Law Commons^™

The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison

Pepperdine Law Review

No abstract provided.

Killers Shouldn't Inherit From Their Victims . . . Or Should They?, Carla Spivack

Carla Spivack

The article offers a profound reassessment of so-called “Slayer Rules,” laws that, in most states, bar killers from inheriting from their victims. For the first time in the literature, this piece questions the underlying rationale for these rules by examining the context of family violence and mental illness in which these killing occur, and argues that, given that context, they are often neither legally nor morally justified. at first glance, the idea behind Slayer Rules seems reasonable, indeed, morally obvious: a killer should not be able to profit from his or her crime. This truism, however, may not necessarily be …

Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli

Paula A Monopoli

This Article traces the evolution of the Uniform Probate Code's (UPC) broad equality framework for inheritance by nonmarital children in the context of the wider movement for legal equality for such children in society. It concludes that the UPC is to be lauded for its efforts to provide equal treatment to all nonmarital children. The UPC'c commitment to such equality serves an expressive function for state legilatures and courts to follow its lead. The UPC has fulfilled its promise that all children regardless of marital status shall be equal for purposes of inheritance from or through parents, with one exception: …

Disclaimer And Elective Share In The Medicaid Context, Cynthia L. Barrett

Marquette Elder's Advisor

Disclaimers of inheritance must be handled with care to ensure that they do not harm the long-term benefits provided by the federal Medicaid program. This article explores recent developments in Medicaid law, some disclaimer situations in practice, and effects of forced elective shares on Medicaid benefits. This article also discusses various means to plan for Medicaid, including the use of a Special-Needs Right-of-Election Trust.

Rights, Rights And Rights: A Ward's Right To A Hearing, A Guardian's Right To A Standard, And A Heir's Right To Inheritance, Edward A. Shipe

Marquette Elder's Advisor

This article discusses a recent guardianship decision from a Florida appellate court that bore close scrutiny regarding due process rights and the right to "Medical Planning."

Essay- Passing It On: The Inheritance, Ownership And Use Of Summer Houses, Ken Huggins

Marquette Elder's Advisor

This essay discusses the many problems encountered when a summer vacation home is passed along to the next generations, such as assigning time slots and sharing responsibilities among various generations. Ways to make such situations work are explored. The suggested option is a formal operating agreement. Developing such an agreement and a comprehensive list of what might be included are discussed.

Basis In Inheritance After Egtrra, Sharon Kovacs Gruer

Marquette Elder's Advisor

This final section elaborates on establishing carryover basis in situations involving inheritances, focusing on changes established under EGTRRA (the Economic Growth and Tax Relief Reconciliation Act of 2001). Included are discussions of operating loss carryover, unused built-in losses, qualified spousal property, and property transferred prior to or after death. Marital planning, including QTIP trusts and allocation of basis issues, are explored.

Slaves In The Family: Testamentary Freedom And Interracial Deviance, Kevin Noble Maillard

College of Law - Faculty Scholarship

This Article addresses the deviance of interracial sexuality acknowledged in testamentary documents. The language of wills calls into question the authority of probate and family law by forcing issues of deviance into the public realm. Will dramas, settled in or out of court, publicly unearth insecurities about family. Many objections to the stated intent of the testator generate from social prejudices toward certain kinds of interpersonal relationships: nonmarital, homosexual, and/or interracial. When pitted against an issue of a moral or social transgression, testamentary intent often fails. In order for these attacks on testamentary validity to succeed, they must be situated …

The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach

Faculty Scholarship

No abstract provided.

The Probate Definition Of Family: A Proposal For Guided Discretion In Intestacy, Susan N. Gary

University of Michigan Journal of Law Reform

Intestacy statutes may not match the wishes of many people who die intestate. Changes to the Uniform Probate Code (UPC) include or exclude potential takers, as the drafters attempt to bring the UPC provisions closer to the intent of more intestate decedents. As the UPC tries to fine-tune the intestacy statutes, however, family circumstances continue to get more and more complicated. Families headed by unmarried couples, blended families with children from multiple marriages, and families in which adults raise children who are not legally theirs, have become commonplace. For some decedents, non-family friends and caregivers may be more important than …

Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli

University of Michigan Journal of Law Reform

This Article traces the evolution of the Uniform Probate Code's (UPC) broad equality framework for inheritance by nonmarital children in the context of the wider movement for legal equality for such children in society. It concludes that the UPC is to be lauded for its efforts to provide equal treatment to all nonmarital children. The UPC's commitment to such equality serves an expressive function for state legislatures and courts to follow its lead. The UPC has fulfilled its promise that all children regardless of marital status shall be equal for purposes of inheritance from or through parents, with one exception: …

Toward Economic Analysis Of The Uniform Probate Code, Daniel B. Kelly

University of Michigan Journal of Law Reform

Insights from economics and the economic analysis of law may be useful in analyzing succession law, including intestacy and wills as well as nonprobate transfers such as trusts. After surveying prior works that have examined succession from a functional perspective, I explore the possibility of utilizing tools like (i) transaction costs, (ii) the ex ante/ex post distinction, and (iii) rules versus standards, to illuminate the design of the Uniform Probate Code. Specifically, I investigate how these tools, which legal scholars have employed widely in other contexts, may be relevant in understanding events like the nonprobate revolution and issues like "dead …

Deliberative Accountability Rules In Inheritance Law: Promoting Accountable Estate Planning, Shelly Kreiczer-Levy

University of Michigan Journal of Law Reform

In the last few decades, the emerging trend in trust and estate law has been a steady loosening of the limitations on testamentary freedom. The 1990 Uniform Probate Code pioneered some of these developments. Construction rules are no exception. It is widely accepted that testamentary construction rules should track the owner's presumed intent. In this Article, I argue that there is also room, alongside these intent-furthering rules, for intent-defeating rules in inheritance law. A property owner lacks incentives to internalize the relational, familial, or economic effects of her allocation. Such rules, termed deliberative accountability rules, are therefore designed to foster …

Law, Land, Identity: The Case Of Lady Anne Clifford, Carla Spivack

Chicago-Kent Law Review

This article presents the case history of Lady Anne Clifford, a seventeenth century Englishwoman who spent most of her adult life fighting to regain her ancestral estates, which she felt her father had unjustly left to her uncle instead of to her. Although, as the article explains, she had the better of the legal argument, that was no match for the combined forces of her two husbands and of King James I, who sought to deprive her of her land. Finally, however, because Clifford outlived her uncle's son, the last male heir, she did inherit the estates.

The article examines …

Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli

Faculty Scholarship

This Article traces the evolution of the Uniform Probate Code's (UPC) broad equality framework for inheritance by nonmarital children in the context of the wider movement for legal equality for such children in society. It concludes that the UPC is to be lauded for its efforts to provide equal treatment to all nonmarital children. The UPC'c commitment to such equality serves an expressive function for state legilatures and courts to follow its lead. The UPC has fulfilled its promise that all children regardless of marital status shall be equal for purposes of inheritance from or through parents, with one exception: …