At 77, Mr. Close is among a critical mass of prominent — and profitable — artists in their twilight years (including Claes Oldenburg, 88; Ed Ruscha, 79; and Gerhard Richter, 84) facing important decisions about how to secure their creations and provide for their heirs just as the exploding market has significantly increased the value of their work. And the art world hopes to cash in on it. “You have the greatest number of artists there has ever been who are wealthy from their own creative work and have to
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