Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Love Doesn't Pay: The Fiction Of Marriage Rights In The Workplace, James A. Sonne
Love Doesn't Pay: The Fiction Of Marriage Rights In The Workplace, James A. Sonne
University of Richmond Law Review
No abstract provided.
Annual Survey Of Virginia Law: Family Law, Elizabeth P. Coughter, Ronald R. Tweel
Annual Survey Of Virginia Law: Family Law, Elizabeth P. Coughter, Ronald R. Tweel
University of Richmond Law Review
The most significant case decisions regarding family law issues in Virginia this year are those cases involving the preemptive effect of federal law on equitable distribution issues. These cases held that federal law preempts state law when beneficiary provisions of certain insurance policies and retirement plans are being determined. Other important decisions struck down the self-executing provisions of property settlement agreements regarding the payment of child support. Additionally, a decision by the Court of Appeals of Virginia would have abrogated all property settlement agreements endorsed prior to 1998 were it not for a subsequent statutory modification.
Family Development Deductions - An Alternative To Repealing The Estate Tax, Richard J. Kovach
Family Development Deductions - An Alternative To Repealing The Estate Tax, Richard J. Kovach
University of Richmond Law Review
Opposing political and social interests have long conducted a vigorous debate on whether gratuitous transfers of wealth should invoke federal excise taxes. Attempts to eliminate wealth transfer taxes reached a peak in the summer of 2000, when the Senate passed repeal legislation overwhelmingly approved by the House of Representatives. Those supporting repeal point out that wealth transfer taxation discourages work and savings while encouraging consumption. They further assert that transfer taxation revenue does not constitute a very significant portion of total federal revenue. The supporters of repeal also emphasize how the complexity of these taxes has created a parasitic service …