Recent advances in medical science now allow children to be
born after the death of one of their parents. Known as fertility preservation,
the issue of posthumously-conceived children brings new challenges to estate
- What impact does conception after death have on when an estate can
close? And when is it a certainty that all the heirs can be ascertained?
- What protections exist to guard against fraud?
- Will insurance companies, IRA, annuity, and other contract providers
have to be aware of this when paying benefits?
- Should a discussion of the possibility of children conceived after
death be addressed in routine estate planning—both for the clients sitting
across from you and for subsequent generations of family members?
Click here to read Patricia’s complete article on CPA Insider, and all of the
questions and issues she raises about this new paradigm of conception and