Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Law
Estate And Probate Law—Testamentary Disposition Of Non-Probate Assets: Whether Iras Are Comparable To Life Insurance Policies And Whether Testators Should Be Able To Change An Ira Beneficiary By Will. Nunnenman V. Estate Of Grubbs, 2010 Ark. App. 75, __ S.W.3d __., Ashley L. Haskins
University of Arkansas at Little Rock Law Review
No abstract provided.
Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach
Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach
Faculty Scholarship
In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver's heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a decedent's estate--and these forced shares are assessed against a notional “estate” that includes the testator's inter vivos gifts. If the total of these forced shares exceeds the amount actually available in the decedent's estate at death, the recipients of the gifts, or their successors, may be forced …