Death, Publishers, Intellectual Property Rights, and the Probate Court When the owner of a publishing firm dies, what happens to the intellectual property rights of the individual authors whose works were purchased and publish by the firm? The simple answer is they become not the property of the author, but the assets of the owner’s estate, which is subject to settlement by the Probate Court. A sole proprietorship is what anyone can have who files their income tax using the small business Schedule C form under their social security number. It requires no other official documentation. IF Publishing, owned by Irene Black, is such an entity and has existed for nearly twenty years. E-books have made this form of publishing venture attractive in recent years. The only things an individual needs to start their business are a computer and a group of ISBN numbers (10 for $250) registered with Bowker . Plus a working knowledge of the various platforms formats used in the e-world. Then y...