August 10-11, 2013
quoted in The Wall Street Journal
An increasing number of women are opting to freeze their eggs to preserve their future fertility. As with all forms of assisted reproductive technology, egg freezing raises estate planning concerns and women who choose to freeze their eggs should make sure that their estate plans take into account the use and disposition of preserved eggs as well as the status of children that might be conceived in the future. This is an issue for grandparents and other family members as well. In terms of lifetime planning, grandparents who have one child with children and one child who has preserved eggs may feel like they want to equalize their children by making current gifts to potential future grandchildren. Since gifts cannot be made to unborn beneficiaries, whether those beneficiaries are born after egg freezing or more traditionally, one possible way to accomplish this is by contributing to a 529 plan in the name of the child (or another relative) and changing the beneficiary down the road if and when grandchildren arrive. A trust is typically a better vehicle for accomplishing these goals as it provides for added flexibility.