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Tortious Interference With Expectancy Of Inheritance Or Gift--Suggestions For Resort To The Tort, Irene D. Johnson
Tortious Interference With Expectancy Of Inheritance Or Gift--Suggestions For Resort To The Tort, Irene D. Johnson
Elisabeth Haub School of Law Faculty Publications
This article examines the various factual circumstances in which a tort recovery for interference with the expectancy of inheritance or gift might be available, either as the only possible remedy for the disappointed expectant person or as an alternative to a remedy at equity or at probate, and determines, in regard to each circumstance, whether a cause of action in tort should be available. This tort has received recent attention, especially in light of the substantial awards, both compensatory and punitive, in a California Bankruptcy Court, 253 B.R. 550 (Bankr. C.D. Cal 2000), and, on appeal, in the U,S. District …
Estate Planning For Persons With Less Than $5 Million, Bridget J. Crawford
Estate Planning For Persons With Less Than $5 Million, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Individuals of modest wealth may face significant estate taxes but do not have such a large base of wealth that they can 'afford' to make major lifetime gifts or other transfers to reduce estate taxes. But there are planning techniques that can help. Individuals in the ‘modest‘ wealth category face special hurdles in estate planning. This article will assume that the ‘modest‘ wealth category includes individuals whose net worth exceeds the amount of taxable gifts that may be protected by the unified credit (the equivalent of $1 million and herein referred to as the ‘gift tax exemption‘), but does not …
Sample Forms, In Estate Planning Law And Taxation, 4th Ed., Bridget J. Crawford
Sample Forms, In Estate Planning Law And Taxation, 4th Ed., Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Sample estate planning forms.
Grantor Trusts And Income Tax Reporting Requirements: A Primer, Bridget J. Crawford
Grantor Trusts And Income Tax Reporting Requirements: A Primer, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
In the last decade, grantor trusts have become a cornerstone of many sophisticated estate plans. Although clients and their advisors employ grantor trusts with great frequency and success, few taxpayers and not all estate planning professionals are fully conversant with the income tax reporting requirements for grantor trusts. Some erroneously assume that because grantor trusts are "ignored" for purposes of calculating taxable income, they are also ignored for purposes of reporting taxable income. this is not always the case, however. This article explains the complex rules with which taxpayers and their advisors must comply for reporting income of grantor trusts. …
Selected Estate Planning Strategies For Persons With Less Than $3 Million, Bridget J. Crawford
Selected Estate Planning Strategies For Persons With Less Than $3 Million, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Individuals in the “modest” wealth category face special hurdles in estate planning. This article assumes that the “modest” wealth category includes individuals whose net worth exceeds the amount that may be protected by the unified credit (for 1999, the equivalent of $650,000 and herein referred to as the “estate tax exemption,” the “gift tax exemption” or the “applicable exemption amount”), but does not exceed approximately $3 million. In general, people of modest wealth cannot easily afford to give up significant amounts of wealth during lifetime to achieve estate planning goals, although the lifetime transfer of wealth is one of the …