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Full-Text Articles in Estates and Trusts

Mourning In America: What's Law Got To Do With It?, Ray Madoff Mar 2013

Mourning In America: What's Law Got To Do With It?, Ray Madoff

Ray D. Madoff

On March 27, 2013, Professor Maddoff presented a paper as part of Amherst College's LJST Law & Mourning Lecture Series.


Immortality And The Law - The Rising Power Of The American Dead, Ray Madoff Jun 2012

Immortality And The Law - The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

While American law provides virtually no protections for the interests we hold most dear – our bodies and our reputations – when it comes to property interests, the American dead have greater control than anywhere else in the world. From grave robbery to Elvis impersonators, the law of the dead has a direct impact on how we live. The rising power of the American dead enables the deceased to exert control over their wealth forever through grandiose schemes like dynasty trusts and perpetual private charitable foundations and to control their creative works and identities well into the unforeseeable future.


Two Tricks To Raising Capital-Gains Taxes Fairly, Ray Madoff Feb 2012

Two Tricks To Raising Capital-Gains Taxes Fairly, Ray Madoff

Ray D. Madoff

No abstract provided.


Presented Paper, A Tale Of Two Countries: A Comparison Of The Inheritance Law Of France And The United States, Ray Madoff Dec 2011

Presented Paper, A Tale Of Two Countries: A Comparison Of The Inheritance Law Of France And The United States, Ray Madoff

Ray D. Madoff

No abstract provided.


Keynote Address: Immortality And The Law, Ray Madoff Nov 2011

Keynote Address: Immortality And The Law, Ray Madoff

Ray D. Madoff

No abstract provided.


Immortality And The Law, Ray Madoff Aug 2011

Immortality And The Law, Ray Madoff

Ray D. Madoff

No abstract provided.


The Risks And Values Of Dynasty Trusts, Ray Madoff Aug 2011

The Risks And Values Of Dynasty Trusts, Ray Madoff

Ray D. Madoff

No abstract provided.


How Succession Law Shapes Society, Ray Madoff Jul 2011

How Succession Law Shapes Society, Ray Madoff

Ray D. Madoff

No abstract provided.


The Rising Power Of The American Dead, Ray Madoff Apr 2011

The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

No abstract provided.


Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff Feb 2011

Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff

Ray D. Madoff

No abstract provided.


Beware Perpetuities!, Ray Madoff Feb 2011

Beware Perpetuities!, Ray Madoff

Ray D. Madoff

No abstract provided.


What The Law Of The Dead Can Tell Us About The Living, Ray Madoff Feb 2011

What The Law Of The Dead Can Tell Us About The Living, Ray Madoff

Ray D. Madoff

No abstract provided.


Immortality And The Law, Ray Madoff Jan 2011

Immortality And The Law, Ray Madoff

Ray D. Madoff

No abstract provided.


Reputation After Death, Ray Madoff Dec 2010

Reputation After Death, Ray Madoff

Ray D. Madoff

No abstract provided.


Legally Dead, Ray Madoff May 2010

Legally Dead, Ray Madoff

Ray D. Madoff

You may not be able to take the things you owned in life with you when you die, but in United States the dead can still exert control over their property. And, the legal rights of the dead are growing!

In Immortality and the Law: The Rising Power of the American Dead, law professor Ray D. Madoff looks at how the deceased in America can exert control over their wealth through things like “dynasty trusts,” perpetual private charitable foundations, and how they control their creative works and identities well into the unforeseen future.


Changes To U.S. Taxing After Death, Ray Madoff May 2010

Changes To U.S. Taxing After Death, Ray Madoff

Ray D. Madoff

Boston College Professor Ray Madoff talks with Kai Ryssdal about her new book "Immortality and Law," and why dead doesn't really mean dead anymore -- financially speaking -- because states have started extending to some of the dead permanent control over their trusts and estates.


The Rising Power Of The American Dead, Ray Madoff May 2010

The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

No abstract provided.


Dawn Of The Dead? A Discussion Of Immortality And The Law: The Rising Power Of The American Dead, Ray D. Madoff May 2010

Dawn Of The Dead? A Discussion Of Immortality And The Law: The Rising Power Of The American Dead, Ray D. Madoff

Ray D. Madoff

No abstract provided.


Immortality And The Law: The Rising Power Of The American Dead, Ray Madoff Dec 2009

Immortality And The Law: The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

This book takes a riveting look at how the law responds to that distinctly American dream of immortality. While American law provides virtually no protections for the interests we hold most dear—our bodies and our reputations—when it comes to property interests, the American dead have greater control than anywhere else in the world. Moreover, these rights are growing daily. From grave robbery to Elvis impersonators, Madoff shows how the law of the dead has a direct impact on how we live. Madoff examines how the rising power of the American dead enables the deceased to exert control over their wealth …


How Public Is Private Philanthropy?, Ray D. Madoff Jun 2009

How Public Is Private Philanthropy?, Ray D. Madoff

Ray D. Madoff

No abstract provided.


Is Philanthropy Going To The Dogs? Panelist, Ray D. Madoff Sep 2008

Is Philanthropy Going To The Dogs? Panelist, Ray D. Madoff

Ray D. Madoff

No abstract provided.


Comment On Tax Consequences On Wealth Accumulation And Transfers Of The Rich, Ray Madoff Dec 2002

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 …


Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff Dec 1997

Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff

Ray D. Madoff

In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores …


Tax Considerations, Ray Madoff Dec 1993

Tax Considerations, Ray Madoff

Ray D. Madoff

No abstract provided.


United States Estate And Gift Tax Considerations, Ray Madoff Dec 1988

United States Estate And Gift Tax Considerations, Ray Madoff

Ray D. Madoff

No abstract provided.