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Full-Text Articles in Law
Selected Michigan Probate Law Research Resources, Barbara H. Garavaglia
Selected Michigan Probate Law Research Resources, Barbara H. Garavaglia
Articles
Over the past decade, attorneys have increasingly sought free electronic resources on the web to meet their research needs in order to control research costs. The need for free or low-cost access to legal materials is especially critical for solo practitioners and attorneys with smaller practices who live in areas without access to a law library or who may find the cost of commercial print and electronic resources prohibitive.
The Funding Of Children's Educational Costs, Douglas A. Kahn
The Funding Of Children's Educational Costs, Douglas A. Kahn
Articles
A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.
Perpetuity Statutes, Edwin C. Goddard
Perpetuity Statutes, Edwin C. Goddard
Articles
THE common law of perpetuities is one of the most interesting examples of almost pure judicial legislation. De Donis, The Statutes of Uses and of Wills, but gave wider scope to the development by the courts of rules of law to thwart the attempt of the great landowners to tie up their landed estates in their families in perpetuity. One body of rules to this end limited restraints upon alienation, another the creation of future interests vesting at too remote a period. Restriction of restraints upon alienation, and the rule against perpetuities, these two were developed for the same end, …