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Wilmington Trust is a registered service mark used in connection with various fiduciary and non-fiduciary services offered by certain subsidiaries of M&T Bank Corporation including, but not limited to, Manufacturers & Traders Trust Company (M&T Bank), Wilmington Trust Company (WTC) operating in Delaware only, Wilmington Trust, N.A. (WTNA), Wilmington Trust Investment Advisors, Inc. (WTIA), Wilmington Funds Management Corporation (WFMC), and Wilmington Trust Investment Management, LLC (WTIM). Such services include trustee, custodial, agency, investment management, and other services. Loans, credit cards, retail and business deposits, and other business and personal banking services and products are offered by M&T Bank, Member FDIC.
M&T Bank Corporation’s European subsidiaries (Wilmington Trust (UK) Limited, Wilmington Trust (London) Limited, Wilmington Trust SP Services (London) Limited, Wilmington Trust SP Services (Dublin) Limited, Wilmington Trust SP Services (Frankfurt) GmbH and Wilmington Trust SAS) provide international corporate and institutional services.
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This article reprint appeared in the January 2022 issue of Estate Planning magazine. What is the value of a celebrity’s name and image at death? Since name and image is likely an asset that’s includible in an individual’s estate, swings in its value could have dramatic estate tax consequences. Specifically, the post-mortem right of publicity (ROP) allows an executor or heir to exploit a deceased individual’s persona. The ROP is governed by state law, which has resulted in a patchwork of different laws across the country. By examining the long-awaited Tax Court decision in the Estate of Michael J. Jackson and comprehensively reviewing state laws across the U.S., this article analyzes how to value and plan for the post-mortem ROP, including how to help mitigate estate tax consequences and maximize value for heirs.

Please see important disclosures at the end of the article.

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