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Full-Text Articles in Estates and Trusts

Hairsplitting Under I.R.C. Section 2035(D): The Cause And The Cure, Jeffrey G. Sherman Mar 1996

Hairsplitting Under I.R.C. Section 2035(D): The Cause And The Cure, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.


Trusting Our Partners: An Essay On Resetting The Estate Planning Defaults For An Adult World, Henry Ordower Jan 1996

Trusting Our Partners: An Essay On Resetting The Estate Planning Defaults For An Adult World, Henry Ordower

All Faculty Scholarship

Demonstrates that there is no tax savings to be achieved by using a trust to restrict a donee's control of property and money transferred gifts during life or at death. Reviews reasons why donors wish to continue to control wealth even after death and suggests that such reasoning is fallacious. Recommends to the estate planning bar that it revise its approach to planning in order to fulfill its obligations to the principal client and other family members. Develops mathematical formulas for analysis of estate planning decisions.


The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett Dec 1995

The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett

Mark R Gillett

No abstract provided.