Texas Estate Planning

Latest on the Queen of Soul’s Estate

The IRS said that Aretha Franklin’s estate owed more than $7.8 million in unpaid income taxes, interest and penalties from 2010 to 2017.
The Detroit Free Press’ recent article entitled “Aretha Franklin estate reaches deal with IRS to pay off claimed $7.8 million tax debt” reports a big breakthrough. It seems that Franklin’s four sons and the IRS have reached a settlement that would expedite the payment of the remaining tax burden and allow her sons access to some of the money from their late mother’s fortune.
Aretha’s heirs have not yet inherited anything from the estate because of the IRS situation.
In a petition filed February 19 in Oakland County Probate Court, the estate said the proposed arrangement includes an immediate $800,000 payment to the IRS. This is despite the fact that the estate continues to question the total tax bill owed.
Since her death, Franklin’s estate has been steadily paying on the tax debt, as well as the constantly growing interest, as it appeals the IRS’s claimed total. As of December 2020, the balance was $4.75 million.
The new petition says the final IRS bill will be determined “by agreement or litigation.”
The agreement between the estate and the IRS details the way in which Aretha’s posthumous revenue will be distributed, until the tax debt is resolved. Backdated to January 1 of this year, it includes new income from song royalties, licensing agreements and other money streams. This agreement states that 45% of quarterly revenue will go toward the existing IRS balance. 40% would also be earmarked for an escrow account to deal with the taxes due on the newly generated income. The other 15% of revenue would be used for managing the estate.
The agreement also provides an immediate $50,000 payment to each of Franklin’s four sons and approves quarterly cash payouts to them. This proposed deal, authorized by 10 attorneys representing the sons, was submitted to the court by attorney Reginald Turner. The Detroit lawyer and incoming American Bar Association president was appointed last year as temporary personal representative of the Franklin estate. The agreement has to be approved by Judge Jennifer Callaghan to be executable.
Franklin died in August 2018, after a long battle with cancer.
Reference: Detroit Free Press (March 1, 2021) “Aretha Franklin estate reaches deal with IRS to pay off claimed $7.8 million tax debt”

Tax Season and Estate Planning

It’s that time of year again–where we scrounge up paperwork and receipts, putting everything together in order to file taxes. It might not be fun, but it’s necessary and could even put you in a good position to start your estate planning process. 

 

In a Forbes article titled, “How to Take Advantage of Tax Season to Tackle Estate Planning,” financial experts stated that, “without estate planning documents, an estate loses anywhere from 3% to 8% of its value to legal costs and fees.” This loss can be detrimental for families and more costly than paying an attorney to get documents in place ahead of time. 

 

The main reason folks don’t have an estate plan in place is simply because they haven’t gotten around to it (caring.com). But it’s not an option to “get around” to your taxes. So while you have everything together, start the search for estate planning attorneys in your area. 

 

The National Institute on Aging has an excellent guide to “Getting Your Affairs in Order” which includes a helpful list of financial documents you will need when completing your estate plan:

 

• Source of income and assets (pension from your employer, IRAs, 401(k)s, interest, etc.) 
• Social Security and Medicare/Medicaid information 
•  Insurance information (life, health, long-term care, home, car) with policy numbers and agents’ names and phone numbers
• Names of your banks and account numbers (checking, savings, credit union) 
• Investment income (stocks, bonds, property) and stockbrokers’ names and phone numbers 
• Copy of most recent income tax return 
• Location of most up-to-date will with an original signature 
• Liabilities, including property tax–what is owed, to whom, and when payments are due 
• Mortgages and debts–how and when they are paid 
• Location of original deed of trust for home 
• Car title and registration 
• Credit and debit card names and numbers 
• Location of safe deposit box and key 

I’ve started organizing my documents, but now what do I do? 

 

Filing taxes and finding documents are both hefty tasks in their own right, but as you conduct your search, you might come across other important papers that will be necessary in the estate planning process. Birth certificates, marriage licenses, social security cards, and even old wills should be set aside and stored in a safe place for future estate planning, or just life in general. 

 

First, we recommend calling an Estate Planning Attorney so that you know you’re gathering all the items that they’ll need from you. Then, tell someone who you know and trust about the locations of the documents, preferably someone you’ll name as executor or beneficiary in your Estate Plan–your documents won’t be helpful if no one can find them. 

 

Check two things off at once by preparing for your estate plan while doing your taxes! 

 

In the mood to organize? Download our free, printable e-book to help you keep important information together for your loved ones who might need it someday. Download Ebook- what you didn't know you needed to know.

Why Should I Attend an Estate Planning Workshop?

You’re busy. There are a lot of things you want to do that you don’t even get to do, so why should you spend your Saturday afternoon at your local library listening to an attorney? Well, if you’ve been meaning to “get your affairs in order,” name a guardian for your children, or are looking into nursing home options, then Ard Law Firm’s “Preserve Your Legacy Workshop” at Helen Hall Library this Saturday, March 11, 2023 @ 11-1 PM is an excellent place to start. 

 

We’ve noticed that families currently going through some sort of transition (i.e. retirement, marriage, having children, or seeing their children become legal adults), highly benefit from having accurate and updated information about what an Estate Planning attorney can do to help you. You can’t know what you don’t know–and a workshop will help you know! 

 

So here are 5 benefits of attending an Estate Planning Workshop: 

 

1. Meet your future attorney. 

Estate Planning lawyers are not like the ones you see on TV. We are family people, focussed on taking care of our clients and their families. We know we won’t be the right fit for everyone, but a workshop will certainly help you assess if our values and services align with your needs. 

 

2. Learn where to begin. 

We often speak with clients who don’t really know what they need, but they know they need something. We’re happy to serve people with any and all levels of insight about Estate Planning, but we understand that you don’t want to jump into any process, let alone a legal process, without some direction.

 

The basic terms we discuss will be familiar to you, but our attorney will help weave them together in a way that makes sense for you and your family. That’s exactly why we host workshops–to help you better understand your options in these next stages of life. Whether that’s learning how to pay for a nursing home, making sure your minor children are taken care of in case of an accident, or learning more about pensions for aging Veterans, we’re here to help you get the ball rolling. 

 

3. Get your basic questions answered. 

Although we can’t offer you personal legal advice at the workshop, the presentation is sure to cover common questions surrounding Estate Planning, Probate, Medicaid, and VA Aid & Attendance. There will be a time towards the end of the workshop where everyone will be able to ask the attorney any unanswered questions they might have. 

 

4. Meet other people in your community going through a similar situation. 

You’re not the only one starting the process. The NAME Workshop is a great time to meet your neighbors who will be finding their answers right alongside you. Maybe they’ve started and stopped their Estate Planning before or looked into other avenues to afford a nursing home and can help you navigate your own path forward. 

 

5. Receive flyers with helpful information. 

We really appreciate your time and attention, that’s why we’ll make sure all the right information gets home with you. It’s always helpful to have something you can reference, and with our helpful flyers, you can rest assured that the information you’re reading is correct. 

 

It’s fairly common to hear clients say, “My friend at the beauty salon said…” Sometimes this information is correct, but usually it’s only partially correct. We love that folks are talking about estate planning, probate, Medicaid, and VA Aid & Attendance, because we know how important these topics are, but we just want to make sure you have the most accurate information available to you. 

Ard Law Firm really believes in the importance of speaking with our community about all the services we offer–and we’re so excited to see you this Saturday (March 11, 2023) at the Preserve Your Legacy Workshop at Helen Hall Library (100 W. Walker St. League City, TX).

Space is limited, so RSVP by reserving free tickets here

5 Benefits of Having an Estate Plan

Getting an estate plan can be daunting, especially if you’re the first one in your family to do so. It requires making a lot of important and informed decisions, which is why it’s essential to find a licensed attorney specializing in estate planning who can guide you through the process in a way that makes sense to you. 

 

According to a survey from caring.com, only 33% of Americans have an estate plan in place. And the main reason given for not having documents is that people simply “haven’t gotten around to it,” followed by believing they “don’t have enough assets to leave to anyone.” 

 

But estate planning isn’t about the amount of assets you have, it is about making your own decisions about how those assets get passed along to your loved ones. Each state government has a set of laws dictating what happens to property and assets when someone dies. This process is called “probate,” and can be avoided with the proper estate planning documents in place. Otherwise, probate can be a lengthy, expensive, and stressful process for your kin. 

 

There are infinite reasons why estate planning is important, but you’ll only know exactly how it can impact your life and finances if you talk with an attorney. 

 

Let’s take a deeper look at some of the benefits of estate planning: 

 

1. Making your own decisions, rather than letting the government make them for you.  

 

Having an estate plan in place ensures that your assets, no matter how many, transfer smoothly to the people you intended. For instance, if there is a child with disabilities, receiving an inheritance might disqualify them from certain financial benefits. But if they inherit inside a trust, the child would be able to stay on benefits and inherit any money or assets their loved one wanted to give to them. 

 

2. Getting to keep the house. 

 

You might know of someone who sold their house to afford a nursing home or other elderly care. For many families this is heartbreaking, as a home might be their largest asset and has the potential to create a stronger financial standing for future generations. 

 

When you speak with an estate planning attorney, they are obligated to inform you of all your available options according to your needs and requests. In many cases, clients end up learning that they don’t have to sell the home and that there are other ways to pay for care as you age. 

 

3. Discovering VA benefits you might not have known about. 

 

One of the questions we ask during our intake process is “are you (or your spouse) a Veteran?” This is because, as attorneys, we’re obligated to inform you of all your available options, one of which is “Veteran Aid and Attendance.” 

 

VA Aid and Attendance is a program to ensure that our aging Veterans and their spouses are taken care of. To help file these claims, you must be an accredited attorney with the Department of Veteran Affairs. Our founding attorney, Sandra Perez Ard, went through the rigorous process and is proud to offer her services to our nation’s Veterans. 

 

4. Realizing you can qualify for Medicaid to help pay for a nursing home.

 

Medicaid is a program that’s dually funded by the federal government and your state government. This means there are a lot of laws and regulations that guide the Medicaid application process. Ard Law Firm, PLLC, is licensed to serve all of Texas–be sure the legal advice you receive is from an attorney licensed in your state. 

 

Again, attorneys are legally obligated to inform you of all your options and to do their best to help you in pursuing the option you choose. Anyone can assist in a Medicaid application, but not everyone knows the precise details required to be successful in this endeavor. 

 

5. Having a plan makes everything less stressful for your loved ones. 

 

Don’t add to the grief of those you love, make sure everything is squared away so that they don’t have to worry about paying your electricity bills on top of missing you. It’s not an easy situation to imagine, but it’s far better to have a plan in place than to leave everyone scrambling. An estate plan is often the last gift you give your loved ones and it helps give them Peace of Mind.

 

Having an estate plan creates peace of mind and a sense of security for you and future generations–don’t put it off any longer, plan when you can. At Ard Law Firm, your first consultation is free so there’s no need to worry.  Call us today to schedule: 713-429-0218

What is a "Sweetheart Will"?

Taking time to make sure your loved ones will be okay in the future is not only a great act of love, it’s also the basis for Estate Planning. Maybe that’s why the term “Sweetheart Will” exists. 

 

A “Sweetheart Will” is one of the most common forms of wills in which a couple leaves everything to each other and then to their children. This means a “Sweetheart Will,” is actually two wills, one for each spouse, that work in tandem to ensure your assets pass to your partner and then to your children. 

 

What a lovely name for such an act of love, but a “Sweetheart Will” isn’t the best option for every family.

 

When a Sweetheart Will isn’t the best option… 

 

Family dynamics are unique and sometimes complicated. There are many reasons why bequeathing everything to your partner and then to your children might not be the best option for you and your family. 

 

For instance, if you have a child or spouse that might eventually receive financial benefits like SSDI, leaving them all of your assets might disqualify them from these helpful programs. Thankfully, “contingent trusts,” keep your loved ones on these services while also allowing them to receive your inheritance via a trust. 

 

There are also many personal reasons as to why a Sweetheart Will just won’t work for you and yours. Certain family truths that are often difficult to discuss, like addiction or mental illness, can factor into how your will is drafted. 

 

Ultimately, the decision to name someone in your will or create a contingent trust for them is a great act of care and concern for their future. 

 

Benefits of a Sweetheart Will

 

And of course, Sweetheart Wills wouldn’t exist if they weren’t incredibly useful. They are sweet and simple and tend to “keep the peace” when it comes down to executing the will.

 

Sweetheart Wills work best: 

• If it’s your first and only marriage. 
• If this is the only marriage with children. 
• When all of your children get along. 
• When all parties agree that this is best for the family. 

 

When considering a Sweetheart Will, be sure to discuss the logistics with your partner and children. Getting everyone on the same page often makes the estate planning process much easier. 

 

How will you know if a Sweetheart Will can Work for Your Family 

 

Before making any Estate Planning decisions, one should always speak to a licensed professional. Attorneys stay up to date on laws and regulations in your area and have a duty to you as their client, to make sure your assets are handled appropriately. 

 

There are many details that go into the Estate Planning process and an attorney who specializes in this area will be able to steer you and your family in the right direction. 

Blunders in Estate Planning May Lead to Breach of Family Harmony

The Financial Post’s recent article entitled “Avoid these five mistakes when estate planning to preserve family peace” provides us with some of the biggest mistakes:

1. Treating family members differently. People do this frequently. They may have valid reasons for doing so. However, it’s still not a great idea. Instead, comfortably tell your children in advance why you’re doing this. This will avoid anger and jealousy between the children when they discover this. Try to leave assets equally, even if you don’t think it is fair.
2. Pass the family vacation home to multiple children. It's best to either sell the home in your later years or, if you keep it, make sure it is openly discussed. You might set up life insurance to specifically pay taxes and perhaps one or two children, so the remaining children can afford to keep the cottage. Even so, a sale is the cleanest approach.
3. Don’t tell the children anything about your money. Not a good idea. This approach often eliminates any ability to understand what might be most meaningful to your children or beneficiaries. Maybe less so in terms of cash, but in terms of family heirlooms or property. Perhaps a favorite piece of furniture was really important to two children, but there was never any discussion about it. As a result, it’s now completely left to them to fight over. This may sound like a small issue. However, many families have split up forever over just this type of scenario.
4. Purposely or inadvertently leaving most or all assets to a new spouse. It can occur by accident due to poor planning around ownership titles, lack of pre-nuptial agreements or the unintended naming of beneficiaries on investment accounts or life insurance. However, sometimes, it’s meant to hurt the children. The hurt can certainly go both ways and is frequently a major issue when a spouse isn’t treated fairly. Ask an experienced estate planning attorney to walk through this with you.
5. Significant charitable giving. If your gifts to charity aren’t discussed with your so-called traditional beneficiaries, there can be conflicts with the charity that can be drawn out.

Communicate what you’re doing and why to your family.

Reference: Financial Post (Nov. 9, 2022) “Avoid these five mistakes when estate planning to preserve family peace”

 

Exactly Why Do I Need a Will?

Some people mistakenly think not having a will allows their assets to bypass the time and expense of probate. That’s not true–if you die without a will, your property still must go through probate, says Fed Week’s recent article entitled “The Importance of Having a Will.”

If probate avoidance is an issue, you can create a revocable trust to keep control over the trust assets while you’re alive.

Assets placed in trust during your lifetime can be distributed at your death, under the terms of the trust, without going through probate.

There are many types of trusts, and they all establish a financial arrangement between three parties:

• The Trustor
• The Trustee; and
• The Beneficiaries.

The person creating the trust is known as the trustor or grantor. The trustee manages the trust and disperses income or principal from the trust according to specific terms.

When you draft a will, you shouldn’t forget about it. Any births, deaths, marriages or divorces all may create a need to revisit your so-called “last wishes.”

After each change, make sure your current will is both safe and accessible. You can leave your will with your executor. If you decide to keep your will somewhere else, your executor and other family members should know its location. The estate planning attorney who prepared your will should have a copy, as well as a memo revealing the location of the original.

Regardless of where you put your will, have another document for your funeral and burial instructions. Wills generally aren’t read until days or weeks after death, so that won’t help your family make prompt decisions about a funeral or a memorial service.

As a result, a separate letter should be used to specify your final wishes and your executor should know where these instructions can be found.

Ask an experienced estate planning attorney to help you write your will.

Reference: Fed Week (Nov. 2, 2022) “The Importance of Having a Will”

The Latest on Actress Anne Heche's Estate

Twenty-year-old Homer Laffoon asked for a bond of $800,000 as part of his 'ex-parte application' with the Superior Court of California in Los Angeles County to extend his control as special administrator of his mother Actress Anne Heche's estate.

The Omaha World-Herald’s recent article entitled “Anne Heche's son bids to 'expand authority' over late mum's estate” reports that documents show the 20-year-old asserts the expansion is "necessary" as the "tangible personal property of the estate" located in Anne's apartment needs to be moved as soon as possible in order to "avoid additional fees, costs and possible loss".

Homer also claims checks made payable to his mom need to be negotiated, endorsed and deposited into a bank account in the name of the estate as soon as possible, so they are not voided.

He said permission to allow him more control would let him "collect all claims, rents and other income belonging to the estate; commence and maintain or defend suits and other legal proceedings" as well as "request and receive copies of the estate's financial records".

This would also let him "manage, perform and enforce the rights and interests" related to Anne's book, 'Call Me Anne', due for release in January 2023.

The request comes two weeks after a judge ruled Homer can for now oversee his mother’s estate.

Prior to a hearing next week about the late actress' estate, Homer claimed she had $400,000 to her name at the time of her death and said she lived in an apartment. She didn’t own any property.

Anne's ex James Tupper, and their 13-year-old son, Atlas, also attended the October 11 hearing at a Los Angeles court. James said that he believes his son and Homer's relationship will be strained if a neutral party is not present to help mediate the estate matters.

James was told he could file an objection to his ruling that Homer is fit to oversee the estate, with the next hearing scheduled in a month.

Anne died after suffering a "severe anoxic brain injury" as a result of a fireball car crash in August. She did not leave a will. She had Homer with ex-husband Coleman Laffoon to whom she was married from 2001 to 2009, and had 13-year-old Atlas with actor James Tupper, who she was with from 2007 to 2018.

Reference: Omaha World-Herald (Oct. 23, 2022) “Anne Heche's son bids to 'expand authority' over late mum's estate”

There are Ways to Transfer Home to Your Children

Kiplinger’s recent article entitled “2 Clever Ways to Gift Your Home to Your Kids” explains that the most common way to transfer a property is for the children to inherit it when the parent passes away. An outright gift of the home to their child may mean higher property taxes in states that treat the gift as a sale. It's also possible to finance the child's purchase of the home or sell the property at a discount, known as a bargain sale.

These last two options might appear to be good solutions because many adult children struggle to buy a home at today's soaring prices. However, crunch the numbers first.

If you sell your home to your child for less than what it's worth, the IRS considers the difference between the fair market value and the sale price a gift. Therefor., if you sell a $1 million house to your child for $600,000, that $400,000 discount is deemed a gift. You won't owe federal gift tax on the $400,000 unless your total lifetime gifts exceed the federal estate and gift tax exemption of $12.06 million in 2022, However, you must still file a federal gift tax return on IRS Form 709.

Using the same example, let’s look at the federal income tax consequences. If the parents are married, bought the home years ago and have a $200,000 tax basis in it, when they sell the house at a bargain price to the child, the tax basis gets split proportionately. Here, 40% of the basis ($80,000) is allocated to the gift and 60% ($120,000) to the sale. To determine the gain or loss from the sale, the sale-allocated tax basis is subtracted from the sale proceeds.

In our illustration, the parent's $480,000 gain ($600,000 minus $120,000) is non-taxable because of the home sale exclusion. Homeowners who owned and used their principal residence for at least two of the five years before the sale can exclude up to $250,000 of the gain ($500,000 if married) from their income.

The child isn't taxed on the gift portion. However, unlike inherited property, gifted property doesn't get a stepped-up tax basis. In a bargain sale, the child gets a lower tax basis in the home, in this case $680,000 ($600,000 plus $80,000). If the child were to buy the home at its full $1 million value, the child's tax basis would be $1 million.

Another option is to combine your bargain sale with a loan to your child, by issuing an installment note for the sale portion. This helps a child who can't otherwise get third-party financing and allows the parents to charge lower interest rates than a lender, while generating some monthly income.

Be sure that the note is written, signed by the parents and child, includes the amounts and dates of monthly payments along with a maturity date and charges an interest rate that equals or exceeds the IRS's set interest rate for the month in which the loan is made. Go through the legal steps of securing the note with the home, so your child can deduct interest payments made to you on Schedule A of Form 1040. You'll have to pay tax on the interest income you receive from your child.

You can also make annual gifts by taking advantage of your annual $16,000 per person gift tax exclusion. If you do this, keep the gifts to your child separate from the note payments you get. With the annual per-person limit, you won't have to file a gift tax return for these gifts.

Reference: Kiplinger (Dec. 23, 2021) “2 Clever Ways to Gift Your Home to Your Kids”

Major Blunders in Estate Planning

Kiplinger’s recent article entitled “5 Common Estate Planning Mistakes to Avoid” warns that if you overlook an important step or make a misstep in your estate planning, everything could be undone. You could instead burden your family with a challenging and headache-inducing estate.

There are many ways to get things wrong. Let’s look at a few:

1. Not preparing for incapacity. The main reason to create a will is because we know that some day we’ll pass away. A will lets your family know how to distribute your property and other assets. A well-thought-out estate plan should identify the people authorized to make important decisions on your behalf regarding finances, health care and other critical matters. This is accomplished with powers of attorney. Once you are unconscious or afflicted with dementia, it will be too late. Make a list of decision-makers now, inform them of your wishes and create the necessary powers of attorney.
2. Failing to include funeral and burial wishes. If you can purchase a burial plot and make funeral plans, put this in your estate planning documents. If you don’t, it may mean a lot of work for your family after your death. Name someone to be in charge of the funeral and burial arrangements and make sure that person understands your wishes. If you don’t detail your wishes prior to your death, it may become an issue for your loved ones.
3. Ignoring the tax implications of transferring property. As generous as it may seem to give property to your family during your lifetime, it is usually much smarter – and far more generous – to delay the transfer until you’re deceased. If you convey the deed to property to your next of kin before you die, they may see a hefty tax bill whenever they sell the same property. That’s because the basis for that property will be tagged to the date on which you made your purchase, not the date you made your gift. As a result, it could leave your heirs scrambling to pay an enormous sum that would have been averted, had they been granted the deed after your death.
4. Failing to designate backups for decision-makers. The best of plans can go south without a secondary beneficiary. This will address any unforeseen events. Name backups for your executor and other decision-makers. If they can’t fulfill their obligations, a court will name substitutes unless you’ve already planned for these contingencies.
5. Not tracking beneficiary designations. In addition to stating the beneficiaries and their respective shares in your will, you must also communicate a directive to your bank that sets forth the interests in your account after your death. If you fail to do this, the bank’s rules will override anything you’re written in your will as to that account. That means your percentages will be different from those expressed in your will.

Take steps now to make certain there are no hidden issues that will haunt your family after you’ve passed.

Reference: Kiplinger (Oct. 17, 2022) “5 Common Estate Planning Mistakes to Avoid”

Is a Baby Born After Dad’s Death Entitled to Social Security Benefits?

The Free Press’ recent article entitled “Courts Ponder Benefits In Florida Social Security In Vitro Fertilization Case” reports that a panel of the 11th U.S. Circuit Court of Appeals last week took up the issue and effectively sent the case to the Florida Supreme Court for an interpretation of state law. That court will examine the case and issue an opinion that will go back to the federal appeals court.

The panel said in its decision that a key issue about Florida law in the case is a “question of first impression for this court” — meaning a first-of-its-kind question. The appeals court pointed to different interpretations of the law by Kathleen Steele and the U.S. Social Security Administration.

“Given these two reasonable interpretations of the Florida statute at issue, and the lack of Florida case law on the issue, we believe it is the better option to certify this dispositive issue to the Florida Supreme Court,” said the decision, written by Judge Barbara Lagoa, a former Florida Supreme Court justice.

The judge also wrote that the case “requires us to apply old statutes to new problems.”

Mrs. Steele applied for Social Security Child’s Insurance Benefits shortly after P.S.S.’s birth. She included the child’s birth certificate, which listed Phillip Steele as the father. The Social Security Administration denied the claim in 2014, saying the child did “not meet the dependency requirement for benefits.” Lower courts upheld the agency’s denial of the claim, prompting Steele to appeal in 2020.

The case involves legal interpretations related to wills and intestacy. Intestacy deals with situations where wills don’t exist or where parts of estates are “not effectively disposed of by will,” according to state law.

Phillip Steele had a will, but the court said it must “determine whether Florida law authorizes P.S.S. to inherit a child’s share of Mr. Steele’s intestate personal property, as is required in order to recover CIB (Child’s Insurance Benefits).”

The lower courts concluded that, under Florida law, a child conceived after the father’s death, could inherit property only through a will and not intestacy. As a result, they said, P.S.S. was not eligible for the benefits.

Phillip’s will listed his children living at the time of his death, but it also said the terms “children” and “lineal descendants” was to include those later born or adopted. Kathleen contends P.S.S. was “provided for” in the will and that a state law “effectively vests such a child with intestate rights in the event he or she is provided for by the decedent’s will.” As such, she argued P.S.S. is considered a “child” within the meaning of the Social Security Act and is entitled to the benefits.

Reference: The Free Press (Oct. 18, 2022) “Courts Ponder Benefits In Florida Social Security In Vitro Fertilization Case”