Law Commons^™

Front Matter

ACTEC Law Journal

No abstract provided.

How To Draft Trusts To Own Retirement Benefits, Keith A. Herman

ACTEC Law Journal

No abstract provided.

Ira Administration For High Net Worth Clients And Their Beneficiaries -- Unique Challenges And Best Practices For Financial Institutions, Svetlana V. Bekman

ACTEC Law Journal

No abstract provided.

Eliminate State Tax On Trust Income: A Comprehensive Update On Planning With Incomplete Gift Non-Grantor Trusts, Kevin R. Ghassomian

ACTEC Law Journal

Private letter rulings dating back to 2001 affirm various tax attributes of incomplete gift non-grantor trusts, known popularly as "DING Trusts," which have been used by taxpayers to relocate investments from high-tax states to no-tax states. In 2007, the Internal Revenue Service questioned the integrity of its rulings on the DING Trust and cast doubt on its continuing viability for tax planning purposes. After nearly six years of indecision, a flurry of favorable new rulings was released in March of 2013, restoring widespread confidence in the DING Trust as an option for taxpayers seeking relief from rising income tax rates. …

The Intermediary Clat Alternative To The Residuary Estate Family Foundation Gift, Richard S. Franklin, Jennifer A. Birchfield Goode

ACTEC Law Journal

No abstract provided.

State Taxation Of Trusts And Their Beneficiaries When There Are Multiple State Contacts, John Mcgown Jr.

ACTEC Law Journal

This article examines the state income taxation of testamentary trusts and individual trust beneficiaries when there are multiple state contacts. For matters of illustration, the focus is on states comprising the Northwest Idaho, Wyoming, Montana, Washington, Oregon, Nevada, and Utah. Since three of these states have no individual income tax, essence of the inquiry is limited to the state income tax systems of Idaho, Utah, Montana, and Oregon. Although the focus is on states in the Northwest, the concept applies nationwide. Before moving on to an examination of the state taxation topic, a review of the basic federal system of …

Killing Your Chances Of Inheriting: The Problem With The Application Of The Slayer Statute To Cases Of Assisted Suicide, Ryan Konsdorf, Scott Alden Prulhiere

ACTEC Law Journal

No abstract provided.

Keynote Address, Wendell Potter

Health Law & Policy Conferences

Greetings and Introduction
Judith Eisen, JD (Hofstra Law, ’86)
Partner/Director, Garfunkel Wild, P.C.

Moderator
Andrew Yacht, MD
Chief Academic Officer, North Shore-LIJ Health System

Wendell Potter
President, Wendell Potter Consulting

Conference Program

Health Law & Policy Conferences

No abstract provided.

Cross-Fertilization: Family Adr To Civil Adr, Sharon Press, Andrew Schepard

Hofstra Law Faculty Scholarship

The article discusses the cross-fertilization of the processes in family and civil alternative dispute resolution (ADR). It provides overview of the history of the civil procedures in both the family and civil ADR, and offers insights from two academic practitioners and public policy advocates who have participated in the development of the practices. It also presents comments on the substantive areas of civil law, which illustrate similar characteristics of family law.

The World Is Not Flat: Conference Planning And Presentation As Part Of A Multidimensional Understanding Of Scholarship, Iselin Gambert, Amy R. Stein, Karen Thorton

Hofstra Law Faculty Scholarship

Scholarship. For many academics, the word is filled with a combination of excitement, anticipation, obligation, and dread. Academics are expected to reliably produce scholarship, much like sculptors are expected to produce art, baristas cappuccinos, and stockbrokers profits. While “scholarship” has perhaps traditionally been viewed as strictly words on a page, some scholars view it to be a multidimensional enterprise, something that encompasses the many aspects of the life of a scholar. The idea of scholarship as comprising more than just the generation of a tangible written product is taken up in Maksymilian Del Mar’s Living Legal Scholarship, which asserts “five …

Who Decides What In Mediation? Making Space For Difference, Robert A. Baruch Bush, John Peter Weldon, Joseph P. Folger

Hofstra Law Faculty Scholarship

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

The Federal Tax Treatment Of Disclaimers Of Future Interests: A Call For Reform, Trent S. Kiziah

ACTEC Law Journal

Federal tax laws essentially preclude individuals with a future interest from disclaiming because the time in which a qualified disclaimer can be executed may pass before the person becomes aware of the interest and long before the interest becomes possessory and fixed as to quality and quantity. This article examines the state of the law prior to enactment of these limiting tax provisions, examines the call for reform by commentators, and examines the legislative history resulting in the current law. The author asserts Congress made an informed decision albeit a poor one. The author recommends Congress revisit the issue and …

The Life And Death Of The Ipswich Grammar School Trust: Is Enduring Dead Hand Control Possible?, Ronald Chester

ACTEC Law Journal

This article examines the reasons for the 360-year longevity of the Ipswich (Mass.) Grammar School trust, which was in force from 1652 to 2012, the longest-running charitable trust in American history. It concludes that the cornerstone of the trust’s longevity was the emphasis of its major donor, the Puritan William Paine, on open-handed contribution to the community, rather than dead hand control. A wealthy merchant and landowner and friend of Massachusetts Bay Colony Governor John Winthrop and his son, Paine imbued his commercial activities with a profound civic-mindedness.

A 1647 law required the establishment of a grammar school by any …

California Income Taxation Of Trusts And Estates, Richard S. Kinyon, Kim Marois, Sonja K. Johnson

ACTEC Law Journal

No abstract provided.

Coming Ashore - Planning For Year 2017 Offshore Deferred Compensation Arrangements: Using Clats, Ppli And Preferred Partnerships And Consideration Of The Charitable Partial Interest Rules, N. Todd Angkatavanich, Jonathan G. Blattmachr, James R. Brockway

ACTEC Law Journal

No abstract provided.

Protecting Your Clients' Assets From Their Future Ex-Sons And Daughters-In-Law: The Impact Of Evolving Trust Laws On Alimony Awards, Christopher J. Roman

ACTEC Law Journal

No abstract provided.

The Life And Death Of John J. Stevens, Esq., As A Member Of The Legal Profession, Max Gutierrez Jr.

ACTEC Law Journal

No abstract provided.

It Sure Looks Different From The Inside: Deciding International Disputes At The Wto, Thomas R. Graham

Philip J. Shapiro Endowed International Visiting Scholar Lecture

No abstract provided.

End Matter

Hofstra Law Review

No abstract provided.

Oddball Arbitration, Richard A. Bales, Mark B. Gerano

Hofstra Labor & Employment Law Journal

Congress passed the FAA in 1925 to resolve commercial disputes involving merchants. Since then, the Supreme Court has dramatically expanded the scope of the FAA and applied it in the employee and consumer settings. More recently the Supreme Court has chosen for its arbitration docket a set of cases with wholly atypical fact patterns in what appears to be a deliberate effort – successful so far – to advance its pro-arbitration policy agenda without provoking a political backlash. This article describes three oddball arbitration cases and argues that their atypical facts have permitted the Court to create legal rules that, …

Total Recall: The Rise And Fall Of Teacher Tenure, Laura Mcneal

Hofstra Labor & Employment Law Journal

No abstract provided.

Below The Minimum: A Critical Review Of The 14(C) Wage Program For Employees With Disabilities, Matthew Crawford, Joshua Goodman

Hofstra Labor & Employment Law Journal

No abstract provided.

Bringing Jobs Back To The American People: The Need For A Recognized Labor Relations Priviledge In The Aftermath Of The Economic Recession, Christopher M. Muñiz

Hofstra Labor & Employment Law Journal

No abstract provided.

Four Signal Moments In Whistleblower Law: 1983-2013, Geoffrey Christopher Rapp

Hofstra Labor & Employment Law Journal

This contribution to the 30th anniversary symposium of the Hofstra Labor and Employment Law Journal identifies four signal legal changes in the law governing whistleblowers between 1983 and 2013. Three of these are well known and easily identified -- the amendments to the federal False Claims Act enacted in 1986, the Sarbanes-Oxley whistleblower protection scheme enacted in 2002, and the Dodd-Frank securities fraud whistleblower bounty program enacted in 2010. Equally important may prove the Deficit Reduction Act of 2005 (actually enacted in 2006), which created an unusual carrot for state law whistleblower reward and protection reform. After discussing the impact …

Unprecedented Factory Fire Of Tazreen Fashions In Bangladesh: Revisiting Bangladeshi Labor Laws In Light Of Their Equivalents In Australia, S. M. Solaiman

Hofstra Labor & Employment Law Journal

No abstract provided.

A Comparison Of The Role Of The Employer In The French And U.S. Health Care Systems, Kathryn L. Moore

Hofstra Labor & Employment Law Journal

The United States is unique among developed nations in its heavy reliance on employment-based health insurance. The United States is not, however, the only nation in which employers play an important role in the financing of health care. The employer plays an important role in financing health care in a number of other countries, including France.

This article explores the role of the employer in the health care system in France and compares it to the role of the employer in the U.S. health care system. It begins by providing an overview of the the French health care system. It …

"Friending" The Nlrb: The Connection Between Social Media, "Concerted Activities" And Employer Interests, Regina Robson

Hofstra Labor & Employment Law Journal

No abstract provided.

Reimagining The Law Of Self-Employment: A Comparative Perspective, Jayesh M. Rathod, Michal Skapski

Hofstra Labor & Employment Law Journal

U.S. employment law has traditionally disfavored bright-line rules to distinguish between traditional “employees” and independent contractors, instead relying on more flexible criteria, to be applied on a case-by-case basis. This fluidity has enabled employers to structure these relationships – and the corresponding bundle of worker rights and benefits – in ways that serve their own material and normative interests. Indeed, recent employment law literature has noted a dramatic shift towards independent contracting and contingent worker schemes in the U.S., even when the actual workplace dynamics are more akin to an employer-employee relationship. These same trends are now visible on the …