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NEW YORK(AP) Leona Helmsley's dog will continue to live an opulent life, and then be buried alongside her in a mausoleum. But two of Helmsley's grandchildren got nothing from the late luxury hotelier and real estate billionaire's estate.

Helmsley left her beloved white Maltese, named Trouble, a $12 million trust fund, according to her will, which was made public Tuesday in surrogate court.

She also left millions for her brother, Alvin Rosenthal, who was named to care for Trouble in her absence, as well as two of four grandchildren from her late son Jay Panzirer _ so long as they visit their father's grave site once each calendar year.

Otherwise, she wrote, neither will get a penny of the $5 million she left for each.

Helmsley left nothing to two of Jay Panzirer's other children _ Craig and Meegan Panzirer _ for "reasons that are known to them," she wrote.

But no one made out better than Trouble, who once appeared in ads for the Helmsley Hotels, and lived up to her name by biting a housekeeper.

"I direct that when my dog, Trouble, dies, her remains shall be buried next to my remains in the Helmsley mausoleum," Helmsley wrote in her will.

The mausoleum, she ordered, must be "washed or steam-cleaned at least once a year." She left behind $3 million for the upkeep of her final resting place in Westchester County, where she is buried with her husband, Harry Helmsley.

She also left her chauffeur, Nicholas Celea, $100,000.

She ordered that cash from sales of the Helmsley's residences and belongings, reported to be worth billions, be sold and that the money be given to the Leona M. and Harry B. Helmsley Charitable Trust.

Her longtime spokesman, Howard Rubenstein, had no comment.

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In my previous life, I wanted to come back as a Helmsley dog, but it just wasn't in the cards for me. ;)

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Helmsley’s dog gets $12M; grandkids zilch
The Associated Press

   NEW YORK — Leona Helmsley’s dog will continue to live an opulent life and then be buried alongside her in a mausoleum. But two of Helmsley’s grandchildren got nothing from the late luxury hotelier and real estate billionaire’s estate.
   Helmsley left her beloved white Maltese, named Trouble, a $12 million trust fund, according to her will, which was made public Tuesday in surrogate court.
   She also left millions for her brother, Alvin Rosenthal, who was named to care for Trouble in her absence, as well as two of four grandchildren from her late son Jay Panzirer — so long as they visit their father’s grave site once each calendar year.
   Otherwise, she wrote, neither will get a penny of the $5 million she left for each.
   Helmsley left nothing to two of Jay Panzirer’s other children — Craig and Meegan Panzirer — for “reasons that are known to them,” she wrote.
   But no one made out better than Trouble, who once appeared in ads for the Helmsley Hotels, and lived up to her name by biting a housekeeper.
   “I direct that when my dog, Trouble, dies, her remains shall be buried next to my remains in the Helmsley mausoleum,” Helmsley wrote in her will.
   The mausoleum, she ordered, must be “washed or steam-cleaned at least once a year.” She left behind $3 million for the upkeep of her fi - nal resting place in Westchester County, where she is buried with her husband, Harry Helmsley.
   She also left her chauffeur, Nicholas Celea, $100,000.
   She ordered that cash from sales of the Helmsleys’ residences and belongings, reported to be worth billions, be given to the Leona M. and Harry B. Helmsley Charitable Trust.
   Her longtime spokesman, Howard Rubenstein, had no comment.
   Helmsley died earlier this month at her Connecticut home. She became known as a symbol of 1980s greed and earned the nickname “the Queen of Mean” after her 1988 indictment and subsequent conviction for tax evasion.

JENNIFER GRAYLOCK/THE ASSOCIATED PRESS Leona Helmsley and her dog, Trouble, are photographed in Leona Helmsley’s Park Lane Hotel apartment in 2003.

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She ordered that cash from sales of the Helmsley's residences and belongings, reported to be worth billions, be sold and that the money be given to the Leona M. and Harry B. Helmsley Charitable Trust.

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Bequests to animals not uncommon, experts say
BY DAVID B. CARUSO The Associated Press

   NEW YORK — Leona Helmsley’s decision to leave $12 million to her dog so it could live out its life in luxury proved once and for all that she was not one of the little people.
   But legal experts say that, size aside, Helmsley’s gift to her beloved pet — a Maltese named Trouble — wasn’t unique.
   A growing number of people, not all wealthy, have been setting up trust funds or adjusting their wills to ensure that their pets are well cared for if they die, according to attorneys and animal welfare groups.
   States have rushed to make such gifts easier. At the close of the 1990s, only a handful recognized so-called “pet trusts.” Now, 39 states plus Washington, D.C., have enacted laws dealing with such gifts.
   The types of bequests vary. Some well-off Americans go as far as to set aside tens of thousands of dollars to allow their pets to continue to live comfortably in their past homes with a professional caretaker, rather than be shipped off to a relative.
   Others leave money for future veterinary bills, or just to compensate a new owner for taking on the responsibility of a new dog or cat.
   Rachel Hirschfeld, an estate lawyer in New York who specializes in pet trusts, said the idea isn’t so crazy.
   “People really think of their pets as their babies,” she said.
   Yes, she said, gifts like Helmsley’s are extraordinary. Her clients more commonly leave $5,000 to $10,000, although she had one who set aside $5 million.
   Tales about eccentric millionaires leaving chunks of their fortune to a pet go back decades, but the creation of trusts for that purpose became easier in 1990 because of an update of the Uniform Probate Code, a model upon which many states base their laws regarding wills.
   Animal welfare groups have also lobbied for a federal bill that would create tax benefits for a pet owner who creates such a trust, then leaves the remaining money to charity when the animal dies.
   Sara Amundson, a director of legislative affairs for the Humane Society of the United States, said even a small gift can keep a pet from winding up in dire straits.
   “As a nation, we still euthanize 4 to 6 million cats and dogs every year, and a good number of those are pets left without care when their owners die,” she said.
   Pet owners of moderate means can ensure some stability for their animals by including a few lines in their will spelling out who gets the family dog, said Kim Bressant-Kibwe, associate counsel of trusts and estates for the American Society for the Prevention of Cruelty to Animals.
   “Maybe it’s a situation where a person only has $500 or $1,000 to leave for a pet’s care, and that’s fine,” Bressant-Kibwe said.
   “What we want people to think about is making arrangements.”  

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Helmsley property
to be auctioned off
    NEW YORK — Now that Leona Helmsley’s dog has been allotted its $12 million inheritance, her estate is taking steps to liquidate her art, furniture and silver.
    Christie’s will hold 15 sales of personal property from the real estate billionaire’s homes in New York, Greenwich, Conn., and Sarasota, Fla., the auction house said Tuesday.
    The luxury hotelier, who died in August at age 87, ordered in her will that her property be sold, with proceeds going to the Leona M. and Harry B. Helmsley Charitable Trust.
    The Christie’s sales, scheduled through spring of this year, will include such categories as American silver, Chinese ceramics, European furniture and old master paintings.
    In 2007, Forbes magazine ranked Helmsley as the 369th richest person in the world, with an estimated net worth of $2.5 billion. In recent years, she contributed $25 million to New York Presbyterian Hospital, $5 million to Katrina relief and $5 million after Sept. 11 to help the families of fi refighters.

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Animal advocates eager to receive share of Helmsley fortune
The Associated Press

    NEW YORK — Animal welfare groups were elated Wednesday at reports that Leona Helmsley wanted her vast fortune — estimated at up to $8 billion — to be spent on dogs.
    Sometimes called “The Queen of Mean” for the imperious way she treated her staff, the real estate baroness died last August. She left instructions that her estate be spent on the care and welfare of dogs, The New York Times reported in Wednesday’s editions.
    While the instructions are not part of her will and there may be wiggle room for the estate’s trustees, courts consider expressions of intent, the Times said.
    At least two groups, the Humane Society of the United States and People for the Ethical Treatment of Animals, said they will be suggesting programs and applying for funds if Helmsley’s billions really end up funding dog welfare.
    “You could solve the pet overpopulation problem,” said Wayne Pacelle, president and CEO of the Humane Society. “You could attack dogfighting. You could attack rabies in China and India, where there are tens of thousands of cases a year. You could take care of dogs left behind in disasters.”
    The hotel queen’s will named her own dog, Trouble, as a beneficiary, while explicitly leaving out two of her grandchildren. But the Maltese isn’t quite as well-heeled as she used to be. In April, a Manhattan judge reduced the trust fund for the 9-year-old pooch from $12 million to $2 million. The grandkids got $6 million each.
    That added up to a tiny fraction of the estate, and the animal welfare groups would love to get the rest.
    Ingrid Newkirk, co-founder and president of PETA, said Helmsley’s money “could make such a difference.”
    She said at least 3 million dogs are put to death each year for lack of spray and neuter programs.
    “Many people cannot afford the surgery for their dogs,” she said. “In these hard times, with house foreclosures and people trying to pay for food and fuel, the last thing they’re going to think about is the care and sterilization of dogs.”
    She said Helmsley’s brother, Alvin Rosenthal, who is one of the five trustees of the estate, has been a PETA donor in the past. A message left at Rosenthal’s Manhattan home was not immediately returned.

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estimated at up to $8 billion — to be spent on dogs.

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“Many people cannot afford the surgery for their dogs,” she said. “In these hard times, with house foreclosures and people trying to pay for food and fuel, the last thing they’re going to think about is the care and sterilization of dogs.”