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Articles 1 - 25 of 25
Full-Text Articles in Estates and Trusts
Trusts, Wills, And Administration Of Estates, James C. Rehberg
Trusts, Wills, And Administration Of Estates, James C. Rehberg
Mercer Law Review
No abstract provided.
V. Life Insurance Proceeds Under § 2042
V. Life Insurance Proceeds Under § 2042
Washington and Lee Law Review
No abstract provided.
The Possession By A Trustee Of The Power To Alter The Time And Manner Of Enjoyment Of Life Insurance Proceeds Held In Trust Requires That The Value Of The Proceeds Be Included In The Decedent Trustee's Gross Estate., Alex Huddleston
St. Mary's Law Journal
Abstract Forthcoming.
Who's Afraid Of Erisa Wolf?: § 405(D) And Other Houses Of Straw For Trustees Under The Employee Retirement Income Security Act Of 1974
Washington and Lee Law Review
No abstract provided.
I. Valuation Of Property In The Gross Estate
I. Valuation Of Property In The Gross Estate
Washington and Lee Law Review
No abstract provided.
Iv. Powers Of Appointment Under § 2041
Iv. Powers Of Appointment Under § 2041
Washington and Lee Law Review
No abstract provided.
Second Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, John T. Bondurant, Edwin H. Perry, P. Michael Davis, Philip W. Moss, Frederick W. Whiteside, Robert M. Bath, William V. Phelan, John Peter Frank Iii, Gladney Harville, William S. Dillon, Eugene F. Scoles, Edward A. Rothschild
Second Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, John T. Bondurant, Edwin H. Perry, P. Michael Davis, Philip W. Moss, Frederick W. Whiteside, Robert M. Bath, William V. Phelan, John Peter Frank Iii, Gladney Harville, William S. Dillon, Eugene F. Scoles, Edward A. Rothschild
Continuing Legal Education Materials
Schedule and materials from the Second Annual Seminar on Estate Planning held by UK/CLE on July 18-19, 1975.
Drafting For The Optimum Marital Deduction, J. Rodney Johnson
Drafting For The Optimum Marital Deduction, J. Rodney Johnson
Law Faculty Publications
While the marital deduction provided for by federal estate tax law may not necessarily be the controlling factor in planning the will of a married person, it is certainly one of the most important factors because of the sheer magnitude of this deduction up to 50% of the adjusted gross estate. A direct consequence of this importance is reflected in the fact that the marital deduction has become the most written-about topic in the estate planning area. Most of what has been written about this subject can be divided into the two following categories: ( 1 ) an explanation of …
A Single-Trust Marital Deduction Will, J. Rodney Johnson
A Single-Trust Marital Deduction Will, J. Rodney Johnson
Law Faculty Publications
This article will offer a basic form that can be easily altered to respond to the needs of many clients who have a moderate estate and wish to take advantage of the estate tax marital deduction. For purposes of discussion, it will be assumed that the estate is $250,000 or less and that the client has expressed the following: "I want my wife to have all of the income from my property throughout her life and then the property should pass to my children. In the event that the income from my property is insufficient to meet my wife's needs, …
Charitable Remainder Trusts: A Study Of Current Problems, Anthon S. Cannon Jr.
Charitable Remainder Trusts: A Study Of Current Problems, Anthon S. Cannon Jr.
BYU Law Review
No abstract provided.
Parol Evidence To Prove Resulting Trusts., Mance M. Park
Parol Evidence To Prove Resulting Trusts., Mance M. Park
St. Mary's Law Journal
Abstract Forthcoming.
West Virginia And The Uniform Probate Code: An Overview Part Ii, Earl M. Curry Jr.
West Virginia And The Uniform Probate Code: An Overview Part Ii, Earl M. Curry Jr.
West Virginia Law Review
No abstract provided.
The Uniform Probate Code: Article Iii Analyzed In Relation To Changes In The First Nine Enactments, Richard V. Wellman, James W. Gordon
The Uniform Probate Code: Article Iii Analyzed In Relation To Changes In The First Nine Enactments, Richard V. Wellman, James W. Gordon
Faculty Scholarship
The eleven pioneer states that have adopted the Uniform Probate Code have amended its provisions in various ways. This Article reviews the changes made in article III, the central procedural section of the Code. The Authors analyze the import of these amendments, considering the interplay between the carefully drafted provisions of the Code and its policy of uniformly minimizing the iudicial intervention and expense involved in the administration of estates. The Authors' analysis of these first enactments should prove helpful in those states currently considering adoption of the Uniform Probate Code as well as to lawyers and the courts in …
Redistributing Wealth By Curtailing Inheritance: The Community Interest In The Rule Against Perpetuities And The Estate Tax, John W. Van Doren
Redistributing Wealth By Curtailing Inheritance: The Community Interest In The Rule Against Perpetuities And The Estate Tax, John W. Van Doren
Florida State University Law Review
No abstract provided.
The Uniform Probate Code And Illinois Probate Practice, Glenn R. Drury
The Uniform Probate Code And Illinois Probate Practice, Glenn R. Drury
Loyola University Chicago Law Journal
No abstract provided.
Prudence In Trust Investment, Thomas D. Johnston
Prudence In Trust Investment, Thomas D. Johnston
University of Michigan Journal of Law Reform
Part I of this article presents a brief history of the prudent man standard and explores the meaning of "prudence." Part II discusses the shift in legal theory to include equities as prudent investments. Part III articulates the weaknesses in the method currently used by courts to assess investment prudence in view of the exigencies confronting today's trustee-investor. Finally, part IV shows that the same factors which justified the creation of the Prudent Man Rule and its expansion to include equities will support its modification to encompass modern investment theories and techniques.
Simplifying The Martial Deduction Will, J. Rodney Johnson
Simplifying The Martial Deduction Will, J. Rodney Johnson
Law Faculty Publications
One of the basic tenets of estate planning declares that there is no such thing as a typical estate and therefore there can be no such thing as a typical estate plan. Emphasis is placed on the unique character of each case and the positive need to tailor the plan to fit the client's total situation. Accepting the validity of the foregoing, however, does not mean that one must start from scratch in each case. Instead, the attorney who is trying to pare repetitious work to a safe minimum might develop a solution to the problem by having a series …
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Articles
The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …
Recent Developments In Gift And Estate Taxation, Douglas A. Kahn
Recent Developments In Gift And Estate Taxation, Douglas A. Kahn
Other Publications
A summarization of recent tax cases.
Estate And Gift Taxation, Douglas A. Kahn
Estate And Gift Taxation, Douglas A. Kahn
Book Chapters
ANSWERING TAX EXAMINATION QUESTIONS
The key to writing a successful answer to a tax question (as with any law exam) is to locate the relevant issues and to analyze them by interrelating applicable legal principles with the basic facts of the question. This determination of relevant issues must be tied to the facts presented in the question.
The first step in question analysis is to read the facts closely and note each element in the facts that is relevant to issues you have studied in the subject being tested since it is likely that the examiner intended that those issues …