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Full-Text Articles in Law
Moving Forward By Looking Back: The Retroactive Application Of Obergefell, Lee-Ford Tritt
Moving Forward By Looking Back: The Retroactive Application Of Obergefell, Lee-Ford Tritt
UF Law Faculty Publications
The recent Supreme Court decision of Obergefell v. Hodges has forever altered American jurisprudence. Not only did this decision make same-sex marriage legal in all fifty states, but it also required states to recognize same-sex marriages from other states in accordance with the 14th Amendment. The Court’s holding in Obergefell raises a fundamental question with serious legal and financial significance: when exactly do these once unrecognized marriages legally begin? And to what extent must courts apply Obergefell retroactively? The stakes are high and substantive financial effects are pending on the answer to this question — for, with marriage, comes wide-ranging …
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno
William & Mary Annual Tax Conference
No abstract provided.
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno
William & Mary Annual Tax Conference
No abstract provided.
Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness
Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness
Law Faculty Scholarly Articles
This Article focuses on non-charitable purpose trusts and how they enable estate planners to better carry out their clients’ objectives. Specifically, it explores the history of non-charitable purpose trusts and summarizes the differences between private trusts, charitable trusts, and non-charitable purpose trusts. This Article also examines the treatment of non-charitable purpose trusts in England and the United States prior to the promulgation of the Restatement of Trusts in 1935. This Article surveys the recent adoption of non-charitable purpose trust provisions in the Uniform Trust Code and various Restatements and gives advice on drafting the trust instruments. Lastly, this Article concludes …
Biologically Biased Beneficence, Jeffrey E. Stake
Biologically Biased Beneficence, Jeffrey E. Stake
Articles by Maurer Faculty
No abstract provided.
Planned Parenthood: Adult Adoption And The Right Of Adoptees To Inherit, Richard C. Ausness
Planned Parenthood: Adult Adoption And The Right Of Adoptees To Inherit, Richard C. Ausness
Law Faculty Scholarly Articles
This Article is concerned with the effect of adult adoptions on the inheritance rights (in the broad sense of that term) of adult adoptees. The Article contends many adult adoption statutes assume the existence of a parent-child relationship in which the adopter is the “parent” and the adoptee is a “child” even though this is not true of all adult adoption cases. In addition, legislatures and courts frequently fail to differentiate between “quasi-familial” adoptions and “strategic” adoptions, particularly where inheritance rights are concerned.