In many parts of the United States, football is more than a sport—it is a way of life and a passion that we often share across generations.
While a fan might pass down their love for an NFL or college football team to family, passing down season tickets to them is another matter. Each team has a different policy about transferring season tickets, and teams may restrict transfers during the ticket holder’s lifetime and after.
Season Tickets Are a Contract
Football has been America’s favorite sport since the 1970s.[1] For season ticket holders, the athleticism and elements of entertainment are part of the fun. However, they must also heed the fine print.
Legally speaking, a season ticket is a contract between the team and the ticket holder. Even though a fan pays for a season ticket, it is considered the team’s property. As a result, the team can generally put whatever terms and conditions it wants on the contract, including a ticket transfer policy. When a fan purchases a season ticket, they agree to comply with this policy and the other stated terms and conditions.
What constitutes a season ticket “transfer” might be different than what you assume. A physical ticket is not transferred. Rather, the name of the official ticket holder changes on the ticket holder account.
Like other contracts, a season ticket holder agreement can run to several pages and contain dense legalese. Consider the Season Ticket Member Agreement Terms and Conditions from the Buffalo Bills. Section 10 deals with Transfer Requests and states:
A “Transfer” is defined as change of ownership on an account when the name of the Official Season Ticket Member of Record is changing from one name to another . . . . All Transfer requests are subject to review by the Bills and the Bills reserve the right to approve or deny any such request in its sole discretion. Transfer requests may be received from February 15 to March 31.[2]
Navigating these agreements, while daunting, is necessary if the fan wants to transfer their season tickets properly during their life or at their death.
Season Ticket Transfer Policy Varies Widely by Team
Team policies about ticket holder transfer rights are as varied as team colors. Some have open transfer policies; others are more restrictive. Many teams restrict transfers to a single individual or certain family members, such as a surviving spouse.
A team may also have a specific policy regarding season ticket transfers upon the death of the ticket holder. Not all teams publicly announce their policy, if they have one at all. The only way to learn about it may be to contact the ticket office.
Here are a few more examples of what NFL teams allow fans to do (and prohibit them from doing) with their season tickets:
- The New England Patriots have a policy regarding the transfer process when a season ticket member dies that says, “Family members of the Season Ticket Member of record can submit a request to transfer the account into someone else’s name, and the Patriots will review the request.”[3]
- The Denver Broncos’ policy is that only the personal representative or executor of a deceased season ticket holder may sign the transfer form on behalf of the ticket holder.[4] Further, the Broncos limit transfers to spouses, children, siblings, and parents.[5]
- The Green Bay Packers permit transfers to qualifying heirs upon the death of a season ticket holder using the Packers-approved transfer form and the ticket holder’s will.[6] Green Bay allows only one individual to own season tickets, so if the deceased leaves their season ticket to more than one child—and the children cannot agree on the new owner—the ticket reverts to the team.
There is also a wide range of season ticket transfer policies in college football.
- The Oregon State Beavers’ policy is that the season ticket holder on record can transfer “the opportunity to order season tickets” to a spouse, domestic partner, or child.[7] However, tickets cannot be transferred to a trust.[8]
- Alabama season ticket transfers are permitted only in the case of the death of a season ticket holder, and seats can be transferred only to the deceased’s surviving spouse.[9] Alabama requires a copy of the deceased’s death certificate and a seat transfer agreement signed by the surviving spouse.[10]
- The Michigan Wolverines allow nonstudent season tickets to be transferred to a recipient who is 18 years or older during the ticket holder’s lifetime, subject to a transfer fee based on seat location.[11]
Plan Ahead to Transfer Your Season Ticket
Including season tickets in an estate plan can be a way to intertwine your personal legacy with a team’s legacy. To avoid a botched handoff, huddle up with your attorney before the snap and go over the x’s and o’s so you can take proactive steps now, such as contacting the team and completing a ticket transfer form that can be stored with your other estate planning documents.
Your Estate Planning Team Roster Imagined as a Football Squad
November is an exciting time in the world of sports. Baseball is fresh off the World Series, the NBA and NHL seasons are starting to hit their stride, and the NFL is at the halfway point as the annual Thanksgiving slate of games approaches.
Football is by far the most popular sport in America and has been for over five decades.[12] The Thanksgiving matchups in 2023 each drew an average of more than 34 million viewers[13]—an impressive feat in our age of fractured media and streaming services.
No other cultural event today, sporting or otherwise, brings people together the way football does. It has permeated the way we speak, with terms like moving the goalposts and two-minute drill commonly used in everyday situations.
Why has football captured the American imagination like nothing else? Some say football is a metaphor for life that can teach us lessons about discipline, teamwork, and overcoming adversity to reach a goal.
In the spirit of our national pastime, we present to you your estate planning team, football-style.
Your Offensive Team
Meet the offensive players on your own personal estate planning team: your attorney, financial advisor, and tax professional.
Working together, we help you move the ball—in this metaphor, your estate plan—toward the end zone, which represents your goals of saving for retirement, building wealth, and leaving money behind for loved ones.
- Attorney: As the quarterback of your estate plan, we lead the team and make critical decisions under pressure. Things do not always go according to plan, so we are adept at planning for contingencies. A play that looked perfect on paper may need to be changed at the line in response to what we see on the other side of the ball, how much time is left on the clock, and other factors. On a given down, we may need to call an audible and change plays, hold onto the ball and run it ourselves, or pass the ball to another player on the team.
- Financial advisor: A financial advisor creates a game plan based on the situation. They survey the field (your finances and market conditions) and adjust strategies to capitalize on opportunities. Your financial advisor has a variety of designed plays (think investments like stocks, bonds, real estate, and retirement accounts) proven to work in certain situations to go along with the occasional trick play—a higher-risk, higher-reward strategy—that they are ready to dial up at the right moment in the game.
- Tax professional: A tax professional has a unique skill set the team can deploy to exploit mismatches (i.e., favorable tax rules) and swing game momentum at a critical juncture (tax season). They may be on the field for only a few plays a game, but when their number is called, they can make a big impact, helping you to gain field position and create scoring opportunities by finding ways to maximize tax refunds, reduce taxable income, or uncover tax savings.
Your Defensive Team
High-powered offenses are widely heralded in football today. A team that does not score enough points and is constantly playing from behind usually comes up short.
However, many teams and coaches still follow the mantra “defense wins championships.” To achieve your goals, you have to do more than move the ball down the field. You must also protect your own end zone with a strong defense, led by your chosen decision-makers:
- Executor/personal representative: This is the leader of your defense.You have entrusted them with a game plan for after you pass away that involves filing your will with the probate court; taking stock of and distributing your money and property; paying for your final expenses, debts, and taxes; coordinating with beneficiaries; and closing the estate. They have a great deal on their plate, and hopefully, they have been “coached up” before game time by you or your attorney so that they know what to expect when you pass away and they take the ball.
- Successor trustee: Building a strong football teamrequires having depth at every position—players who can step in when a starter goes down.If you set up a living trust as part of your estate plan, you need somebody to administer the trust after you die or become incapacitated. This person—your successor trustee—must be ready to step in at a moment’s notice and execute the plan you drew up, ensuring continuity and leadership.
- Power of attorney agent: Depth is crucial in football because injuries are common. Until an injured starter returns, their backups must competently fill their role in the meantime. In your estate plan, your backup is your agent under a medical or financial power of attorney. They can make decisions about your healthcare and finances when you are incapacitated and cannot make these decisions yourself.
Put Together Your Estate Planning Team
Forty-one percent of US adults say football is their favorite sport,[14] but only one-third of Americans have created an estate plan.[15]
We know it is hard to get as excited about an estate plan as it is for “the Big Game.” Football may be a metaphor for life, but at the end of the day, the stakes of a football game cannot compare to what is at stake in your estate plan: everything you have ever worked and saved for and the future of those you love.
Not having an estate plan amounts to playing a game without a playbook or a full roster. It is relying on luck—a Hail Mary—instead of preparation and execution. It is just as important to revisit an estate plan regularly and make in-game adjustments to account for new and changing circumstances.
A football team needs a strong offense and defense working together with defined roles to achieve success. Likewise, you need an estate planning team that works together to take what you have and execute plays that carry out your wishes and result in success.
Do not let your estate plan come down to a two-minute drill when time is running out. Huddle up with us now so that we can talk about how to put you, your finances, and your family in a winning position.
Fall Cleanup Checklist
Fall is a time of transition. Depending on where you live and your family’s traditions, the shorter days and cooler temps of autumn could signal that it is time to ditch the short sleeves in favor of long sleeves, pack away the bicycles and tune up the ski equipment, store the lawnmower and test the snowblower, and swap the spooky season decorations in favor of Thanksgiving décor.
Those of us who live in more southern climates may have less to prepare for weather-wise. However, fall is still a period of change that can put demands on our time, both at home and at work. School is back in full swing, the holiday season is ramping up, and there may be projects you want to complete before the year is over.
This is the perfect time to take stock of the past year and tie up loose ends before a frenetic last few weeks that can be equal parts stressful and celebratory. Having a fall to-do list can make the challenges of balancing family and professional commitments more manageable during this busy season.
Tax Day 2025
Like the holidays, tax season has a way of sneaking up on us.
Next year’s Tax Day is scheduled for April 15, 2025. While that is months away, you can still take steps now to enhance your tax benefits for this year and put you in a strong financial position headed into next year.
For example, you may want to make additional charitable contributions, maximize annual contributions to retirement accounts, and defer income or accelerate deductions to optimize your current year tax bracket. This is a great time to meet with your CPA or accountant to weigh your options.
If you have incurred capital gains during the year, you can offset those gains by selling investments at a loss, a strategy known as tax-loss harvesting that can reduce your taxable income and tax liability. And if you must take required minimum distributions from your tax-deferred retirement accounts, you must do so by year’s end. Consider meeting with your financial advisor or developing a relationship with one to determine the best strategy for your circumstances and goals.
The end of the year is also a good time to get your tax and financial records in order so that when you meet with your accountant before Tax Day, you will have solid bookkeeping to inform your tax decisions and strategies.
Holiday Gifting and Gift Taxes
We spend a great deal of time selecting the perfect gifts for our loved ones, but many people are content to receive cold hard cash.
A survey from Statista shows that the most desired Christmas gift in 2023 was money (43 percent of respondents).[16] Seven in ten Americans told a Yahoo Finance/Ipsos poll they would be happy to receive an investment as a holiday gift, including over 40 percent who said they would be “very happy.”[17] Among the top reasons cited for wanting to receive an investment were saving for the future, building wealth, and paying off debt.[18]
The annual gift tax exclusion for 2024 is $18,000 per person or $36,000 per married couple. That means you and your spouse can give up to $36,000 to each of your kids, each of their spouses, and each of your grandchildren in 2024 without having to file a gift tax return or pay any tax.However, the annual limit is time-sensitive, so you must make 2024 gifts prior to December 31, 2024.
Gifts exceeding the annual exclusion amount may require filing a gift tax return (IRS Form 709), but they will not necessarily result in a requirement to pay gift taxes unless the total amount of all gifts you have made during your lifetime over the annual exclusion amount exceed your lifetime exemption ($13.61 million for a single taxpayer in 2024 and double that for married couples).
An added incentive to make a generous holiday gift in 2024 is that the currently high exemption amounts are set to expire at the end of 2025. Capitalizing on the current window to make large gifts can be part of an estate planning strategy to move money out of your estate and avoid or minimize federal estate taxes.
Estate Plan Review
Looking back on the past year is a useful exercise for your estate plan. The rhythm of the seasons and our daily lives produce a regularity that can blind us to the many small changes that are constantly occurring. Add them all up, and you could be in a very different position headed into 2025 than you were starting 2024.
Was there a birth or death in your family this year? A change to your income? A falling out or reconciliation with a loved one? Did you move to a new state, buy a new home, or receive an inheritance? Do you have a child headed off to college in the spring?
Any of these situations—and many others—should prompt you to revisit your estate plan. Whether there has been a change in the law or a change of heart, your estate plan should reflect where things stand now—not where they stood a year ago or when you first made your plan.
Refocusing on What Matters Most
Being around family during the holidays usually produces one or two moments that remind us of what we are ultimately working toward and saving for.
The holidays only come once a year, but your estate plan can have repercussions for your family far into the future. Before you get wrapped up in the celebrations, vacations, and fun temptations that surround the holidays, make time to sit down with your attorney to conduct your own personal year in review and make any necessary adjustments to your estate plan.
[1] Jeffrey M. Jones, Football Retains Dominant Position as Favorite U.S. Sport, Gallup(Feb. 7, 2024), https://news.gallup.com/poll/610046/football-retains-dominant-position-favorite-sport.aspx.
[2] Buffalo Bills, Season Ticket Member Agreement: Terms and Conditions (Feb. 1, 2024), https://static.clubs.nfl.com/image/upload/v1707165749/bills/alltrlghyghynrn3rsky.pdf.
[3] New England Patriots, Pass It On Program: Frequently Asked Questions, https://static.clubs.nfl.com/image/upload/patriots/shblqisotp1brt6bmqap.pdf (last visited Oct. 30, 2024).
[4] Season Ticket Transfers, DenverBroncos.com, https://www.denverbroncos.com/tickets/seasontickets/transfers (last visited Oct. 30, 2024).
[5] Id.
[6] Transferring Packers Season Tickets, GB, https://www.packers.com/tickets/transferring-season-tickets (last visited Oct. 30, 2024).
[7] Season Ticket Transfer Policy, OSUBeavers.com, https://osubeavers.com/sports/2020/1/13/season-ticket-transfer-policy (last visited Oct. 30, 2024).
[8] Id.
[9] 2023 Football TIDE PRIDE and Season Ticket Pricing, Rolltide.com, https://rolltide.com/sports/2022/12/16/tide-pride-changes-for-2023 (last visited Oct. 30, 2024).
[10] Id.
[11] Football Season Ticket Transfer, MGoBlue.com, https://mgoblue.com/sports/2017/6/16/tickets-transfer-football (last visited Oct. 30, 2024).
[12] Jeffrey M. Jones, Football Retains Dominant Position as Favorite U.S. Sport, Gallup (Feb. 7, 2024),
[13] NFL sets Thanksgiving Day audience record for second straight year, averaging 34.1 million, Spectrum News 1 (Nov. 29, 2023), https://spectrumnews1.com/wi/milwaukee/news/2023/11/29/nfl–thanksgiving-day-audience-record–second-straight-year–viewership.
[14] Jones, supra note 12.
[15] Lorie Konish, 67% of Americans have no estate plan, survey finds. Here’s how to get started on one, CNBC (Apr. 11, 2022), https://www.cnbc.com/2022/04/11/67percent-of-americans-have-no-estate-plan-heres-how-to-get-started-on-one.html.
[16] Alexander Kunst, Christmas gifts most desired by U.S. consumers in 2023, Statista (Nov. 30, 2023), https://www.statista.com/statistics/246622/christmas-gifts-desired-by-us-consumers.
[17] Jennifer Berg & Talia Wiseman, Most Americans would be happy to receive investments as holiday gifts, Ipsos (Nov. 27, 2023), https://www.ipsos.com/en-us/most-americans-would-be-happy-receive-investments-holiday-gifts.
[18] Id.