Rosenbauer Law Office - February 2024

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INSIDE THIS ISSUE

What Leadership Has Taught Me

1

Bizarre Legal Battles

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Unique Laws Around the World

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Puff Pastry Berry Hearts

Teach Kids to Resolve Their Own Arguments!

Lessons From Hoffman’s Estate

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Philip Seymour Hoffman’s Estate Oversight BEYOND THE STAGE

The unexpected demise of actor Philip Seymour Hoffman at just 46 shocked the world and brought to light the intricacies of estate planning. His passing left behind a substantial estate worth over $35 million, primarily bequeathed to his long-term partner, Marianne O’Donnell. A glaring issue with Hoffman’s will was its outdated status, failing to encompass his entire family. Drafted in 2004, it only acknowledged his son, Cooper, with daughters Tallulah and Willa, born after that, absent from the document. This oversight necessitated a complex navigation through New York’s probate system, showcasing the need for everyone to update their will regularly.

into the estate since they were born after the will’s creation. Thankfully, New York law, like many other states, offers protection for children in this situation, provided there’s no explicit intent to exclude them. Hoffman’s choice not to marry O’Donnell further complicated matters, leading to a substantial estate tax burden. Unmarried, Hoffman’s estate faced a staggering tax rate of up to 40% federally and 16% in New York State, culminating in a potential $14 million tax bill from his $35 million estate. Marital status plays a crucial role in estate tax liabilities, something entrepreneurs with significant assets should note. Hoffman’s case exemplifies why proactive and continuous estate planning matters. Regular updates to one’s estate plan can

Photo: Georges Biard

significantly ease the burden on your loved ones during times of grief. It’s a stark reminder to meticulously manage and regularly revise your estate plans, especially for entrepreneurs overseeing considerable assets. It ensures your final wishes are honored, and your loved ones are provided for.

The situation raised significant questions about how Hoffman’s daughters figured

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