by Diane Klein When she died on August 16, 2018, Aretha Franklin became the latest major musical star to die intestate (as Prince did in 2016), leaving her family and fans grieving - and her heirs facing some complex issues of state and federal estate law. The first step - determining who her heirs are - is easy. Franklin was the mother of 4 sons - Clarence (born in 1956, when Aretha was just 12 and named after her own father), Edward (born in 1957), Kecalf Cunningham, and Ted White, Jr. - all of whom survived her, and who will share her estate equally under Michigan law. Of course, without a will, dividing an estate into equally-valued shares is not so easy (how do you divide eighteen Grammy awards four ways?), and niece Sabrina Garrett Owens, selected just before Franklin's death by her sons to serve as personal administrator, will have her work cut out for her. But the real complication lies elsewhere - in the recognition, valuation, and taxation of a somewhat