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More Than A Woman: Insights Into Corporate Governance After The French Sex Quota, Darren Rosenblum
More Than A Woman: Insights Into Corporate Governance After The French Sex Quota, Darren Rosenblum
Elisabeth Haub School of Law Faculty Publications
In 2011, France enacted a Corporate Board Quota to establish a forty percent floor for either sex on corporate boards. Existing literature presumes that women will change the way firms function and that their presence in upper management will improve both governance and financial returns. To assess the potential impact of the quota, we interviewed twenty-four current and former corporate board members. Our analysis of these interviews generates two findings. First, our results indicate that, at least in the view of board members, the sex quota has had an impact on the process of board decision-making, but adding women has …
Portability, Marital Wealth Transfers, And The Taxable Unit, Bridget J. Crawford
Portability, Marital Wealth Transfers, And The Taxable Unit, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Prior to 2011, the most efficient estate tax planning for married couples required a minimal level of asset equalization. In order to take maximum advantage of all existing wealth transfer tax exemptions and credits, each spouse needed to own, in an estate tax sense, enough assets to be able to fully utilize the estate tax credit or applicable exemption. This changed with the enactment of estate tax portability in the Economic Growth and Economic Recovery and Relief Act of 2011, which became permanent under the American Taxpayer Relief Act of 2012. “Portability” refers to the ability of a surviving spouse …