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SAINT LEO UNIVERSITY

GBA231: BUSINESS LAW I

INSTRUCTOR: JACOBS

Chapter 52: Wills, Trusts and Estates

This chapter covers the law of wills and trusts. You can’t take it ($) with you, but you have some control over where it goes. The laws of wills and trusts are about control. This control is not absolute now and never has been. Yet with intelligent foresight and timely estate planning, the extent and breadth of possible control would surprise most people. It is no coincidence that the money of large family fortunes, first accumulated in the early industrial age, remains essentially intact today with the help of wills, trusts, and proper estate planning.

The origins of the laws of wills and trusts go back to the canon laws of the medieval church. The church had much control, not only over the spiritual life of its members, but also over the more temporal affairs such as the disposition of worldly goods. The early church-based patterns of disposition of property based on family relationships are still reflected in more modern day laws such as the Uniform Probate Code. These traditions are strongly evidenced in civil law countries where the notion of forced heirship is still alive and well. England’s break from the church under Henry VIII started a more tolerant tradition within the common law. In other parts of the world religion remains the cornerstone of the laws of devolution.

Transfers of property can be generally categorized into two main classifications: lifetime or inter vivos and death or testamentary transfers. With lifetime transfers, the main motivation elements are taxes, control, and present needs. The federal wealth transfer tax structure is extensive and very complicated. The three main components of that tax structure are the gift, estate, and generation skipping taxes. In addition, states have also developed their own property transfer tax structures based on inheritance taxes, estate pickup taxes, or some combination thereof. All these taxes are premised on the notion that wealth accumulation was done with the blessings of the law structure, and transfers of that wealth afford an opportunity for the government to share in those riches.

The control element also goes to the issue of how much the owner is actually willing to give up before he or she departs this life. Simple human nature is such that it can be most difficult to give up control over assets that took the better part of a lifetime to accumulate. This problem is further exacerbated if the intended donee is too young, too immature, or an out and out spendthrift.

Lifetime needs make inter vivos transfers ever more difficult. In an age of being exposed to possible catastrophic health care costs late in life, many people simply cannot afford to make lifetime transfers that would otherwise make for good estate planning. The burgeoning growth of living trusts and similar financial planning devices are testaments to efforts to try to resolve this dilemma.

Once the end has come, the next classification of transfers can be subcategorized into testate and intestate death transfers. Testate means that the person has spoken by way of a legally recognized will or will substitute. The law of wills is much like the law of death taxes—very complicated and formalized. The general public often looks at the cases on admission of wills to the probate process and sees them as being overly harsh or doctrinaire. The basic point that must be remembered is that the decedent is not there to challenge any arguments against his or her purported intent. There is a rhyme and reason to it all in spite of the sometimes-arbitrary nature of such proceedings.

If a person has not written a will, or the will is not admitted to probate, he or she is deemed to have died intestate. Every state has stepped into this void and written a will by way of an intestate statute. Under these laws, the devolution follows the pattern originally created by the medieval church. This pattern is basically designed to convey the property to the person’s perceived natural bounty. The problem is that in an age of a fifty percent national divorce rate, the possibility of multiple families’ claims makes having a will more necessary than ever. In all events, if you want to control the disposition of your property at your death, have an up-to-date will at the ready.

Once a probate proceeding has begun, the person appointed by the court to administer the estate will be charged with three major duties:

1. To garner the assets of the estate.

2. To net out those assets by paying all proper claims, taxes, and costs of administration.

3. To distribute the net proceeds of the estate per the will or the intestate statute.

INTRODUCTION TO WILLS, TRUSTS AND ESTATES

Wills transfer property upon a death. If one dies “intestate” (without a will), your property is distributed according to your state’s statute. Trusts are used to transfer property that will be held and managed for a beneficiary during one’s life. A living trust is a special type of trust used for estate planning. A living will declares a person’s wishes regarding emergency medical treatment and decisions regarding being kept alive on life support systems.

WILL Comment by Gregory Jacobs:

A will is a written declaration of how a person wants his or her property to be distributed upon death. Wills are made out by the maker – called a “testator” (male) or “testatrix” (female) -- to transfer property after their death to a beneficiary.

· Requirements for Making a Will : Each state has a Statute of Wills that establishes the testamentary capacity of the testator, writing requirements, and signature requirements to make a valid will. I. Testamentary capacity involves the legal age to make a will and the need for a “sound mind” in making a will . II A will must be in writing – but there are few requirements about the nature of the writing. III Most states require the signature of the testator to be at the end of a will for the will to be valid. (initials, nicknames, and even an “x” can be valid and legal signatures as long as it is clear the testator meant them to be his signature). Comment by Gregory Jacobs: In Georgia, a person as young as 14 can make a will – in most states, the legal age is 18.

· IV Attestation by Witnesses: Only mentally competent witnesses can attest a formal will. Most states require either two or three witnesses that are not beneficiaries under the will to sign an attestation clause, a declaration found after the testator’s signature in which the witnesses state they witnessed the will. (An example of a will is found at page 879).

· Codicil: Wills can only be amended by adding a codicil, a separate legal document from the will, which must be executed with the same formality as the will itself. Wills are not properly changed with cross-outs or strike outs or words added in their margins.

· Revoking a Will: A will is revoked when the testator burns, tears, obliterates, or, in any way, destroys it. Additionally, a properly executed subsequent will revokes a prior will if it is the intent of the testator. Wills can also be revoked by operation of law. For example, divorce or annulment revokes disposition of property to the former spouse under a will but the remainder of the will is valid. The birth of a child will usually automatically change an existing will because of the newborn’s property rights.

· Joint and Mutual Wills: A joint will is a single instrument that is executed by two or more testators. Mutual, or reciprocal, wills are when two or more testators execute separate wills with each leaving their property to each other.

· Special Types of Wills : The law sometimes recognizes types of wills that do not meet all the normal, formal requirements discussed. A holographic will is entirely handwritten and signed by the testator and, in some states, may be legally valid even without witnesses. A nuncupative will is an oral will made in front of witnesses. Such oral wills are so-called “dying declarations” or “deathbed wills” and are invalid unless the testator is in fact dying. Comment by Gregory Jacobs: The States of Florida and Georgia do not accept holographic wills (example of such a will below).

· Simultaneous Deaths: The Uniform Simultaneous Death Act provides that each deceased person’s estate will be treated as though they had survived.

· Probate: When a person dies, his or her property must be collected, debts paid and taxes paid and the remainder of his estate distributed to his heirs (if he died with a will) or to the beneficiaries set by state law (if he died without a will). The process of settling an estate is probate, and is governed by state statute, and usually administered through a probate court. A personal representative is appointed to handle the will, either by the court, or by the testator, naming an executor or executrix in the will. If you die intestate, the court appoints an administrator or an administratrix to handle your estate. An attorney is also usually appointed to help administer the estate and to complete the probate. Comment by Gregory Jacobs:

Ethics: Videotaping the Signing of a Will

To prevent unwarranted will contests, a testator or testatrix can use a videotaped will to supplement a written will. Videotaping a will that can withstand challenges by disgruntled relatives and alleged heirs involves a certain amount of planning. Videotaped wills can only be used to supplement a written will, not to replace them. Videotaped wills, if properly made, reduce questions about the identity of the decedent’s true and correct will, the decedent’s state of mind and even his true intentions – giving him a chance, for example, to “reach out from the grave” and explain why he chose not to leave property to particular individuals.

TESTAMENTARY GIFTS

A gift of real estate left by will is called a devise ; personal property willed is called a bequest or a legacy. Specific gifts (gift, ring, a boat, etc.) are specially identified pieces of property. General gifts are not identified as to the specific property from which it will be made, so it comes from the general estate (such as money). The residuary gifts are established by the residuary clause leaving the remainder of the estate to someone (“I give my daughter the rest, remainder and residual of my estate.”). People inherit subject to all outstanding claims against the property, such as liens or mortgages, but can renounce the inheritance if they choose.

· Lineal Descendants : A will often states that a person’s property will be left to his “lineal descendants” (children, grandchildren, etc.) – either per stirpes or per capita. Comment by Gregory Jacobs: a person who is in direct line to an ancestor, such as child, grandchild, great-grandchild and on forever. A lineal descendant is distinguished from a "collateral" descendant, which would be from the line of a brother, sister, aunt, or uncle.

· Per Stirpes Distribution: Per stirpes distributes an estate based on the representation of the parent, so that a testator’s children (or a children’s children) will inherit their equal share of a deceased parent. If the testator’s spouse is still alive, the children get nothing. See the diagram below, which makes more sense of a per stirpes will. A = the spouse of the testator (dead) in the diagram. If A had lived she would have inherited everything in the will. But she is dead when her husband passed. Therefore, any of A’s 3 children who are alive at the time of the testator’s death receive 1/3rd of the estate ©. Because B and D, the couple’s other 2 children, are dead in the example, B and D’s children equally share the 1/3rd shares of both B and D.

· Per Capita Distribution: This type of distribution means that an estate will be distributed to the surviving lineal descendants equally . Example: A is dead when her husband passes, so all the estate of the husband will go to the lineals. If the testator has 2 living children at the time of his death, and 2 living grandchildren and 2 living greatgrandchildren, each of his 6 living descendants will receive 1/6th of his estate.

· Ademption : If a specific gift is left to a beneficiary, but the property is no longer part of the estate, the beneficiary gets nothing. This is an ademption. Example: John has an estate worth $2 million and he has 2 children. In his will, he leaves his home, worth $1 million, to his son, and leaves all his money to his daughter. Before John passes, however, he sells the house and banks the sales proceeds of the house. Now John has $2 million in the bank and he ends up with that same $2 million when he passes. The daughter will receive ALL the money. The son will get nothing – the property the son was to receive under the will— the house – was adempted .

· Abatement : When a testator’s estate is not large enough to cover all the bequests, abatement applies. Specific gifts are distributed, then the general gifts, and finally the residual gifts. If there are only general bequests, then they are distributed proportionately. Example: If A, believing his estate is worth about $300,000, leaves $100,00 in his will to both the Red Cross and Habitat for Humanity, and the rest of his estate to his daughter Jane -- but A dies with only $250,000 total – the Red Cross and Habitat (specific gift recipients) will receive their $100,000 each but Jane will only get $50,000 (the residual gift person). The residual gift has been “abated.”

INTESTATE SUCCESSION

If a person dies without a will, or what the law calls “Intestate,” or if the will is invalid, his property is distributed pursuant to the state’s intestacy statute to the decedent’s heirs. Usually it is distributed first to the spouse, children, lineal heirs, collateral heirs, and other next of kin. If there are no surviving relatives, the estate escheats to the state. Any person, of course, can expressly leave his or her property to exactly the persons or organization desired simply by executing a legal will. Comment by Gregory Jacobs: Reversion of a property or monies to the State if their owner dies intestate without any heirs, or when a bank account remain inactive for a certain number of years and the efforts to contact the account holder prove fruitless. However, the money in the bank account (less any service charges) can be redeemed if the account holder reappears. From French 'escheoir,' to devolve.

IRREVOCABLE TRUST

A trust is a legal arrangement in which a person, called the “settler” or “trustor” or transferor delivers and transfers certain of his property to a trustee to hold for the benefit of a beneficiary. Trusts can be created during the lifetime of a trustor (for tax and other reasons) and become effective while the settlor is still alive or at his death. The trustee collects money owed to the trust, handles investment of the trust monies, and makes distributions to the beneficiary. The property in the trust is called the trust corpus. A trust, when created, is considered an irrevocable trust – cannot be changed – unless the trust documents reserve the right to change it and it is therefore called an irrevocable trust. Comment by Gregory Jacobs:

· Beneficiaries: “Income beneficiaries” receive the trust income in a trust; “remainder beneficiaries” receive the trust corpus upon termination of a trust. The income beneficiary and he remainder beneficiary can, of course, be the same person (or organization) or the same persons (the settlor’s children, e.g.). Costs and fees of the trust can be charged to the beneficiaries as the settlor wants. The trustee has broad management power over the trust but must carefully invest (as permitted by the living trust), protect and distribute the trust income -- but is sometimes allowed to “invade” the trust for certain major events (e.g. to pay for the college education of a beneficiary).

· “Inter Vivos Trusts”: An inter vivos trust is created and its assets distributed while the settlor is alive . The settlor transfers legal title to the property named in the trust to the trustee and the trustee invests, manages and distributes the trust to beneficiaries as desired by the settlor. The IVT can be for a fixed number of years……or can be one which ends when the settlor passes away - the original trust document will state what the settlor, now the decedent wants done with the property in the trust. Comment by Gregory Jacobs: A # of states have laws which mandate trusts for the incomes earned by child entertainers. California’s law was named for famed child star Jackie Coogan – who, later in life, played “Uncle Fester” on the Addams Family television show of the 1960 still popular in reruns on “oldie” TV networks. History of the Coogan Law The Coogan Law is named for famous child actor Jackie Coogan. Coogan was discovered in 1919 by Charlie Chaplin and soon after cast in the comedian’s famous film, The Kid. Jackie-mania was in full force during the 1920s, spawning a wave of merchandise dedicated to his image. It was not until his 21st birthday after the death of his father and the dwindling of his film career that Jackie realized he was left with none of the earnings he had work so hard for as a child. Under California law at the time, the earnings of the minor belonged solely to the parent. Coogan eventually sued his mother and former manager for his earnings. As a result, in 1939, the Coogan Law was put into effect, presumably to protect future young actors from finding themselves in the same terrible situation that Jackie Coogan was left in. Unfortunately, the 1939 incarnation of the Coogan Law was flawed, leaving open various loopholes and necessitating long term, court sanctioned contracts for validation.

Example: Mr. Jones, the settlor , creates an IVT with cash, stocks and real estate acquired during his business career. Jones names Acme Bank as the trustee of the trust. Jones also names his daughter Landy as the lifetime beneficiary of the income of the trust and Landy’s 3 daughters as the remainder beneficiaries.

NOTE: It does not matter when Mr. Jones dies. The income of the trust will go to Landy as long as she lives. When Landy passes, the entire trust will be distributed and equally split among Landy’s 3 daughters – as Jones wanted when he created his Inter Vivos Trust.

· “Testamentary Trust”: A testamentary trust, unlike the Inter Vivos Trust, is created by will and not executed until after the death of the settlor.

Example: Mr. Smith has built a large estate. He has given lots of money to each of his 4 children and their spouses, financed their houses, etc. etc. Mr. Smith feels he has done enough for the children, who are all quite comfortable, but is very worried about his only grandson, 16 yoa Joey, who he loves very much but also knows that Joey has a tumultuous relationship with his parents. Mr. Smith has a will. When he passes, his will leaves all his property to a Testamentary Trust; the trust is to be managed by his investment broker’s firm and the trust will provide Trust Income to Joey until Joey reaches the age of 25 yoa; when Joey reaches 25, he is to receive all the property in the trust and the testamentary trust created by Smith years before will end.

SPECIAL TYPES OF TRUSTS

· Constructive Trust

A Constructive Trust is an implied trust, created by law to avoid fraud, unjust enrichment or injustice. An Implied Trust is established by a court and is determined from certain facts and circumstances. The court may decide that, even though there was never a formal declaration of a Trust, there was an intention on the part of the property owner that the property be used for a particular purpose or go to a particular person. While a person may take legal title to property, equitable considerations sometimes require that the equitable title of such property really belongs to someone else.

Example: Thad and Kaye are partners. Kaye embezzles partnership funds and uses the stolen money to buy a piece of real estate. In such a case, after the theft is discovered, a court may impose a “constructive trust” -- although title to the real estate is in Kaye’s name, the court will declare that Kaye is a trustee holding the property in trust for Thad, its rightful owner.

· Charitable Trust

Charitable Trusts are trusts which benefit a particular charity or the public in general. Typically Charitable Trusts are established as part of an estate plan to lower or avoid imposition of estate and gift tax. A charitable remainder trust (CRT) funded during the grantor's lifetime can be a financial planning tool, providing the trust maker with valuable lifetime benefits. In addition to the financial benefits, there is the intangible benefit of rewarding the trust maker’s altruism as charities usually immediately honor the donors who have named the charity as the beneficiary of a CRT. Example: During her life, Janet creates a trust for the construction and maintenance of a public park in her city. Comment by Gregory Jacobs:

· Spendthrift Trust

A Trust that is established for a beneficiary which does not allow the beneficiary to sell or pledge away interests in the Trust. A spendthrift trust is a specific type of irrevocable trust created for the benefit of a recipient, usually because he or she is unable to manage money and spending prudently A Spendthrift Trust is protected from the beneficiaries' creditors, until such time as the Trust property is actually distributed out of the Trust and given to the beneficiaries.

· Totten Trust

A Totten Trust is one that is created during the lifetime of the grantor by depositing money into an account at a financial institution in his or her name as the Trustee for another. This is a type of revocable Trust in which the gift is not completed until the grantor's death or an unequivocal act reflecting the gift during the grantor's lifetime. An individual or an entity can be named as the beneficiary. Upon death, Totten Trust assets avoid probate. A Totten Trust is used primarily with accounts and securities in financial institutions such as savings accounts, bank accounts, and certificates of deposit. A Totten Trust provides a safer method to pass assets on to family than using joint ownership. To create a Totten Trust, the title on the account should include identifying language, such as "In Trust For", "Payable on Death To", "As Trustee For", or the identifying initials for each, "IFF", "POD", "ATF". If this language is not included, the beneficiary may not be identifiable. A Totten Trust has been called a "poor man's" trust because a written trust document is typically not involved, and it often costs the trust maker nothing to establish

LIVING TRUST

A living trust is a popular means of estate planning that lets a grantor hold property for use during his lifetime and distribute it after death. It is also called a grantor’s trust or revocable trust. Comment by Gregory Jacobs: The property placed in trust by a trustor is known as the trust res or trust corpus.

· Benefits of a Living Trust: A living trust lets you avoid probate because the assets are owned by the trust. If a person does with a will, the will must be “probated” so the deceased’s assets can be properly distributed according to the will. A probate judge oversees the process and all documents, including the will, are made public. A living trust, on the other hand, is private – when the grantor dies, the assets are owned by the living trust and not subject to probate. Professor Cheeseman, however, is convicted that the use of living trusts is often promoted for alleged benefits that do not actually exist and notes:

· LTs do not reduce estate taxes more than wills

· LTS do not reduce the grantor’s income taxes

· LTS do not avoid creditors

· LTS are usually not less expensive than wills

· LTs often do not avoid controversies after the grantor’s death – LTs can be challenged just as a will.

· Funding and Operation of a Living Trust: In a living trust, the grantor transfers title of the property (real estate, bank accounts, stocks – whatever) which is to be transferred to the trust to fund it. It is revocable during the grantor’s lifetime. – the grantor can change his mind and revoke the trust and take title back to his property. The living trust names the trustee, who is usually the grantor, and a good Living Trust should name a successor trustee to replace the trustee (usually the grantor) in case of incapacitation or severe illness of the trustee.

· Beneficiaries: The trust names an income beneficiary (usually the grantor) and also a remainder beneficiary. Upon the death of the grantor, assets of the trust are distributed to the remainder beneficiary. The designated trustee (like the executor of a will or the administrator of an estate of a person who passed without a will) has the important fiduciary duties of identifying assets, paying creditors, paying all taxes, transferring named assets and rendering an accounting of his work.

UNDUE INFLUENCE

A will be declared invalid if it is the result of undue influence. Undue influence may be inferred from the facts and circumstances surrounding the making of a will. Example: If a wealthy 85 yoa woman leaves her entire estate in her will to her new, young lawyer – and ignores all her friends, relatives and favorite charity – undue influence may well be inferred by a Probate Court judge.

Undue influence is difficult to prove by direct evidence and thus the courts look to certain circumstances (such as described above) to detect UI. For example:

· The courts will look to see if there is a trust relationship between the testator and the beneficiary, with the beneficiary receiving a substantial amount of the estate.

· The courts will determine if the beneficiary had an opportunity to exert influence over the testator.

· The will contains an unnatural disposition of property

· The court also looks to see if there is a substantial change from a former will or

· If there is an unnatural disposition of the property. Comment by Gregory Jacobs: Here is a summary of a British case in which undue influence was found by the court: Re Craig (deceased) [1971] Ch 95 C, an old man of 84 years whose wife had died, employed Mrs. M as secretary/companion. From the beginning she occupied a position of trust, and in addition to running the house she took a confidential part in running C’s affairs. From the time of Mrs M’s employment and C’s death (January 1959 – August 1964) he gave her gifts worth £28,000 from his total assets of £40,000. It was held by the Chancery Division that (1) All the gifts complained of were such as to satisfy the requirements to raise the presumption of undue influence, namely, that they could not be accounted for on the ground of the ordinary motives on which ordinary men act, and secondly, that the relationship between C and Mrs M involved such confidence by C in Mrs M as to place her in a position to exercise undue influence over him. (2) Mrs M failed to discharge the onus on her of establishing that the gifts were only made after ‘full, free and informed discussion’ to rebut the presumption of undue influence. The gifts would, therefore, be set aside.

Case 52.1 Undue Influence: Medlock v. Mitchell.

Facts: Richard Mitchell executed a will leaving his estate equally to two of his children, Mark and Michelle. Four months later, Richard married Glenda Kay. On the same day, Richard created a revocable living trust. The trust was to terminate 10 years after Richard’s death. Upon termination of the trust, the trust corpus was to be distributed to Mark and Michelle. Five years later, Richard was diagnosed with terminal lung cancer. Three months later, he executed another will, leaving his entire $3.5 million estate to Kay. Richard died two months later.

Michelle filed her father’s earlier will for probate. Kay filed Richard’s most recent will for probate, arguing that Richard’s earlier will had been revoked by the most recent will. Michelle responded that her father’s most recent will was invalid because of Richard’s incompetence at the time it was executed and was a product of undue influence by Kay. Kay died pending trial, and her son Jerald pursued the lawsuit. The trial court found that there was a confidential relationship between Richard and Kay, and therefore the burden shifted to Jerald to prove that there was no undue influence in the making of Richard’s last will. After hearing numerous witnesses, the trial court held that Jerald had not rebutted the presumption of undue influence, and judgment was ordered to probate the earlier will leaving all of Richard’s property to his children Mark and Michelle. Jerald appealed.

Issue: Has Jerald rebutted the presumption of undue influence?

Decision: The court of appeals held that given the facts of the case, Jerald was required to rebut the presumption of Kay’s undue influence, which he failed to do. The court of appeals affirmed the judgment of the trial court that enforced Richard’s prior will that left his estate to his two children, Mark and Michelle.

Reason: It is not enough that a confidential relationship exist in order to void a testamentary instrument; there must be a malign influence resulting from fear, coercion, or any other cause which deprives the testator of his free agency in disposing of his property. Undue influence on a testator may be inferred from the facts and circumstances.

That Kay was present both during his convalescence in the hospital while he was dying and during his conversations with his attorney when he made the new will allowed the court to infer the undue influence.

Critical Legal Thinking: A will may be found to be invalid if it was made as a result of undue influence on the testator. Undue influence can be inferred from the facts and circumstances surrounding the making of a will.

LIVING WILL AND HEALTH CARE DIRECTIVE

Technology has greatly increased the life span of people – and the ability of folks to live on when very sick or injured -- in fact, life can continue long after a person is “brain dead.” In 1990, the US Supreme Court held that the right to refuse medical treatment, and to accept the end of life, is a personal liberty of American citizens protected by the Due Process Clause of the 5th Amendment. The Court also declared, however, that this interest must be expressed through clear and convincing proof that a patient did not want to be sustained by artificial means.

· Living Will : A person who has decided that she does not want life artificially prolonged should execute a living will. A living will is a document, executed before catastrophic illness/injury, that stipulates one’s wish not to be kept alive by artificial means. The LW should specify which life-saving measures the signor does, and does not, want. Furthermore, the LW signor can declare that she wants heroic treatments withdrawn if her doctors determine there is no chance of a meaningful recovery. Basically, a living will provides clear and convincing proof of a patient’s wishes with respect to medical treatment. Comment by Gregory Jacobs: Comment by Gregory Jacobs: See the following valuable site for a discussion of Living wills and related documents in Georgia https://www.legalconsumer.com/healthcare/?ST=GA Comment by Gregory Jacobs: In Georgia, an attending physician is not required by law to follow all instructions in a living will.

· Health Care Directive : In a separate document from the Living Will, a document called a health care directive or proxy, a person/patient should indicate the person whom you designate to be a health care agent for you in case of your incapacitation. An alternative person/agent should also be named in case the primary agent is not available to act. Comment by Gregory Jacobs:

· Right to Die : This is the claimed right of an individual to choose to die when they are terminally ill. A controversy over this issue has raged for years: many persons in the USA support the right to die, while others are against laws giving individuals any such a legal right. American law is still evolving. No state gives physicians the right to inject a lethal substance to cause or hasten death (that is euthanasia) but several states now have passed “Assisted-Suicide” laws which permit doctors to help terminally ill patients end their own lives. As of early this year. A total of 6 states (Oregon was the first) and the District of Columbia have given their citizens the “right-to-die.” Comment by Gregory Jacobs: