Lions, Elephants and Birds, Oh My!

Lions, Elephants and Birds, Oh My!

Objects that cause estate administration complications

When advising executors on how tangible personal property should be valued on an estate tax return and how it should be distributed, trust and estate attorneys should be aware of state and federal regulations that restrict and prohibit the possession, transfer and sale of certain types of objects that incorporate animal parts. These items are typically found in an art collector’s estate or an estate with travel memorabilia or articles of clothing

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.