Tom Hruise was an entertainment executive who had a fatal accident on a film set. Tom's will directed his executor to distribute his cash and stock to his spouse, Kaffie, and the real estate to a church, The First Church of Methodology. The remainder of Tom's assets were to be placed in trust for three children. Tom's estate consisted of the following: Assets: Personal assets $ 1,210,000 Cash and stock 25,000,000 Intangible assets (film rights) 76,500,000 Real estate 16,000,000 $ 118,710,000 Liabilities: Mortgage $ 4,200,000 Other liabilities 5,100,000 $ 9,300,000