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What Dead Celebrities Can Teach Us About Estate Planning

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What Dead Celebrities Can Teach Us About Estate Planning What Dead Celebrities can Teach us about Estate Planning FPA GA Regional Symposium John J. Scroggin, J.D., LL.M., AEP Table of Contents SUMMARY PRELIMINARY COMMENTS LESSONS FROM CELEBRITIES Dying Without a Will ……………………………………………………………..6 Dying Without a Current Will ………………………………………………….16 Simplicity versus Detail ………………………….………………………………19 Failure to Anticipate the Unexpected …………………………………….……..20 Not Planning For Taxes ………………………………………………………….24 Leaving Family Members Nothing ……………………………………………...29 Disproportionate Favoritism …………………………………………………….33 Legacy Planning …………………………………………………………………..37 Dispositions of The Deceased’s Body ……………………………………………44 Ruling from the Grave …………………………………………………………...46 Post-Mortem Treatment of Pets …………………………………………………50 Incapacity Planning ………………………………………………………………51 Not Anticipating Conflicts, Contests, and Other Challenges …………………..61 Consequences of Remarriage on Estate Planning ……………………………....68 Personal Property – The Greatest Source of Family Conflict? …………….…..79 Why Domicile Matters ………………………………………………….…………85 LESSONS FOR CELEBRITIES The Right of Publicity ………………………………………….……………….....92 Current Estate Taxes on Future Expectations …………………………….…......96 Celebrity Secrecy …………………………………………………………..……….98 OTHER ISSUES AND STORIES A Few Interesting Estate Planning Issues ………………………………..……100 Unusual Will Provisions ………………………………………………..…..…….. 105 CONCLUSIONS CELEBRITIES MENTIONED IN THE ARTICLE 1 What Dead Celebrities Can Teach Us About Estate Planning By: John J. Scroggin, AEP (Distinguished), J.D., LL.M Copyright, 2016 FIT, Inc. All Rights Reserved. "Life is pleasant. Death is peaceful. It’s the Transition that’s Troublesome.” Jimi Hendrix EXECUTIVE SUMMARY: It is interesting how the common estate planning mistakes of average clients are so often replicated and exaggerated in celebrity situations. This article will discuss some of the things we can learn from high profile celebrity estates, recognizing that our typical clients receive less media attention and, often enough, have a few less zeros on their estate values. Generally when a celebrity dies and the planning is done properly, there is virtually no media scrutiny. However, the nature of celebrity status can exaggerate the issues that are created by common mistakes (e.g., the recent speculative media attention paid to Prince’s dying without a Will or the Sumner Redstone conflicts over his competence). These exaggerations and the voyeurism of our culture make celebrities a helpful tool in discussing estate planning issues. PRELIMINARY COMMENTS: Celebrities get attention. Their deaths magnify that attention. The public’s interest in the details of a celebrity’s personal life and death are reflected in the number of websites on the topic. See for example: http://www.celebritynetworth.com http://www.therichest.com/celebnetworth/ http://www.probatelawyerblog.com/celebrities/ http://trialandheirs.com/ https://www.livingtrustnetwork.com/estate-planning-center/last-will-and-testament/wills- of-the-rich-and-famous.html http://wills.about.com/od/celebrityestates/qt/Famous-Wills-And-Celebrity-Estates- Actors-Actresses-And-Musicians.htm http://www.viralpiranha.com/right-before-they-died-they-had-one-last-thing-to- say/?utm_campaign=dcq-dt-us-160505-vp&utm_medium=cpc&utm_term=5385393- Their+Awe-Inspiring+Final+Words+Before+They+Died- 2 DonKnottsGun_5ffbc56337af5f99cff3a0f213f7da4f.jpg&utm_source=ob&utm_content= 1b1dd0-59344822 Numerous books provide salacious details of celebrity deaths and subsequent family fights over assets, including: Russell J. Fishkind, Probate Wars of the Rich and Famous, John Wiley & Sons (2011). Andrew and Danielle Mayoras, Trial and Heirs- Famous Fortune Rights – What You Can Learn from Celebrity Errors, Wise Circle Books (2009). Herbert E. Nass, Wills of the Rich and Famous: A Fascinating Glimpse at the Legacies of Celebrities, Gramercy (2000). Joseph J. Dadich, Celebrity Estate Plans Gone Bad: Secrets Every Woman Needs to Prevent Emotion and Financial Turmoil When a Loved One Dies, Create Space Publishing, 2011. In the author’s opinion, one of the most discerning articles on the often bizarre aspects of death and inheritance was written about Howard Hughes by David Margolick in the New York Times on October 5, 1997.1 Below is a portion of the article: “Howard Hughes… didn't like anybody very much. He hated doctors. He fought with lawyers. He despised his relatives. And most of all, he loathed tax collectors. And yet these were the folks who laid their hands on his vast estate -- in part because no one could ever find a bona fide Hughes will directing the money somewhere else. ... But who could have anticipated just how protracted, and how populated, the fight would be? It lasted 10 years, involved over a thousand players, generated countless headlines, a movie and millions in legal fees. It also brought forth a host of long-lost spouses, children and other relatives, plus assorted freeloaders and charlatans. …. And there were the tax men, from California and Texas and Washington, ravenous for what Hughes had cheated them of while alive. … Determining the domicile of a man who'd lived his life in hotels was not easy; … Theirs was a multi-front war, proceeding in Nevada, Texas, California, Utah and Delaware; … a Los Angeles legal secretary found another purported will, which just happened to leave one-fifth of the fortune to a dormant corporation she just happened to own. Large numbers of heretofore unknown Hughes children showed up. …And there were various ''wives.'' Most were fruitcakes; … Where the money ultimately went is something of an anticlimax. Happily, most ended with the Medical Institute …. Howard Hughes's power to do something worthwhile with his billions had somehow survived the lawyers, the relatives, the leeches, the fakers and Hughes himself. ''Howard Hughes, whatever he may have been, has left something of value to all American people,'' the Attorney General of Delaware … declared after the divvying up. ''But I just don't think that was ever his intention.'' 1 An unabridged version of this New York Times article can be found at https://www.nytimes.com/books/97/10/05/reviews/971005.05margolt.html (last visited April 30, 2016). 3 In 1983 (7 years after his death), the Howard Hughes estate passed roughly $2.5 billion to 22 cousins after a rather hefty estate tax payment. In the course of the estate administration, the courts ruled that Hughes Aircraft (probably Hughes’ most valuable asset) was owned by a charity, Howard Hughes Medical Institute. The court’s ruling effectively eliminated state and federal claims for significant death taxes on the value of Hughes Aircraft. In 1985, Hughes Aircraft was sold by the charity to General Motors for $5.2 billion. Authors Comments: First, I have not represented any of the celebrities or their families who are discussed in this article. All of the information about the celebrities’ planning has been obtained from internet sources and other non-privileged sources. Interestingly, the values given for celebrity estates, family dispositions, taxes, conflicts and settlement costs can vary widely, depending upon the source. Second, as used in this article, a “celebrity” will be defined as anyone who has significant current notoriety or had past notoriety. We will also throw into the material a few decedents of non-existent notoriety and some celebrities who are still alive, when they have interesting stories that add to the themes. Third, this article contains a plethora of facts and laws that can change rapidly. To the best of my knowledge, the facts and law that are referenced are accurate as of May 31, 2016. Prior to relying upon information provided in the article, I strongly recommend that you do your own research. I have tried to provide multiple additional research sources to aid that process. Last, I have not tried to replicate all of the standard discussions of celebrity estate planning mistakes or cover every conceivable estate planning issue. Instead, the principal focus is on examples of unexpected consequences and potential traps and opportunities that may surprise both advisors and their clients. 4 LESSONS FROM CELEBRITIES 5 DYING WITHOUT A WILL “I will continue to continue to pretend that my life will never end…”2 Paul Simon DYING WITHOUT A WILL DOESN’T DAMAGE THE DECEASED, BUT IT SURE MAKES IT HARD ON THE SURVIVORS Celebrities: Howard Hughes was certainly not the first or the last celebrity to die without a Will. Among the many deceased, recalcitrant Will-makers are: Abraham Lincoln was shot on April 14, 1865. He died the next morning without a Will despite being a skilled and successful attorney.3 He left an estate of $110,296.80 (the equivalent of several million dollars today). The intestate estate was administered by Supreme Court Justice David Davis, a close family friend.4 Prince died without a Will on April 21, 2016. His estate has been estimated to be worth $300 million.5 Sony Bono died while skiing6 in 1998 with an estate estimated to be worth between $1 million to15 million, but without a Will. Cher promptly submitted a claim against the estate for unpaid alimony,7 despite Cher having an estate estimated to be as much as $300 million. Pablo Picasso died in 1973 at the age of 91, leaving behind a substantial estate that included artwork (roughly 45,000 pieces), five homes, gold and bonds. However because he did not have a will, it took 6 years to settle his estate at a cost of $30 million.8 James Dean died in 1955 at age 24 without
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