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Articles 1 - 12 of 12

Full-Text Articles in Law

Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch Nov 2014

Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch

Karen Burke

Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer ...


Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch Nov 2014

Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch

Grayson McCouch

Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer ...


Work Made For Hire -- Analyzing The Multifactor Balancing Test, Ryan Vacca Oct 2014

Work Made For Hire -- Analyzing The Multifactor Balancing Test, Ryan Vacca

Florida State University Law Review

Authorship of copyrighted works is oftentimes controlled by the 1976 Copyright Act’s work made for hire doctrine. This doctrine states that works created by employees within the scope of their employment result in the employer, not the employee, being the author and initial copyright owner. One key determination in this analysis is whether the hired party is an employee or independent contractor. In 1989, the U.S. Supreme Court, in CCNV v. Reid, set forth a list of factors to distinguish employees from independent contractors. Unfortunately, the Supreme Court did not give further guidance on how to balance these ...


Reconstructing The Effective Control Criterion In Extraterritorial Human Rights Breaches: Direct Attribution Of Wrongfulness, Due Diligence, And Concurrent Responsibility, Vassilis P. Tzevelekos Sep 2014

Reconstructing The Effective Control Criterion In Extraterritorial Human Rights Breaches: Direct Attribution Of Wrongfulness, Due Diligence, And Concurrent Responsibility, Vassilis P. Tzevelekos

Michigan Journal of International Law

As one of the core elements of statehood, territory is inextricably linked to sovereignty. For this reason, jurisdiction is primarily territorial. In principle, the sphere of power of the sovereign state—including its competence to exercise legislative, judicial, and executive authority—applies within the confines of its own territory. Otherwise, the state risks interfering with the sovereignty of other states and thereby breaking one of the fundamental principles of Public International Law (PIL), that of sovereign equality. The principle of sovereign equality dictates that all assertions of jurisdiction have to be balanced with the sovereign rights of other states. This ...


Interpreting, Stephanie Jo Kent May 2014

Interpreting, Stephanie Jo Kent

Doctoral Dissertations

What do community interpreting for the Deaf in western societies, conference interpreting for the European Parliament, and language brokering in international management have in common? Academic research and professional training have historically emphasized the linguistic and cognitive challenges of interpreting, neglecting or ignoring the social aspects that structure communication. All forms of interpreting are inherently social; they involve relationships among at least three people and two languages. The contexts explored here, American Sign Language/English interpreting and spoken language interpreting within the European Parliament, show that simultaneous interpreting involves attitudes, norms and values about intercultural communication that overemphasize information and ...


Vape Away: Why A Minimalist Regulatory Structure Is The Best Option For Fda E-Cigarette Regulation, Nick Dantino May 2014

Vape Away: Why A Minimalist Regulatory Structure Is The Best Option For Fda E-Cigarette Regulation, Nick Dantino

University of Richmond Law Review

No abstract provided.


America's (Not So) Golden Door: Advocating For Awarding Full Workplace Injury Recovery To Undocumented Workers, Paul Holdsworth May 2014

America's (Not So) Golden Door: Advocating For Awarding Full Workplace Injury Recovery To Undocumented Workers, Paul Holdsworth

University of Richmond Law Review

No abstract provided.


Monitoring, Control And Surveillance Of Protected Areas And Specially Managed Areas In The Marine Domain, Denzil Miller, N Slicer, Quentin Hanich Apr 2014

Monitoring, Control And Surveillance Of Protected Areas And Specially Managed Areas In The Marine Domain, Denzil Miller, N Slicer, Quentin Hanich

Quentin Hanich

A checklist is provided for monitoring, control and surveillance (MCS) actions to be applied in the areal-based management of marine fisheries and attached biodiversity conservation needs. The application of MCS to underpin compliance enforcement in marine protected and specially managed areas is seen as important in addressing such needs. Spatial, temporal, management and practical considerations are identified as important implementing considerations for effective MCS-based compliance enforcement. Most notably, human activity impact mitigation appears to possess the greatest potential to reduce potentially-harmful and cumulative long-term effects across all relevant spatial-temporal ranges considered. Equally, selection of suitable MCS approaches requires careful consideration ...


Control, Cooperation And Participatory Rights In The Western And Central Pacific Ocean Tuna Fisheries, Quentin Hanich Apr 2014

Control, Cooperation And Participatory Rights In The Western And Central Pacific Ocean Tuna Fisheries, Quentin Hanich

Quentin Hanich

No abstract provided.


Monitoring, Control And Surveillance: Regional Issues And Needs. Background Paper For The Rpoa Mcs Workshop, Mary Ann Palma, Ben Tsamenyi, Quentin Hanich Apr 2014

Monitoring, Control And Surveillance: Regional Issues And Needs. Background Paper For The Rpoa Mcs Workshop, Mary Ann Palma, Ben Tsamenyi, Quentin Hanich

Quentin Hanich

No abstract provided.


Energy Versus Water: The Growing Role Of Water In Controlling Energy Decisions, Andrea West Wortzel Mar 2014

Energy Versus Water: The Growing Role Of Water In Controlling Energy Decisions, Andrea West Wortzel

University of Richmond Law Review

No abstract provided.


The Solution To The Problem Of Outcome Luck: Why Harm Is Just As Punishable As The Wrongful Action That Causes It, Ken Levy Feb 2014

The Solution To The Problem Of Outcome Luck: Why Harm Is Just As Punishable As The Wrongful Action That Causes It, Ken Levy

Ken Levy

No abstract provided.