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Scientology and Estate Planning Handout Materials Are Available for Download Or Printing on the HANDOUT TAB on the Gotowebinar Console 11/12/2019 Scientology and Estate Planning Handout materials are available for download or printing on the HANDOUT TAB on the gotowebinar console. If the tab is not open click on that tab to open it and view the materials. 1 1 Scientology and Estate Planning By: Thomas Cummins and Martin Shenkman, Esq. 2 2 General Disclaimer The information and/or the materials provided as part of this program are intended and provided solely for informational and educational purposes. None of the information and/or materials provided as part of this power point or ancillary materials are intended to be, nor should they be construed to be the basis of any investment, legal, tax or other professional advice. Under no circumstances should the audio, power point or other materials be considered to be, or used as independent legal, tax, investment or other professional advice. The discussions are general in nature and not person specific. Laws vary by state and are subject to constant change. Economic developments could dramatically alter the illustrations or recommendations offered in the program or materials. 3 3 1 11/12/2019 Additional Disclaimer If there are any errors in how a particular faith is portrayed please email [email protected] and I will correct the materials and recirculate them. There was no intent to provide more or less coverage of the impact of any particular faith on estate planning. Rather, the objective was to use customs of various faiths to illustrate how planning can be tailored to respect and reflect the precepts of any faith. If you feel something important, or a particular faith’s omissions in the materials should be addressed email me relevant information at [email protected] and I will correct the materials and recirculate them. No disrespect was intended in the assembly of any of these materials. 4 4 Thank you to our sponsors InterActive Legal – Vanessa Kanaga – (321) 252-0100 – [email protected] 5 5 Religion and Estate Planning Some General Thoughts 6 6 2 11/12/2019 Ongoing Series on Religion and Estate Planning This presentation is the 5th in an ongoing series on religion and estate planning. The goal is to build awareness and sensitivity as to how estate planners (attorneys, CPAs, financial advisers, trust officers, etc.) can guide clients of any faith in planning, drafting and implementing an estate plan that comports with the client’s particular faith. This installment will address planning for a client who is a Scientologist. If you are knowledgeable about a faith we have not yet covered, please contact Martin Shenkman and help us 7 cover that faith as well. 7 Religion and Diversity An analogy for diversity, is not the rainbow, but a third world bazaar with its infinite array of scents, colors, textures, sounds, and more. You can smell, taste, touch and embrace each unique stimuli. Martin Luther King, Jr. in Where do We Go from Here? Chaos or Community ”We have inherited a large house…a great ‘worldhouse’ in which we have to live together – black and white, Easterner and Westerner, Gentile and Jew, Catholic and Protestant, Muslim and Hindu…a family separated by ideas, culture, and interest who …must learn somehow to live with each other in peace.” That is closer to the concept of what diversity truly encompasses. 8 8 Should an Attorney Address Religious Considerations? Many practitioners are reluctant to address religious issues, viewing them as outside of the purview of matters appropriate for an attorney or estate planner. The tremendous impact which religious rituals and traditions can have on each estate planning document, and many of the common estate planning techniques, practically assures that important personal goals of the religious client will be violated if the planner does not address them. No practitioner would knowingly violate a client’s religious wishes. As you seek out and address client’s religious and other personal wishes, you will create a bond with them that will take the relationship beyond that of being as mere Scribner or consultant, to that of being a confidant and family adviser. The rewards of providing that level of personal service, and the strengthened client bonds, will enhance your practice, client retention and more. 9 9 3 11/12/2019 The Goal of Estate Planning Estate Planning should not be just about the transmission of wealth. Estate planning should be about the transmission of values. For many, it should encompass the transmission of beliefs as well as values. This can be done by integrating religious considerations into the estate planning process. 10 10 Areas of Estate Planning Affected by Scientology Considerations Charitable giving. Clauses determining disability. Transmitting religious values to children and other heirs. Special provisions and requirements avoiding psychiatry and psychotropic drugs require that many provisions governing capacity, substance abuse, etc. be revised. Fiduciaries need authority to disburse funds for religious education (e.g. Scientology auditing), charitable giving (to inculcate a core religious value), and other purposes consistent with religious goals. Fiduciaries must be selected that have the appropriate knowledge and sensitivity to address Scientology religious considerations. Mandatory arbitration of certain claims before a Scientology religious body. The belief in a person’s sole or “Thetan “ returning in a future life. 11 11 Religion and Estate Planning Overview of Scientology 12 12 4 11/12/2019 Overview of Scientology L. Ron Hubbard (“LRH”), founded Scientology and defined Scientology as “Scientology is knowledge.” There is an incredible array of publications that define in depth the beliefs and concepts that underly the concepts of Scientology. Much of the literature of the Church is a record of Mr. Hubbard’s observations and research into the nature of man and each individual’s capabilities as a spiritual being…” “…the mission of the Church of Scientology is…to help the individual regain his true nature, as a spiritual being, and thereby attain an awareness of his relationship with his fellow man and the universe.” The essential tenets of Scientology are: “You are an immortal spiritual being. Your experience extends well beyond a single lifetime. And you your capabilities are unlimited, even if not presently realized. Furthermore, man is basically good. He is seeking to survive.” 13 13 Scientology is Unique and Complex Scientology includes many unique concepts, terminology, and doctrines, some of these can be important to the estate planning process. Scientology is complex, and endeavoring to summarize a few salient points of the faith cannot provide a meaningful understanding of what the faith involves. Nonetheless, some description is also necessary given the pervasive misconceptions many have. Also, the principles of Scientology are quite different than more widely observed faiths, so it will be difficult for someone not familiar with Scientology to anticipate the impact it might have on planning. Hopefully, this very brief understanding will also provide practitioners a better basis to advise Scientologist clients. 14 14 Scientology May Coexist with Another Client Faith The goal of Scientology is not so much the belief in a particular deity and the worship of that deity through particular rituals, but the growth of the individual human being with the ultimate goal of improving society as a whole. Thus, a practitioner may encounter a devout Scientologist who may also have been raised in another faith, and may not have disavowed that other faith. 15 15 5 11/12/2019 Scientology the Science of Knowledge “Scientology” could perhaps be translated as the science of knowledge. Perhaps even more so as the science of self-knowledge. The goal of Scientology is, at the core, to guide individuals to survive, but more so to help the individual improve, be happier and more fulfilled, and to live an exemplary life. In 1950 Hubbard published the book “Dianetics: The Modern Science of Mental Health,” which developed the foundation for what eventually become known as “Scientology.” Self-knowledge and inner peace is found through formal courses, reading and studying Scientology literature (L. Ron Hubbard wrote a massive library of materials), participation in the community, and services, and a process unique to Scientology called “auditing.” This might very loosely be referred to as a form of guided self-exploration. 16 16 Auditing A fundamental process to Church doctrine is the practice of “auditing.” This is a process where an individual explores, with the guidance of a trained Church member referred to as an “auditor,” past experiences that may have had a negative or traumatic effect. An integral part of the auditing process is using a device which L Ron Hubbard invented that is called an electro-psychometer, which is commonly referred to as just an “E-meter.” The E-Meter when used by Church ministers help parishioners locate the source of spiritual travail. The parishioner by properly exploring and understanding those past memories, the influence or impact they have can be dissipated or neutralized. When all of these negative memories are addressed, the person reaches a state of better functioning, clearer thinking, and more. This is referred to as “clear.” A person is called “…a Clear because his basic personality, his self-determinism, his education and 17 experience have been cleared of aberrative shadows. 17 Scientology Values Should Infuse a Scientologist Estate Plan The quote below and on the following slide give only the quickest overview of Scientology values and beliefs that may affect an estate plan. They reflect goals that a Scientologist client may want infused into a plan. “What is important is how much service you can give the world and how much you can get done and how much better you can make things. These are important things. These are all that are important.
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