With the death of bills owner Ralph Wilson this week. There's been a lot of talk not just about his death -- what's gonna happen to the Buffalo Bills and how mr. Wilson's state. Is going to be settled we have an expert in studio with us this morning. Is Roy Cunningham mr. Cunningham is an attorney and partner with -- Mathias Wexler Friedman LLP. He specializes in trusts estates and elder law mr. Cunningham thank you for joining us this morning and coming on. Thank you good morning you know we've been saying this is not your average of the state that needs to be settled maybe you can. Put all of this into perspective for us so that we can understand. What's going on and what could happen. There's lots of things can happen. Most of the time when you have with the state that's being particularly with someone who's a celebrity. He is as opposed to having just a will what they won't have as you were living trust -- series of trusts. That will determine we hear their property goes to to a lot of things one of which is privacy. Another which is to minimize estate taxes which. To give you some idea assuming that the bills -- worked there -- I have no idea what they're worth I've seen estimates between 600 and ability to turn million billion dollars. His estate taxes would be. Arguably in what analysts at all unless the team -- all of -- are right to his wife producer's wife in a qualified marital trust would be. 40% of whatever that number response what the rest of the state is -- -- -- -- after state of death. So. There's lots of speculation as to what may or may not be. His estate the trust could say potentially anything. How little we know is this unless things that you you know pretty pretty soon or -- be months before it comes out well -- it. As they said or as reports -- -- I woke this morning before I came here that it was that the team was placed into a trust one may never win. The all the details of -- the truck the terms of the trust how what's to be administered what's to happen to the bills. There could be all sorts of things there to be a provision in there that says that the bills have to be left him for. That there to be a provision in there that says. These people who were prominent people in buffalo have a first right of refusal to by the bills at a certain price there can be all sorts of things in there they're to just simply be -- in the -- that says that the trustee should sell the bills. At the best price possible or being -- the level speculation is all over the place I mean there's. And we ever know what's entirely in the trust probably not because the whole idea of these trust agreements. Is to keep. A person particularly someone who's who's the celebrity or someone who's. Out in the public like Ralph Wilson and Al of they're personal affairs out of public light other people who chose not to do that for example Jackie Kennedy Onassis when she darted. Twenty minutes after her will was filed in New York -- surrogate work it was on the Internet someone went and paid five dollars a page and got a copy of it then grew up. On that still up but it was. To cancel the Ralph Wilson trust. Is our people or any person who usually do. Handle his business right what what after it's done well. How is this person named. What do trust is trust is a document from. It could be a simple couple pages to be several hundred pages. What it will say is very specific things for in the basement -- -- will be is our Ralph Wilson. The Korean War. He gives the thing arms or appointed trustee and what the trustee does is he's charged with carrying out the terms of the trust agreement. Arm and and that's it's basically a contract between those two people were. I am agreeing to or I'm appointing -- was the trustees do these things according to this document. Forming in the document can be either very vague. Were can be extremely explosive it it could be anywhere here that there's a vast range of what it to Britain could he have left the team to someone. Is it possible he could have left the team to someone or most likely he probably left and Entrust to someone. Com you can go after to a number of people. The issue of of who he left it to. The big issue there is -- if if you left it to someone other than his wife for -- than his wife and trust there's a significant estate tax is going to be do very shortly. So. Is there a focus on saving money here anywhere. The department his death a significant amount -- property was orderly transfer. If you look at the fortune. 100 people there's probably eight or ten or twelve homes in that group overall billionaires. And that's why he set it up very early. In the 60s70s. Before the before Wal-Mart became what Wal-Mart is however if you -- care. You know we don't know what Ralph did any -- -- -- set this thing up 2030 years ago hoping could be in a trust completely outside as a state completely. Our significant portion completely escaping a state tax depending on how we structure this. And the structures were -- complicated but there's no way he could've done yet but because it's always here is. The team is in a trust we don't know what kind of trust we don't know the terms. There's just a lot of uncertainty I think there will be and certainly perhaps until either they announced that the team -- sold or that they or or if the trustees. At some point of the at some point in the administration the trust feel it's appropriate to disclose things were -- to do.