Canadian Lawyer

48 J A N U A R Y 2 0 1 9 w w w . c a n a d i a n l a w y e r m a g . c o m H appy families are all alike, but unhappy families are all unhappy in their own way, wrote Tolstoy in Anna Karenina. When nego- tiating, arranging and implementing wills, trusts and estates, the unique dramas accompanying a family — and the evolving cul- tural and economic context in which they exist — are growing in intricacy, especially compared to the simple days of primogeniture, where an estate was transferred to the child lucky enough to be born first. Margaret O'Sullivan, managing partner of O'Sullivan Estate Lawyers LLP, says her practice is becoming increasingly complex with the wide variety of families, their different philosophies and where and how they are organized, in 2018. "It's not the simple, nuclear-family situation of everybody living here and having two kids and a spouse," she says. "We're now into situations of multiple marriages, obligations to prior spouses, children from different marriages, chil- dren living in different countries, assets being owned outside the country, whether it is holiday homes or else challenging situations involving some of the beneficiaries including children, whether it be because of a mental or a physical challenge. And in some cases, we have every single one of those combined into one plan." Her practice is also globalized, with Cana- dians having roots and connections to every region on earth. O'Sullivan says understanding and catering to differing orientations toward family is essential for her firm. Some clients see the roles of mom, dad, son and daughter dif- ferently, with different duties and expectations attached to each. The sense of family also exists along a spectrum of a heavily individualistic west to an east that is often less so. These cul- tural facts are embedded in O'Sullivan's clients' succession plans. "It's not just a straight Ontario born and bred, we have people from every country in the world, we have different religions and different cultural values, which are now forming part of people's planning issues that we have to be very attuned to and very sensitive to," she says. More recently, O'Sullivan says, her bar is contending with the Superior Court of Ontario's decision in Milne Estate (Re), from September 2018. The ruling could nullify wills across the province by invalidating the basket clause, which has been used for 20 years by estate planners. As families become more complex, so, too, does the work for the wills, trusts and estates boutiques By Aidan Macnab T O P B O U T I Q U E S FAMILY DYNAMICS

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