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Full-Text Articles in Estates and Trusts
Illegitimate Harm: Law, Stigma, And Discrimination Against Nonmarital Children, Solangel Maldonado
Illegitimate Harm: Law, Stigma, And Discrimination Against Nonmarital Children, Solangel Maldonado
Florida Law Review
No one would dispute that for most of U.S. history, nonmarital children suffered significant legal and societal discrimination. Although many individuals believe that the legal disadvantages attached to “illegitimate” status have disappeared in the last forty years, this Article demonstrates that the law continues to discriminate against nonmarital children in a number of areas, including intestate succession, citizenship, and child support. Societal biases against nonmarital children also remain. A majority of Americans believe that the increase in nonmarital births is a significant societal problem and almost 50% believe that unmarried women should not have children. Some courts are aware of …
Who Killed The Rule Against Perpetuities?, Grayson M.P. Mccouch
Who Killed The Rule Against Perpetuities?, Grayson M.P. Mccouch
UF Law Faculty Publications
This article examines the relationship between the federal wealth transfer taxes and the rule against perpetuities. The decline of the RAP is often attributed primarily to the GST tax amendments enacted in 1986. However, while perpetual trusts were available long before 1986, their estate tax avoidance possibilities were not widely used. Even after 1986, simple repeal of the RAP leaves perpetual trusts exposed to potential estate taxation. In addition, settlors should consider non-tax considerations in assessing the attractions of perpetual trusts.