Case Information
*1 Bottonble Oeorge II. 8hop~r4 aaaptroller
of Fublie Aeeouttt8
Au8titt, %X88
opinion x0. O-u89 Re: I8 proput~ in Tu88 pn88io(l tier 8 power oi appointment gnated In. 1980 ukd l x e mired La 19U ubjeet to l n inherltenee tu?
we am in neelpt your letter of Qotober 18, in whloh you reqwti the opinion of thla department 19U, on que**lon nt. w$ la ppI letter 8 folla~t
*ltto qttwblon he8 bua rai8ed br the ?u- dtUt8 8f8tiOti 8dS Of ‘hXMkUt8, hXtI8, -8th tar oi the eatete of #n. 8ophle Rer8el rho
die4 bn M8y 10, 19U, a m8iWttt # de Ctt\mtJ, n-8, a8 tOWh.thW OrJtOt~~~f iIlthi8 Statcpu8ittg under l ,P ewer of Appolatmnt,
~I’8ttte8 itP8. 8e88e1’8 huhon in 1990, Md
l sereired In Mv of thl8 par, bt he& i8 rb-
jeot to ui lahorltanoe tu.
In ord8r to mom fully oapehend ue8tiOn 8et Out OWt8h Oth@r PUtitAMt JOU i8k W rill P 8Ot8 rhlah we hnve 68therd Srom the file whloh 7op emIlor@ with TOW letter of opl3iioa mquut. Oa Maroh 19, 19e0, Boxnan A. PUtiolrat
we88u eXeOUtdd hl8 h8t *ill urd te8t8Witt. pOr- tloa8 themoi read l 8 rolhmt T3Ixmt M to all Of ?08t urd mdtlw of y e8Ut0, real and por8otuLenU Uti, uhere- ever loe8teU, not hefeirrbwom ~eolflmlXr 4e- vi8d end beqw38the6, x lve, bWi8e Md bequeath to Mr. 2. R. 0 4,. raarle Oowty', Tua8, the 8eae aad to Ben Wil8OIk, Of Hi118X OOUUt~, &'k8M&8, 88 Trwteo8, to be held by thr WCr their 8WO888Om
‘ *2 ~oonorablr Ocorge B. Shemard, Pam 2
for and upon the following pUrpnss6, us66 and trust6, ntiely:
'1. . .
* siEVRW3i : I dlroot thbt this trust shall temeiAuto at the dsath of my beloved tire, Sophie iiessel, hemtinbefere named benefi6~tszy, and the grinolpel rund thereof, attar h6r aeoaase, freed from all trust, I givs, baqusath and devise to suoh person 68 8he raaf in her last will and tes- t6ment AdEe, de8ignhte and appoint. I reomaend and ugge8t to hsr&nt if sh6shall exeoLte euoh last will and t6staeeAt that she make suoh lega- ofe8, devises and bequelrts to the ohlldren ot my sister, Phllomena z'omke, then living, or to the5.x deoemlants, if any, as she may deaf6 proper and advisable. If she 8hould is11 to xerolse 8UOh pow&r of appointment by xeouting her last ~111 end~testament, then I give, devi8e and be- ~prlnoip81 of the afore86ld trtmt queath estate, absolutely, freed irom 611 trust purpoaes,
to the said ohildrdn of ay s6ld 61ster, I'hllomene Hoeske, survivingmy mid wife, 8hare and share alike, and the issue or deoea6ed ohildren and their heirs 6nd a88igna iorever,~6elU 186~6 to taLe the parents share per stlrpes nnd no per
oapita. IA the event ai the death oi the children Of Ey Said si8ter, I'hllolaeaa uoemke, without i8- me, then thi8 devise is to s6id ramaininu ohlldren, .shara and 8hare alike; but in the event any of.
auoh ohildren of my sl8ter ahall die leaving law- ful i?;suerr, hlaor her 8urvlvi~&, than the share of ruoh deoeased ohlld shall pa66 to the SUrViV- ing lesue'oi 8UOh ohlld, th6 snAe to be distrib- uted 660% suah Issue, equa!ly, per sitpree end AOt p6r OaFita.-
yroa the above it may ba.seen that the testator g6Ve to his wife the powers to appoint by her last will whcsa- ever aha de6lred should take the reminder of the trust fund areated by him in his will. Ii she railed to exsroise the power of a~polntmeat then the test6tor provided that th6 prlnofpal 0:' the tru8t estate 6hould go to Ch6 ohlldran of tie. sister. '216 testator died subsequent to the ereoution Of thi8 will.
Bonorable Gemge LJ. Shepprd, rbge 3
k&s. Sophie i:eseel xerolsed the power al appoint- ment granted to her by the testator in a will that she exe- cuted OA the 5th day or April, l%W. 'Paragraph 15 of said will provides a5 r0li0w8:
"'FIFTZWX It is my rill, 6nd I h6mby we, designate, ttomitt6te end appoint Dr. H. E. kOOS1637 of Texerkena, Arkan8e8, to have and rsoeive CL11 the.remaindor, raat al-d rsaldue of the said tru8t estate of my deeeased hu8bend of svery kind, oharaotcr and deeorlpt~ion, real, personal and aired, wheresoever situate, romalnlng upon my death and after the payment of the f@6gooLi;pe- olally appointed beqU68t8 snd d6Vi666. ' alga give, deviss and bequeath unto the 8aid Dr. H. E. &008leJ or Tearkane, Arken8a8, all mst, mrldue end msrainder of my separate ertet6 end prop6rty or every kind, ohar6oter SAd de8OriptiOtl, l'Wd, ~rSOtlU1 CA& tEiXed$ both in ocmpenutiott and gratitude for hi8 devoted oare and attention during my widowhood and old age. *.
Km. We88el dled on Yey 10, 1941, a m8ident a? We have pointed out toot8 in oon- nonie County, lbxee. neotion with the tw0 dlle in order that it nay be 8een that Mm. B'eesel did xeroi8e th6 power of appointment end 8he norPinat64 und appointed an individtgl to receive the re8idue oi the tru8t estate .who wee a difterent %ndivldual than the individuals n6ged by the orlainal tastator'to take'ln the event t'rs. i:easel did not exercise the power of appoint- Eent granted to her.
Artiole 7117 of the Revise@ Civil Statutes of Texas. a6 amsnded in 19aQ prov~dse in part 6s follower
'AU property within the jurfsdioticn of thi6. State. reel or versonal. corporat6 or in- oor~orate, -aAd any ik6r66t ih6r6fA, includl~ property uaeslrrp; under a gener6l power of apw pointmeAt ersroised by the deoedent by will, . . . whioh &hall pa66 ab6blutely or in truet by will or bg the iare oi Crsoent or di8tribu- tion of this ,or any other State, or by deed, grant, aale, or gift m&de or intended to take effeot in poeeessfon enjoyment after *4 I 0r tbo grantor or doaor, 8h8ll, tama drth to or ror the “4 0r any pemon, paasb$ oor- or amooiation, bo rubjaat to a t8r jaorotlon thr bmerit this meto* for Chmrnl Rerenuo
?UIUI, in 8000ra~no0 with th8 r0ii0m8 olawi- . " (Und0rroorinq ourr)
rio~t~oa. . -rho 1939'clmmlaoat iPoluQ0d ror the rirrt tis, th8'lw• "iac,lUdilPg prOp8rty p8*81IJg UILdOr 8 gOhO& power 0r nppolatient XWO18d'by WI. aooodent b will." the 8bOrO qUOt& 8tiiOi8 81 8rgm88 ‘lragU8g8 ieT I 0s th8 Tm88 fnherltano~ 'pax 8gaiarrt.propert~ pesslng under 8 pOWW Or cpp0inm8d 8t thi3'tbIO th8 pOW8? 18 OX- gen~d th8 dOO8d.d t8OtB 8UblQitt8a 8rOi886 br Will. und8r thi8 0888, l’O81bU8 Of the in 8Dtmt@ Of hEm8B A. t-t Werem lm a 0arrrl ~OWW Or 8pp0int8m now p888ing und8P •%81%18~I bl th8 dOO@d@Itt by W 11. Am th0 •X~Oi8a ! Or th8 paror 8? a~OiatS.nt p888M th8 prOp.l'ty 88 Of tb.
t&me of th8 de8th or d*OOfMt rhioh 18 in 196l 8Ub8OqWIt to th8 UUibaent t0 tu ‘hX88 fnhrriknO0 ‘hr 8t8tUti 8bOt8 ~ntiond.
2%. 8tt0rw8 r ot- &h e l 8te la this 0880 8pp8rant- 1~ &8 the pdtioll th0 tU iOTi8d 8bol8 On 5~0p8?tY pm8ily under 8 amar8l power 0r 8ppointaent 08mwt oonrti- tUtiOti~ 8pp1;l ia thb 08Se bbO8U88 th8 OL’iginiL Will oi th8 pOU8r Of ~~O,oiatRULt W88 8XMUt86 tho'ta8t8tOr mting utd hi8 68ath 000Umd prior t;o th8 Or th8 192@ 8-d. sahorlt8ae* T8X L8w which 8p80tri08ii~
R8at to tJl0 m-8 t8X88 th8 8XOrOi88 Of t& pOU8r SO ~riUit.6.
‘!hO OOUZ’t8 Of thi8 gt8tr hV@ Ii&Or Q888.d \190a prOpO8ltiOn imoln4 la thf8 0808, but than 8r8 aumorou8 08888 d88id84 bl th8 OOWtB Or OthW Em08 Uhi?h URhOu th8 w~i~~rb~;80~ogir0~ or th8 re8alI4J 0888R oa thlr
The @onarrl rule or 10~ pplloebla 887 bo round in 61 Gorpur Yuris 1800 r0iiar: 8kt88 t&U4 8re l t8tUt8# rhloh “. . . B 8-0
tax the eXOrOi80 the pouer 0r appointment, an4 under.ruoh 8 8tatut8, ii tho haerioi8rie8 nooir8 of the 8XC4TOi.0 or tb’ power, .th8 tr8A8- by tlrtuo 8lthougb OXO8t;ioll or thm past ror la tuubl8 *5 Jionorablo 08048 H. shepp8r4, P8ge S
wa8 b&ore the tl8te or tha emotmeat, whether
the power w8m oxerolmd in will or by d8.d.
. . .”
In 1900 tba Supreme Court or the United St&w the 0880 0r Ohanler T. Pelrry, soa u. 3. pi888d in upon ~ii;guq8t&oazxer~ ridlar to tin oaa belng drou88bd horrla. m8 hO8dnOttI $0 8UOh.088O~UhiOb i8 iO\urd in SOS U. 5. neportr, briefly 8t8t88 the holding of th8 oourt, ia thEt 0880 88 fO11W8I' 0r 8 tnn8rar lnheritmoo
-The lmpo8ition tax uhdar oh. St%, -we 0r 818w York, 1097, OP
the 8~erol8e of 8 power ai 8ppcfintimmat la the
Mm0 l 8aner as thou@ the .88t8tO p888ing thoroby belonged abrolutelr to tie penon uerol8lng the pow8r, doer not, although t&o pcmr nr ore8kd to the 8Ot, deprive the plr8on taking*by
prior
8ppOia-&it, 8&d Who would aOt OthWw180 h8T8
takW the 88tat8, Or hi8 p?OQ8*r WithoUt dU8
pro0088 of In in rlol8tion ob tbr Fourt8eath
krMdB8nti nor 60~ it TiOlate the obligation
or 8ny ooatr8otwlthla tha protootloa at thr lm- pQim*at C18US@ of Federnl hn8tltutloa.w Jh York ease8 oa th& ‘Lhora are probably ION
QOiat than thbre8ro 08888 in 8= the oh&r 8t8te8 Of tb United State8 put-.t&gether.~ on0 or ludln&$ Oa888 I8 th0 0888 or In Re V8n6erbllte8 B8t8k , 8S Ii. Yv SUP. 1079.
In th8t 0888 the Supryno Court 0r Hew York w88 oono8rne4 with 8 dtuation whora a power appolntaeat had b88a grant4 prior to the 8meachuoat to thr tr8norsr t8x 0r Yew roe of 18Sl whloh amma&mnt provldod uadrr th8t property pesalag X8FO18. of 8616 powrr ~0Ul.4 bs t8X8bls. m8 POtit W88 t&t the abow 8aOadment UQ8 aaOOa8titutloa8l raired in 8p where 8 pOU8r h88 beoa gnurt.6 prior 91fiZ1# It. to.8 IJitImtioll of the aomlmnt ..beoaum the aam deprloml to UIO eaaotmnt the t8Xp8r.r of hi8 prOp.rty wlthliut dU8 pr04~088 Of 3.8~. Ih.
court 8tated as~rollarrr
I. . . Ths ma1 grow&3 upon wh$oh tt?cl ooa-
teatiOn o;i tiU Ppptil8llt i8 md8 here ill th8t execution by Cornel.iua Veadmbilt or the
power appolatmuit relat86 b8& to tM will
of hi8 father; whloh garo him that ptmer,.and
that thenfare oterythlag oonaeotod with urd
every intersrt oxeroi8m at affeotod power is to bs tig8rd84 88 oarin& under the ad- *6 : i. .,.
.~ .._ 635 ~~4~&tdiOn Or hiliiU n. vMd8r biit*8 l 8kt8, aad BUSt be oontrollod by ths lew in o oration tit the the 0r probate or KilUu & . tko- derbl~.C’S will, or, tkatato~tho point ~88 u&o by the loernod OOUl6Ol tar tlw, 8p;l41184t; th8t every right of iaberitano8 with ro8poot to the and baoasra oomplate borora the pare- rund pimd age oft the umadmont c? 1890, aad no right.01 omo fat? rld8tsnoo by the nwul# lnherit8nae Or thO DOWOr ia the till O? cOrB4&iU4 &IAd8IVilt, amI tllmo 18 nothing la l'88p4Ot to th18 tu@d for amenbont 0r 1897 to operate upon. n
. rrpd think that the 8Uth4rlty Or ,thO ,ht; t0 %&PO44 8 t8X 04,thr rieat, Of 8Ui- oesslon aontiauab until the tire 8t ukioh bh~ 8xorolaa or. th8 parer 4r 8ppoln?#84at.
rlewa 8b0ve xpro8sod 81% OorroOt~ then It is tip h48 ll4t bO8a t8kW quit4 8Pp8l'44t RX'0 rithout duo p~0848 all but only in %he p" ordill8ry XWOi88 0r thi &t State to i4)OStI burdana .UpOO the 4itfna W8y of t-0
tton**
Th18 OaM 1(18 8rflFJEOd by the %W York.COurt ~2 mO4lS 84 XWgOFtOd ill 59 R’. It. %lm. Ih8 fb&WBBO JUd1Of81 COUl’t Of bh4484hkU8tt8 in
the 0880 of MiaOt V. .6t4VO48, 9s If. %'t7& &t8t4&tho x-da 88 r0ih4:
It i8 hOId 8Bb 80 ?8r 88 W4 kn4W. dthOt;j, &8+t that' through the 4XOrOi88 af thO POWCtl, 8 r&t Oi*8UOO488iOlL tO~&WO~rty LOCrY OCEB fnt0 l Xi4tenSO 8rtOZWWI8, WhiOh pZ4py 4rli map bo 8 aubJnot the, iB&TO8ftiOn at 8 ror Emona v. 418w, 171 kfa8& 410, 50 I?i E. tax. 1033; Croaker ‘I. &h;har, 174, I&%&. ~&3~., ST, e I N. E. 548; In ro~DcmP6 Eotete, 167 Ii. Y, W??7, 60 3:. E. 439~ 6% L h, A. 433, 88 Is. St. Rap.
608; In M C00k86y'8 ESt8tO, 188 If. Y. 9%;
74 M. X. SSOg Chanlor T. &186)(, %06 ll. 3. 466, The tax14 l&=- ITi7 Eup. ct. 560,’ 61 5. Ea. 88%.
~080d a8 of tliao whnn th8 8uoOtiS81~n in po8aoa8ioa end l njo pent OSOUrt# through tha
fionoroble Csorgs !l. !,:hepp6rd, Page 7
Imppen& of event that detaxmln.6 It."
cm or the best statements cf the rule 666 the rwaona ior the 86~ uaa m&de br the Supnm6 Court Of Ki6- con6j.n in the aeae of Eontegua v. Stats, 187 ‘:i. R. 508. The court ateted as roliwr:
"1. %e InneYltanoe tax, being a tar upon the transfer or dalolutlon of property or the right of suooe66ion thereto, a30 not a tax UpOA the ~~ro~erty lt66X,mag be properly levied upon A transfer which beoomsa stieotlto by 6ppolat- ment made elter the pisr~a or the law under 6 powor grevloudly created, ror the refmon r&t tt:e tranrrier doer not booome otmplete until appolntment 16 made 6nd 6tthat tI.me the lm $6 In l rfr ot. Matter of Dwr, 187 ?!. T. 827, 60 N. E. 439, 52 L. 7. A. 455, aa 43th at. ~09. 5-1 F'atter or Cook8ey, 162 I?. Y. 98, 74 N. E. 65C; Ylnot v. TN66urW, 207.Y666. 558, 93 n. R. 97s, 33 5. R. 2%. (f3.s.) a6; 8dt.h 1. bdAtb COUX't, Xlnn. 508, 145 1:. 1.. 390, 5s L. P. A. I!?. c. 1 868 &JUl. CAA. 1915F, 661.” the leading 0(1606 on this point 16 the
One or da86 of WaOhoVia Eank k lkU6t 00. v. ZbU&tOn, 186 8. E.
176, the Suprem COWt of lzorth Carolina. In thet M66, A6 In the oa6e bero'ore u6 at thim time, the pownr rppoint- mnt naa granted prior to tly enaotmnt .of ntetuto wiiloh authorieed the taxation ai thm exarol6e ot raid power by a deoedatit. ?hs oourt held that prqmrty.paasing untte~r ouoh exeroleo of the power wm taxable and was a proper 8ub Jsot of taxat.ton. The oourt 6tated 66 tOllOW6~
“. . . Ii the right to t6ke psoperty by
baqueat or de466 ba not an lnhar8nt or Mtural
on6, but a privilege aocorded by the ,CLta?c, F;hloh it my grant or withhold at. It it6 pleasure, roi- lows the Fight to m&r 6 will, oli to exnr- 0186 the power or 6ppolntmnt by tc6tamentary di6po6ltlon, Is eqUAll$ A prlvllag* and 6qually 6sbjeot to the taxin;: power of the atets . . .+
The exerclee or tha power 0r appointment mm under oonrldorrtioa took plaom by the peml6- 61013 AII~ under tb direot proteetlon our law6.
Honorable George H. Sheppard, YagO 8
Thle would 6eem to bring it wlthln the naob
and power of the 6tat.e to tu. . ."
The oaec was ravereod by thO Supreme Court of thO United Etatee, In 61% opinion reported In &78 U. 8. 867, 71 I.. Ed. 413. The hpremo Court reversed the oa6O bOo6U66 tkie sup~e.Oourt or kmth Carolina htad tuod proparty lglnu without the State of North Carolina. tiover, in r~lenlms th6 Oae6 the Suprsreo Court of the United State6 neognisod the rule Etated herein and Etated a6 rOilWE:
*In Orr v. Cllun, 188 U. 6; HO, 46 L. 64.
lO& ZE Yup. Ct. Rep. e]iS, and OhPnlor 1. &dEq~
805 u. 6. 460, 51 L. l d. 883, e7 sup. ct. Rep.
8110, thi6 oourt ho14 that by an sot paesed oub-
eoqusnt to the izutrument rhloh Ormated a powOr
of ep p oiqtwnt Hew York Lig ht tex it6 l xroution
without rlol6tlng 14th A8OndRiOnt. . .*
In the o&60 ai St8te 1. Probate Court Of -66x county, 14s w. K. 990, the Buprra Court Kinneeota UQhEld the r6lidlty or.6 6t6tuto wtilch tu6d transfer6 of prop6rW thO Ox6roleo a parer of appointment lncludln(l truwren whem the power bad be06 gmnted pr&tr to the pa666m e? thy l ot in qU66tiOZl.
The roet reoent oaoe that we have found dieowei6g thi6 ~OEtiOIl la the Of oCIU6AOMEdth 1. Pldollty -6 Coltmblm Truet Oo., 146 8. W. (Sa) 8, by the Court of LQpo~6 Of K66tUOky. In that oaoa tlm oourt h6d betore it a iaot EitUAtiOn 6OMWhat 6iRibr to th OIW b@iOM U6 6t th6 &W66- ent timi 606 th6 oontention Wa6 mado that to apply the in- hOrltano6 tu to tan6ier6 by the exeroleo.oi pasr Of eppolntaent In a area where per had been given prior to, the ruotment of th6 t6tut6 authorida thO tclutioX& of uoh trursiere would render mild 8tatuW Invalid M bsln(l The OOUX't Etated 86 idl1OWEt retroaotivo.
E-jut It O6nnOt be aald ths Log- lElatk.1~ kyling a tax on the appolnt6ee tAk-
lng tbO property 16 in reelltr aaklng the tu ..
retroactive and taxing the property of the donor. k6 ~66 said In the Ihnnlng oaee,. the benerioiary had no right to the p066666106 and enjo)lent of
the eetato until the dome*6 d66th, thue a new
right 06M6 into OXiEtOnOO 86d it 16 tihj.6 whioh 6t6tUt6 &I66 tU6d.”
Bonortrblr Oeorga IT. Shappard, Pago 9
. _
In tha brimi aubaittml by the l ttermya for tha tollovd1~6 ~atatamentr aatats lo oontainad la, aacord- to uoh matter The law relating
ing to our im¶oratandi~,~hereof, oontrary to riowa oxproaaod by Mr. rSird, .upon the theory that Lha appointso takes by virtue or original grant, whioh preoludaa exaotlon an oateta tax onaot- ad after the death Of tha donor or tho power, aa fn,tha praaon6 Instanao, notwlthatanding thm aa- actment tha pneont law providing ror a tax up- on proparty paaaixl6 under a @$m*rd powor or p- polntnant l xo r oiaod by tha daaodant by will, an6 it was so hold in the oaabo of IZnlted States v.
Field, 255 U. 8. 259, 65 L. ad. 619, U 6up. Ct.
Rap. 856, and Ephrbiw -Waror, of In- Oollsotor ternal xar0nue ror the Flmt Dl8triot Penirayl- vanis, v. John U. Poaroa, Bxr. at&, of Alrrad Plaroa, doomaodl, 256 Bad. 495, whiah oaaaa are also reported in 18 A. L. R. 1461, at aoq. and rather extensively anrrotakd.*
xa hare l xamitud the oaae or Uasrsr ‘1. Puiroe, 260 fed. 499, and do not baliova t&t the same in any way touahaa upon tha quaation in this aaoe for the rbaaon ln that aaam ihe Federal Court was not aonafdering atax statute rhioh taxed the pasoing of property upon the ubr- oiaa or (I ganor~l power or appointment. Ala0 la tho oaao of United Gtatea v. Field, 255 U. 8. 259, the Suprune Court of tho United 8tateo was not oonaiderlng a statute whiah apeolfioally taxed property paaain6 the sxemim of 8 In came the oourt state4 gmiaral power 0r appointma+ that th queetlon was ona of statutory oonatruotion und the only authority ror the taxation of tha proparty pdsalng undar a genaral power of eppolntmont was a regulation issued by th! Cnlted States Internal Heyenus Dopartmant. In paoal~ on thet c:ueatlon, bcmavar, tba oourt reoagnizad the general rula stated throughout this opinion a&l .atatsd ae followar
*No q.ueatlon bein etI#batqd am to the pawei or congress to irapoaa a tax ugmn the paaalng ot property ,wder teatamaatazy oxaoution of a power .ctre&ted barore, but exooutad after or appointment tho parssage of the taxin@ ot (see Chanler 1.
ISolaey, 205 G. 2.:. 466, 47s. 49%,47@, 51 2. od.
w, 885, b%%,Ewa, 27 sup. at. Rap. 550; Knowlton *10 v. n%wre, 178 u. 2. 41, 55-51, .44 L. a& 969,
395-997, ,ti Sup. Ct. Rap. 9491, tba aaae lnvolvaa iwra1.f +B quaatlon at t.m oonatruotlon of the l ot.
. . .*
By way cU ooncluaioa the Turns Inbarltanoa Tax Law tuea proparty ~aolng upon tha xaroiae Of a general F&or ai appointmeg srsrolaod a dboedont by till without amkit@ aat diatlnotlon am to when the power of cppOlntWn6 kg~grantbd to maid dwmaubt. Baaed upoa the abowa author- it is cha opinion thi8 6apartaaat that the tax!Bs lt$w, paror or ap- Que in this oam, doarite tba hot polatmnt uai grantad prior to t&a aao6Poat o? tha akt- utory mama&m6 in quartioa.
W trust tha SorepUg ~511 be uifioleat to l ntig hton y ea ?a this utter.
Yours very truly ATTORNEY GENE&L