Courtroom Drama

The Honorable Anthony A. Scarpino Jr. shares colorful tales from some of the more interesting cases he’s handled as the Westchester County Surrogate Court judge. These cases, the former FBI agent said, frequently have resulted in some of the best people acting their very worst. A sharp contrast, he noted, to criminal court, where some of the worst people act their very best.

Scarpino served as the luncheon speaker for the July 13 Foundation for Accounting Education’s Estate Planning Conference. His docket has included estates from some high-profile families, from Harry Winston and Thomas Carvel to the Rockefellers and Malcolm X. Scarpino praised the CPAs in attendance for their good planning expertise, which he said makes his job much easier, and offered helpful insight he’s gleaned from his days on the bench.

Though many wills contain “salvos” from the decedent—opportunities to get the last word in—Scarpino advised estate planners to discourage clients from cutting the black sheep members of the family out of the estates completely, lest they are willing to risk a major legal battle for the other surviving family members.

“You are sending the same message by giving them a reduced amount,” Scarpino said. “They are going to want that money, and that will end the litigation when the time comes. To me, it’s a no-brainer.”

The judge also advised planners to ask their clients if they have any “deep, dark secrets.” Noting that skeletons in the closet can cause a plan to “go south rapidly,” Scarpino said, “deep, dark secrets are the weapons of choice within families.”

The NYSSCPA’s Estate Planning Committee, chaired by Bernard N. Rappaport, sponsored the conference, which took place in Manhattan. Rappaport, of Anchin, Block & Anchin LLP, and sole practitioner Mark Rozell served as the conference cochairs.

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