02
When the Collection Outlives the Collector: Estate Planning for Rare Spirits
A serious spirits collection represents decades of discernment, substantial financial investment, and deeply personal history — yet most collectors have made no formal provisions for what happens to it after they are gone. The legal, fiscal, and ethical complexities of transferring rare bottles to heirs are considerable, and the cost of ignoring them can be measured both in dollars and in irreplaceable loss. What follows is a frank examination of what every collector owes their collection — and