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Wills, Trusts, And Estates, Twenty-Sixth Annual Survey Of Developments In Virginia Law, J. Rodney Johnson
Wills, Trusts, And Estates, Twenty-Sixth Annual Survey Of Developments In Virginia Law, J. Rodney Johnson
Law Faculty Publications
The Virginia General Assembly continued its increased legislative activity in the area of wills, trusts, and estates during the past year by passing three major acts: Exempt Property and Allowances; Acts Barring Property Rights; and the Virginia Small Estate Act. In addition to these major bills, seven additional acts enacted by the General Assembly and four cases decided by the Supreme Court of Virginia involved issues important to both the general practitioner and the specialist in wills and trusts. This article reviews these legislative and judicial developments, with emphasis on the three most important legislative enactments.
Valuing Oil And Mineral Interests For Estate Planning Purposes, Lawrence H. Averill
Valuing Oil And Mineral Interests For Estate Planning Purposes, Lawrence H. Averill
Faculty Scholarship
In this article, the author discusses a number of factors which should be considered when valuing oil and mineral interests, with a primary emphasis on estate planning concerns. The article to a large extent focuses on the various techniques utilized in the valuation process, and in so doing, considers a number of key concepts and terms and identifies problems which commonly arise in the valuation of oil and mineral assets.