Taxation & Estate Planning

The Summer Hours

By Joel A. Schoenmeyer

The Summer Hours is a French film directed by Olivier Assayas (he also directed Irma Vep), and starring Juliette Binoche. It's also one of the few films I've ever seen address how children deal with the loss of their parent. By "deal with," I mean both how they emotionally cope with the loss, and how they try to move forward and dispose of (in this case) their mother's belongings.

The film opens with the mother (75-year-old Hélène) surrounded by her children and grandchildren. She begins to tell her oldest son, Frédéric, how to dispose of her summer home and priceless art collection after her death. Once that death occurs, Frédéric and his siblings (Jérémie and Adrienne, who is played by Ms. Binoche) have to work through what to do in light of what is practical. Can the home be kept in the family? What about the art work? What about the French estate tax?

This isn't a film about huge family disputes -- the children all act like adults, and try to work things out. It IS, however, a beautiful movie about memory, art vs. commerce, and what it means to be a family. Highly recommended.

Full post as published by Death and Taxes Blog on January 05, 2010 (boomark / email).