132:5.15

“1. As steward of inherited wealth you should consider its sources. You are under moral obligation to represent the past generation in the honest transmittal of legitimate wealth to succeeding generations after subtracting a fair toll for the benefit of the present generation. But you are not obligated to perpetuate any dishonesty or injustice involved in the unfair accumulation of wealth by your ancestors. Any portion of your inherited wealth which turns out to have been derived through fraud or unfairness, you may disburse in accordance with your convictions of justice, generosity, and restitution. The remainder of your legitimate inherited wealth you may use in equity and transmit in security as the trustee of one generation for another. Wise discrimination and sound judgment should dictate your decisions regarding the bequest of riches to your successors.