The Widow

That evening, unable to focus after learning about Netty’s fortune, Simon cancels his appointments. He goes to a motel bar to drink and think. Concerned about the tax exposure on a $20 million estate, he calls Dirk, a law school friend and tax expert in Washington, DC.

Dirk explains that a legislative lapse eliminates the federal estate tax for the next 12 months. Simon realizes that if Netty dies within the year, the entire fortune could pass tax-free. This potential windfall solidifies his resolve to take control of her estate planning immediately.

On a Tuesday evening, Simon cooks dinner for his children—Janie, Buck, and Danny—at the family home. Janie asks why he now sleeps in the small apartment above his office. Simon lies that this is because he is so busy with work, and deflects Janie’s questions about divorce. After a stilted meal, Simon leaves before his estranged wife, Paula, returns.

He walks to Chub’s Pub, a local illegal sports gambling hub. Simon is a regular, with sizable losses that are putting a strain on his finances. He places a $500 basketball bet with the owner and bookie, Chub. The bet hits, and Simon wins, lifting his mood.

The next day, Simon meets Netty at Starbucks, watching her drive erratically into the parking lot. She gives him her current will, drafted by Wally Thackerman. Simon reads it, noting a hidden direct cash gift of $485,000 to Wally, and critiques the document to Netty as overreaching.

He presses for details to verify her assets. Netty grows defensive but eventually gives the name of her stockbroker, Buddy Brown, and his former firm, Appletree. Simon notices her fatigue and inwardly questions her cognitive capacity to execute a new will.

Simon’s search for Buddy Brown and Appletree fails because the firm no longer exists. Determined to verify Netty’s claims, he contacts Spade, a shady private investigator, and meets him at Chub’s Pub. Simon pays Spade $500 to locate Netty’s assets and examine Harry Korsak’s estate history. While there, Simon makes another $500 basketball bet and loses.

The chapter details his secret arrangements for post-divorce life: a private post office box, a separate bank account, and a laptop he uses to manage clandestine matters without Paula’s or Matilda’s knowledge.

At a courthouse docket call, or meeting with the judge to determine case scheduling, Simon has a conversation with Wally Thackerman while privately anticipating a future will contest. Later, he meets Spade at Chub’s Pub. Spade reports that Harry Korsak held assets jointly with Netty, so when Harry died ten years earlier, his estate avoided probate. Spade verifies Harry’s background as an employee of the Coca-Cola company, where he had access to stock options.

Spade adds that Buddy Brown now works at Rumke-Brown, a firm with a $25 million minimum investment. He concludes Netty is genuinely wealthy, though the exact figure of her fortune remains unconfirmed. Simon pays Spade’s remaining fee, convinced Netty’s impressive wealth is real.

Simon meets Netty at his office after hours to exclude Matilda. He reveals that Wally Thackerman’s will includes a hidden $485,000 gift to Wally himself. Netty reacts with shock. To make a new will harder to challenge, Simon recommends donations to charities and modest bequests: $100,000 to each of her two stepsons and $25,000 to her friend Inez Mulberry. Netty agrees.

The next morning, Buddy Brown calls Simon and confirms that Netty is a long-time client but offers no specifics. The limited confirmation satisfies Simon.

On March 27, Simon stages the signing of Netty’s new will while Matilda is at a birthday lunch. Although Matilda usually types all the wills for his clients, this time he secretly drafted the document himself. The will creates a charitable foundation to distribute Netty’s fortune and gives Simon complete control as its administrator. He brings in his neighbors, Tony and Mary Beth Larson, to serve as witnesses.

After Netty signs, Simon takes everyone to lunch to build the witnesses’ credibility for a future will contest—he hopes they conclude that Netty is of sound mind. He tells Netty not to inform Wally Thackerman about the change and suggests they discuss her final arrangements soon.

On Friday night, Simon watches a basketball tournament with his family and notices his sons using gambling terms. After the children go to bed, Paula proposes an open marriage until their divorce is final; Simon agrees.

Paula relays her therapist’s advice that they tell the children about the divorce immediately, and they plan to do so the next day. Simon goes to sleep on the couch considering how to keep Netty’s fortune out of the property settlement. The next day, he asks Paula to wait a week before telling the kids about the divorce to delay their inevitable misery at the news.

On Monday morning, Simon worries about his growing gambling debt. Matilda arrives late and says she plans to change her work schedule. When she asks about Eleanor Barnett’s file, Simon lies, claiming Netty will not return. Matilda already suspects the truth because Mary Beth Larson told her about the will signing.

Later, Simon takes Netty to lunch. They go over her family history, which he finds tedious. He grows anxious that Netty may live for many more years, delaying any payout.

Simon and Paula tell the children about the divorce. Simon takes Buck and Danny to the mall and breaks the news; Danny cries. At home, Paula has already told a heartbroken Janie. The family then watches a movie together in silence.

That night, Simon goes to Chub’s Pub. Chub gives a veiled warning about Simon’s gambling debt, which now exceeds $6,300. After 2 am, Simon returns to his apartment, feeling boxed in by his debts.

At their fourth lunch, Simon steers the conversation to Netty’s final arrangements. Netty mentions she has a burial policy and a plot next to Harry. Simon asks to see the policy and introduces the idea of cremation—something he and Paula have opted for in their living wills.

To dissuade her from burial, he informs her that cremation is less damaging to the environment; after burial, embalming chemicals can leak into groundwater. Netty reacts with shock but agrees to consider it.

In late May, Simon attends Janie’s soccer game, where he and Paula argue. Paula announces new expenses for Janie’s therapist and a summer travel soccer team. Simon bristles at the unilateral decisions.

They also discuss the property settlement Simon drafted; Paula says she will hire her own lawyer, to Simon’s dismay. Angry over rising costs, Simon leaves before the game ends.