2億7千5百萬美元之失誤：吉米巴菲特的遺產爭議教會我們信託管理的規劃與透明之重要
吉米·巴菲特於2023年過世，留下約價值2億7千5百萬美元之事業王國。盡管在他死後努力和平移轉遺產，但其結髮50載的加州遺孀以及30年久的佛羅里達州財經顧問互相提起訴訟。吉米巴菲特是少數留有多元套組智慧財產權的名人之一，包括著作權、商標權及未命名的right of publicity（本人稱之為知名度或名氣權）。也就是繼承人與遺產利害關係人展開爭產大戰。
吉米巴菲特成立婚姻信託（不可撤銷信託）並且指定受託人與其遺孀（為其遺孀的利益）共同管理其事業與資產。

By all appearances, Buffet took responsible steps in planning and organizing his affairs after his passing. One allegation in the lawsuits is that the co-trustee estimates annual earnings of around $2M, which would appear to be only a modest annual percentage return, against a reported trustee fee of $1.7M.

Even for notable celebrities, the amount subject to estate tax may not always be as significant as one might expect or assume. For Jimmy Buffett, his various intellectual property interests and diverse assets certainly are significant. It is possible Buffett’s estate or trust at some point could require a mindful valuation by a qualified expert to perform an evidence-based valuation of Jimmy Buffett’s Right of Publicity, NIL, and other intellectual property assets. The situation is reminiscent of the Prince estate, and the Michael Jackson estate before that, both of which involved a combination of valuable intellectual property comprising the estate.