This blog was written by Hardeep Nandra

As we are getting closer and closer to Christmas Eve, Santa is getting ready to deliver the presents. He is ironing his red suit, polishing his boots, and grooming his luscious beard to make a fancy entrance. Time around Christmas brings joy and delight to everyone around the world, but it also brings a huge amount of stress on Santa, to deliver all the gifts in one night. Mrs. Claus has been pressuring Santa to eat healthier each year but you all know Santa, he is such a sweetheart, he is not thinking about his well-being. Instead he is worried about the little children and the disappointment that they will face if he doesn’t eat the cookies and drink the glasses of milk set aside for him. Mrs. Claus casually asks Santa, what if ever something bad happened to him, who is going to deliver all those presents to the children? As soon as Santa hears this question, all sorts of bells and whistles start going off in Santa’s brain.

As Santa never planned on leaving this world, he didn’t turn his mind to what happens after his death. First, how would Santa’s body be disposed of? Should Santa be cremated, or should he be buried?

Second, since Mr. and Mrs. Claus have always lived together under one roof and shared everything, do all the worldly and culturally significant possessions automatically roll over to Mrs. Claus? What would be considered assets of Santa’s Estate, or would the assets form part of his charity or non-profit trust? What happens to all those gifts that Santa was supposed to deliver to the children of the world? Are the gifts considered assets of Santa’s estate? Will those gifts be delivered to the children?

Third, are the elves considered Santa’s children or are they considered Santa’s employees? If the elves are considered as his employees, then the question arises, did Santa compensate them for their services? Would this labour force be considered child labour?

If the elves are considered Santa’s children, then what share do the elves receive from the estate? Who will take care of the elves, Mrs. Claus? Will they still stay at Santa’s house or would they have to leave and find their own residence?

Last, will Santa’s noble deeds be considered a charity or a non-profit trust? As we all know, Santa is an environmentalist and he loves the earth. After all, he uses his reindeer as the main means of transporting goods from the North Pole to the rest of the world. Now, will these reindeer be considered Santa’s personal pets or assets of his charity or non-profit trust? Or maybe qualified farm property for tax purposes?

Thank you and Merry Christmas!