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Articles 1 - 19 of 19
Full-Text Articles in Law
Fixed Shares In Intestate Distribution: A Comparative Analysis Of Islamic And American Law, John Makdisi
Fixed Shares In Intestate Distribution: A Comparative Analysis Of Islamic And American Law, John Makdisi
BYU Law Review
No abstract provided.
Personal Residence: Disposition Alternatives, D. Frank Hill Iii
Personal Residence: Disposition Alternatives, D. Frank Hill Iii
West Virginia Law Review
No abstract provided.
Dying With The "Living" (Or"Revocable") Trust: Federal Tax Consequences Of Testamentary Dispositions Compared, C. Douglas Miller, R. Alan Rainey
Dying With The "Living" (Or"Revocable") Trust: Federal Tax Consequences Of Testamentary Dispositions Compared, C. Douglas Miller, R. Alan Rainey
Vanderbilt Law Review
The purpose of this Article is to examine the federal tax consequences of the revocable trust to the grantor and to his estate.Principally due to the grantor's power to revoke the trust and re-vest the trust assets in himself the federal tax consequences to the grantor are in effect, if not in cause, insignificant. The perception that creation of a revocable trust has no federal tax consequences,therefore, is at least to that extent essentially correct, and the discussion herein is merely a summary review of the tax consequences to the grantor upon the trust's creation and during its administration. Perhaps …
Concealing Legislative Reform In The Common-Law Tradition: The Advancements Doctrine And The Uniform Probate Code, Mary L. Fellows
Concealing Legislative Reform In The Common-Law Tradition: The Advancements Doctrine And The Uniform Probate Code, Mary L. Fellows
Vanderbilt Law Review
This essay first sets forth the doctrine of advancements and includes a discussion of its suitability for a study of statutory reform and the purpose and origin of the doctrine. The essay then demonstrates how a presumption against finding an advancement that can be rebutted only by a writing showing a contrary intent operates as a practical repeal of advancements. Next, the essay explores the rationales of the drafters of the Uniform Probate Code(UPC) in repealing the advancements doctrine by subterfuge and analyzes the costs of reform by subterfuge. Finally, the essay recommends an alternative approach to reforming the advancements …
The Winds Of Change In Wills, Trusts, And Estate Planning Law, The Editor
The Winds Of Change In Wills, Trusts, And Estate Planning Law, The Editor
Vanderbilt Law Review
The articles in this Symposium illustrate three different aspects of change. The essay by Professor Fellows provides an analysis and criticism of one very important change, the trend toward the use of a legislative rather than judicial forum to create new law. In the second article, Professor Rein discusses adoption and proposes a mechanism by which the laws of succession can be modernized better to reflect the social phenomenon of adoption,whether of children or adults, legal or equitable. Professor Miller and Mr. Rainey in their article examine the premises that have prompted the increasing use of a revocable trust rather …
Procedures For Terminating Small Trusts, J. Rodney Johnson
Procedures For Terminating Small Trusts, J. Rodney Johnson
Law Faculty Publications
Trusts sometimes become too small for effective administration. This article discusses various provisions-statutory, common law, and drafting for terminating them. I.
Interspousal Property Rights At Death (You Can't Take It With You, But You Can Prevent Your Spouse From Getting Any Of It.), J. Rodney Johnson
Interspousal Property Rights At Death (You Can't Take It With You, But You Can Prevent Your Spouse From Getting Any Of It.), J. Rodney Johnson
Law Faculty Publications
One of the major issues in Virginia law during the past decade has been the matter of property rights upon the termination of a marriage by divorce. Now that the concept of equitable distribution has been introduced into Virginia law in order to bring about a greater degree of fairness into this area, it is time to direct the focus of law reform to a parallel issue interspousal property rights when a marriage is terminated by death. The importance of this issue to large numbers of Virginians is obvious when one stops to realize that, notwithstanding the dismal statistics on …
Drafting Considerations In Appointing The Surviving Spouse As Trustee Of The Nonmarital Trust, E. Edwin Eck
Drafting Considerations In Appointing The Surviving Spouse As Trustee Of The Nonmarital Trust, E. Edwin Eck
Faculty Law Review Articles
This article examines additional dispositive powers which might be given the surviving spouse as trustee of a more flexible nonmarital trust. Part II reviews the estate, gift, and income tax consequences of each of these powers. Part III briefly addresses special considerations relative to a nonmarital trust, which is to be funded by way of disclaimer by the surviving spouse. Part IV summarizes the administrative powers typically included in trust instruments insofar as these powers might compromise the testator’s objectives. Part V briefly discusses life insurance on the life of the spouse-trustee. Part VI addresses savings clauses and other defense …
Your Money Or Your Wife's?: Social Security Changes Considered, Neal Devins
Your Money Or Your Wife's?: Social Security Changes Considered, Neal Devins
Faculty Publications
No abstract provided.
The Public-Spirited Defendant And Others: Liability Of Directors And Officers Of Not-For-Profit Corporations, 17 J. Marshall L. Rev. 665 (1984), Bennet B. Harvey Jr.
The Public-Spirited Defendant And Others: Liability Of Directors And Officers Of Not-For-Profit Corporations, 17 J. Marshall L. Rev. 665 (1984), Bennet B. Harvey Jr.
UIC Law Review
No abstract provided.
The Constitutionality Of The Feme Sole Estate And The Virginia Supreme Court's Creation Of An 'Homme Sole' Estate In Jacobs V. Meade, Maria Dill
University of Richmond Law Review
On April 27, 1984, the Virginia Supreme Court, in Jacobs v. Meade, was confronted with a constitutional challenge in the sensitive area of gender-based classifications. The object of the assault was the separate equitable estate, or feme sole estate. Historically, the feme sole estate was a method of holding property available exclusively to women. In Jacobs v. Meade, it was contended that since a man possessed no corresponding right to create a separate equitable estate, the feme sole estate was constitutionally defective on equal protection grounds.
Contrasting Sources: Court Rolls And Settlements As Evidence Of Hereditary Transmission Of Land Amongst Small Landowners In Early Modern England, Lloyd Bonfield
Contrasting Sources: Court Rolls And Settlements As Evidence Of Hereditary Transmission Of Land Amongst Small Landowners In Early Modern England, Lloyd Bonfield
Articles & Chapters
No abstract provided.
Florida's Statutory Rule Against Perpetuities, David F. Powell
Florida's Statutory Rule Against Perpetuities, David F. Powell
Florida State University Law Review
No abstract provided.
Tortious Interference With Inheritance In Illinois, Linda S. Stinehart
Tortious Interference With Inheritance In Illinois, Linda S. Stinehart
Loyola University Chicago Law Journal
No abstract provided.
Interest-Free Demand Loans Now Subject To Gift Tax - Dickman V. Commissioner, William T. Sharpe
Interest-Free Demand Loans Now Subject To Gift Tax - Dickman V. Commissioner, William T. Sharpe
Campbell Law Review
One day, Mr. Jones walks into your office and tells you that he wants to help junior start his own business, but he does not want to incur any gift tax. "No problem," you say, and you proceed to tell him about the advantages of an interest-free demand loan to junior. You tell him that based on Johnson v. United States and Crown v. Commissioner, an interest-free demand loan will not result in a taxable gift. So junior can get the money to start his new business, Mr. Jones can transfer some of his wealth without adverse gift tax …
Reformulating The Structure Of Estates: A Proposal For Legislative Action, Lawrence W. Waggoner
Reformulating The Structure Of Estates: A Proposal For Legislative Action, Lawrence W. Waggoner
Book Chapters
Professor Waggoner points out various major inadequacies of the present structure of estates and traces them to the distinctions between conditions and limitations, between conditions precedent and conditions subsequent, and between reversionary and nonreversionary interests. Eschewing such distinctions as artificial, he pre- sents a reformulated structure of possessory and future interests and urges its enactment into law.
Timing Under A Unified Wealth Transfer Tax, Theodore S. Sims
Timing Under A Unified Wealth Transfer Tax, Theodore S. Sims
Faculty Scholarship
The United States taxes gifts made while an individual is living more leniently than it taxes wealth transfers at death. Although in some measure this disparity has existed since the enactment of the modern estate and gift taxes in 1916 and 1932, it was significantly narrowed by the Tax Reform Act of 1976 (the 1976 Act). That statute replaced the separate gift and estate taxes with a regime that taxes the cumulative total of an individual's lifetime taxable gifts and his taxable estate at death, under a single (or "unified") graduated table of rates. Nevertheless, there remains a signficant difference …
Litigation And Corporate Governance: An Essay On Steering Between Scylla And Charybdis, John C. Coffee Jr.
Litigation And Corporate Governance: An Essay On Steering Between Scylla And Charybdis, John C. Coffee Jr.
Faculty Scholarship
Criticism of the ALI's Corporate Governance Project has had two very different strains. Most vocal have been those critics who exhibit what one sympathetic observer has aptly termed "a neurotic fear of articulation." Although their expressed concern – namely, that courts will be encouraged to second guess boards and impose liability for arm's length business decisions that turned sour – would be a legitimate cause for anxiety if this indeed were the intent or likely effect of the Project, the underlying fear of these critics is more basic and instinctive. It is best revealed in the title of one critique …
Fiduciary Tax Primer, Mark Gillett