Oscar-winner Philip Seymour Hoffman left his estimated $35 million fortune to Mimi O’Donnell, his longtime girlfriend and the mother of his children, the New York Post said Monday. Hoffman went against his accountant’s repeated suggestion that he should prepare his three children financially.

He “did not want his children to be considered ‘trust fund’ kids,” court documents said, according to the Post.

Attorney James Cahill Jr., an attorney who was appointed to Hoffman’s children, reportedly spoke to the actor’s accountant, David Friedman.

Friedman apparently said he “recalled conversations with [Hoffman] in the year before his demise where the topic of a trust was raised for the kids and summarily rejected by him,” Cahill said, at the Manhattan Surrogate’s Court filing.

“Friedman also advised that he observed Hoffman treating his partner/girlfriend . . . in the same manner as if she were a spouse,” Cahill added in the July 18 filing.

Hoffman was reportedly more interested in how his children Cooper, 10; Tallulah, 7; and Willa, 5, were raised than in establishing a trust for each of them.

“It is my strong desire [that] my son, Cooper Hoffman, be raised and reside in or near the borough of Manhattan [or] Chicago, Illinois, or San Francisco, California,” he said in the will, which was written in 2004 before his two daughters were born.

“The purpose of this request is so that my son will be exposed to the culture, arts and architecture that such cities offer,” the actor added.

Hoffman believed his longtime girlfriend would “take care of the children,” Friedman said, according to the filing, and he didn’t marry her because he “simply did not believe in marriage.”

Hoffman died of a drug overdose in February. It was rumored he and O’Donnell never married because of his drug use and that she kicked Hoffman out of their $4.2 million New York City apartment before he died from his drug addiction.

His latest movie, “A Most Wanted Man,” debuted in theaters Friday.

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