Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-Federal Estate and Gift (25)
- Law and Society (3)
- Accounting (1)
- Banking and Finance Law (1)
- Business (1)
-
- Commercial Law (1)
- Comparative and Foreign Law (1)
- Consumer Protection Law (1)
- Dispute Resolution and Arbitration (1)
- Economics (1)
- Family Law (1)
- Housing Law (1)
- International Law (1)
- Law and Economics (1)
- Property Law and Real Estate (1)
- Social Welfare Law (1)
- Social and Behavioral Sciences (1)
- Taxation (1)
- Keyword
-
- Selected Professional Activities (16)
- Death and the Law (6)
- Taxation-Federal Estate and Gift (4)
- Estate Planning (2)
- Estate tax (2)
-
- Charitable Organizations (1)
- Charitable giving (1)
- Commodification of individual identity (1)
- Dispute Resolution (1)
- Donative transfers (1)
- Income tax (1)
- Litigation (1)
- Marketable commodity (1)
- Marketing celebrity (1)
- Perpetual charitable trusts (1)
- Perpetual private foundations (1)
- Property interests (1)
- Property theory (1)
- Settlement (1)
- Tax Issues in Bankruptcy Law (1)
- Tax Policy (1)
- The right of publicity (1)
- Trusts & Estates (1)
- Trusts and estates (1)
- Wealth tax (1)
- Wills (1)
- Publication Year
- File Type
Articles 1 - 30 of 33
Full-Text Articles in Estates and Trusts
A Tale Of Two Countries: Comparing The Law Of Inheritance In Two Seemingly Opposite Systems, Ray D. Madoff
A Tale Of Two Countries: Comparing The Law Of Inheritance In Two Seemingly Opposite Systems, Ray D. Madoff
Ray D. Madoff
Although at first glance French and U.S. inheritance laws appear to be diametrically opposed, this paper provides a deeper analysis. In doing so, it explains that nuances within both systems have made the laws more similar than they initially appear. U.S. inheritance laws, explicitly characterized by freedom of testation, include numerous substantive limits on how a testator may dispose of her property at death. Courts often use doctrines such as mental capacity, undue influence, and fraud to void wills that do not provide for the decedent’s children. Also, because over one half of all Americans die intestate, or without a …
Inheritances And Death: Legal Strategies In The United States, England And France, Ray Madoff, Pierre-Alain Conil
Inheritances And Death: Legal Strategies In The United States, England And France, Ray Madoff, Pierre-Alain Conil
Ray D. Madoff
No abstract provided.
Mourning In America: What's Law Got To Do With It?, Ray Madoff
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.
The Perverse History Of Dead Bodies Under American Law, Ray Madoff
The Perverse History Of Dead Bodies Under American Law, Ray Madoff
Ray D. Madoff
No abstract provided.
Immortality And The Law - The Rising Power Of The American Dead, Ray Madoff
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
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
Ray D. Madoff
No abstract provided.
Removal, Resignation And Death Of Fiduciaries, Ray Madoff, Elaine Moriarty
Removal, Resignation And Death Of Fiduciaries, Ray Madoff, Elaine Moriarty
Ray D. Madoff
No abstract provided.
Keynote Address: Immortality And The Law, Ray Madoff
Keynote Address: Immortality And The Law, Ray Madoff
Ray D. Madoff
No abstract provided.
What Leona Helmsley Can Teach Us About The Charitable Deduction, Ray D. Madoff
What Leona Helmsley Can Teach Us About The Charitable Deduction, Ray D. Madoff
Ray D. Madoff
When Leona Helmsley, the New York hotel and real estate heiress, died in August 2007, she left a will naming both human and canine beneficiaries. However, one of the unnamed beneficiaries of this estate plan is surely the body of scholars interested in studying the role of philanthropy in the United States. By directing that an estimated $8 billion be used for the benefit of dogs, Mrs. Helmsley brought into high relief policy issues regarding the appropriateness of the unlimited charitable deduction, particularly as it applies to perpetual private foundations.
The Role Of Judicial Discretion In Dispute Settlement, James Andreoni, Ray D. Madoff
The Role Of Judicial Discretion In Dispute Settlement, James Andreoni, Ray D. Madoff
Ray D. Madoff
We consider two common modes of judicial resolution: judicial discretion, where the judge or jury has broad discretion in fashioning a remedy, and winner take all where the remedy is pre-determined by the governing substantive law. We analyze these systems in light of the fact that pre-trial bargainers have been shown to have excessive confidence in their own positions. We find theoretically that winner-take-all rules magnify the effects of over-confidence and diminish the likelihood of settling relative to judicial discretion. We confirm our model with a laboratory experiment showing significantly fewer pre-trial agreements under winner-take-all. These results imply that increasing …
Immortality And The Law, Ray Madoff
The Risks And Values Of Dynasty Trusts, Ray Madoff
The Risks And Values Of Dynasty Trusts, Ray Madoff
Ray D. Madoff
No abstract provided.
How Succession Law Shapes Society, Ray Madoff
The Rising Power Of The American Dead, Ray Madoff
Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff
Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff
Ray D. Madoff
No abstract provided.
Beware Perpetuities!, Ray Madoff
What The Law Of The Dead Can Tell Us About The Living, Ray Madoff
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
Reputation After Death, Ray Madoff
Immortality For Foundations Can Pose Big Challenges In Shifting Times, Ray Madoff
Immortality For Foundations Can Pose Big Challenges In Shifting Times, Ray Madoff
Ray D. Madoff
No abstract provided.
America Builds An Aristocracy, Ray Madoff
Legally Dead, Ray Madoff
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
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
Dawn Of The Dead? A Discussion Of Immortality And The Law: The Rising Power Of The American Dead, Ray D. Madoff
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
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
How Public Is Private Philanthropy?, Ray D. Madoff
Ray D. Madoff
No abstract provided.
Is Philanthropy Going To The Dogs? Panelist, Ray D. Madoff
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
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 …