved “portability,” which is used by high-net-worth married couples expecting to owe federal estate taxes when one spouse dies. Now, surviving spouses will have up to five years, instead of only two years, to elect portability after their spouse passes.

In 2022, there is a $12.06 million exemption, meaning federal taxes won’t be levied on $12.06 million or less that is left to children or other non-spouse beneficiaries during life or at death. Anything above that will be subject to 40% estate taxes.

These new changes are made even easier by having the ability to elect portability on an estate tax return instead of having to request guidance from the IRS. While estate tax returns may cost between $5,000-20,000, that amount pales in comparison to 40% on every million dollars of the portability exemption.

For more information:

See Kate More, CFP “The wealthy now have more time to avoid estate taxes, thanks to an IRS change” CNBC, July 21, 2022.

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

Is this a valid will for House of Yahweh leader? Yisrayl Hawkins leaves behind 30+ kids, 200 properties, $5 million in assets

Controversial religious leader, Yisrayl Abel Hawkins, who lead the House of Yahweh, left behind what applicants are claiming is a holographic will. A Callahan County, Texas court is set to decide if the will is valid and can proceed through probate.

In the State of Texas, a holographic will must been signed by the deceased and is written in entirely their own handwriting. The will in question was created by Hawkins in 2008, thirteen years prior to his passing.

If a will does not meet the criteria to be a holographic will, then it must be signed by two witnesses. Objectors to this will, say that only one notary signed the will, therefore unable to meet this requirement.

During Thursday’s hearing, it was determined that there is still too much unknown about this will to make a decision regarding probate. The next hearing will determine the validity of the will. At this time, no date has been set.

For more information:

See Erica Garner “Is this a valid will or House of Yahweh leader? Yisrayl Hawkins leaves behind 30+ kids, 200 properties, $5 million in assets” Everything Lubbock, July 21, 2022.