Law Commons^™

Estate Planning Topics, W. Birch Douglass Iii, Dee Ann Remo, Michael L. Layman

William & Mary Annual Tax Conference

No abstract provided.

Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor

William & Mary Annual Tax Conference

No abstract provided.

Separation, Custody, And Estate Planning Issues Relating To Companion Animals, Rebecca J. Huss

Law Faculty Publications

This article first discusses the domestication of companion animals, including the impact of anthropomorphism and neoteny on how animals are viewed in U.S. society. Second, it reviews the current legal status of animals. Third, it considers the voluntary and involuntary separation of companion animals from their human families. Fourth, it examines custody issues in the context of the placement of animals after the divorce of the human family members. Finally, it analyzes estate planning issues relating to companion animals.

Separation, Custody, And Estate Planning Issues Relating To Companion Animals, Rebecca J. Huss

Rebecca J. Huss

This article first discusses the domestication of companion animals, including the impact of anthropomorphism and neoteny on how animals are viewed in U.S. society. Second, it reviews the current legal status of animals. Third, it considers the voluntary and involuntary separation of companion animals from their human families. Fourth, it examines custody issues in the context of the placement of animals after the divorce of the human family members. Finally, it analyzes estate planning issues relating to companion animals.

Comment On Tax Consequences On Wealth Accumulation And Transfers Of The Rich, Ray Madoff

Ray D. Madoff

Despite the recent downturn in the stock market, the 1990s boom and the shift to defined contribution plans mean that more individuals will have significant wealth upon retirement. How they use that wealth will determine not only their own well-being, but also the living standards of their children, the resources available to philanthropies, and the level of investment capital in the economy.

This volume explores the reasons why people save, how they decide to allocate their wealth once they retire, and how givers select their beneficiaries. It also assesses the extent to which the estate tax and annuitization of retirement …