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Articles 1 - 30 of 109
Full-Text Articles in Estates and Trusts
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
ACTEC Law Journal
No abstract provided.
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
ACTEC Law Journal
No abstract provided.
Presumed Equal: Shares Of Cotenants, John V. Orth
Presumed Equal: Shares Of Cotenants, John V. Orth
ACTEC Law Journal
No abstract provided.
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
ACTEC Law Journal
No abstract provided.
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Mercer Law Review
This Article describes selected cases and significant legislation from the period of June 1, 2010 through May 31, 2011 that pertain to Georgia fiduciary law and estate planning.
Keynote Address: Immortality And The Law, Ray Madoff
Keynote Address: Immortality And The Law, Ray Madoff
Ray D. Madoff
No abstract provided.
Flp Loss, But Crummey Win, Wendy G. Gerzog
Flp Loss, But Crummey Win, Wendy G. Gerzog
All Faculty Scholarship
In Turner the Tax Court determined that section 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.
Muerte Y Resurreción Del Derecho Sucesorio Peruano, Renzo E. Saavedra Velazco
Muerte Y Resurreción Del Derecho Sucesorio Peruano, Renzo E. Saavedra Velazco
Renzo E. Saavedra Velazco
El derecho de sucesiones peruano ha sufrido un período de "letargo" que lentamente se viene modificando por el interés de un grupo de académicos y por una serie de casos mediáticos. En la presente nota se rinde cuenta de este itinerario.
¿Anomalías Económicas O Limitaciones Cognitivas? Un Vistazo A La Posición De Dan Ariely, Renzo E. Saavedra Velazco
¿Anomalías Económicas O Limitaciones Cognitivas? Un Vistazo A La Posición De Dan Ariely, Renzo E. Saavedra Velazco
Renzo E. Saavedra Velazco
En este breve artículo se procura exponer algunos de los méritos del profesor Dan Ariely. Para ello se intenta brindar un bosquejo de la crisis financiera norteamericana y la trascendencia que podría alcanzar una teoría en la que no se asume que los seres humanos son agentes economómicos racionales.
American Probate: Protecting The Public, Improving The Process, Paula Monopoli
American Probate: Protecting The Public, Improving The Process, Paula Monopoli
Paula A Monopoli
New Hampshire judge and probate attorney John Fairbanks, a court-appointed executor and trustee, stole thousands of dollars from the estates of his trusting elderly clients. Successful Virginia lawyer David Murray misappropriated nearly four million dollars from estates entrusted to him in one of the largest financial swindles by a lawyer in U.S. history. Enterprising attorney James Gunderson drafted wills and living trusts for many residents of Leisure World in Orange County, California, who named him the sole trustee and major beneficiary. These are just some of the cases examined by Paula A. Monopoli to illustrate the unsettling prevalence of fraud …
Contemporary Approaches To Trusts And Estates, Susan Gary, Jerome Borison, Naomi Cahn, Paula Monopoli
Contemporary Approaches To Trusts And Estates, Susan Gary, Jerome Borison, Naomi Cahn, Paula Monopoli
Paula A Monopoli
This book uses cases and statutory materials along with exercises and problems to integrate legal analysis and practice skills. The book can be used in a three- or four-credit course with or without the exercises, and sample syllabi are included in the Teacher’s Manual.
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
The 2011 session of the Virginia General Assembly enacted wills, trusts, and estates legislation that: (i) eliminated a potential federal transfer tax trap in inter vivos marital trusts, (ii) interpreted transfer tax formula clauses in light of recent changes in federal law, and (iii) adopted the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act. Three other legislative enactments and seven opinions of the Supreme Court of Virginia during the twelve months ending June 1, 2011, addressed issues affecting this field. In addition to addressing those developments, this article summarizes a recent federal district court opinion that dealt with a significant …
Comparación Jurídica Del Derecho Privado Europeo: Método, Historia Y Estilo, Renzo E. Saavedra Velazco
Comparación Jurídica Del Derecho Privado Europeo: Método, Historia Y Estilo, Renzo E. Saavedra Velazco
Renzo E. Saavedra Velazco
Reseña bibliográfica de DIURNI, Amalia y HENRICH, Dieter, Percorsi europei di diritto private e comparato, Giuffrè Editore, Milán, 2006, pp. 266 + xii.
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
Proprietary Estoppel, Michael Lp Lower
Proprietary Estoppel, Michael Lp Lower
Michael LP Lower
This is a brief account of the law of proprietary estoppel in England and Hong Kong.
Through The Looking Glass Of Eminent Domain: Exploring The "Arbitrary And Capricious" Test And Substantive Rationality Review Of Governmental Decisions, Zygmunt J.B. Plater
Through The Looking Glass Of Eminent Domain: Exploring The "Arbitrary And Capricious" Test And Substantive Rationality Review Of Governmental Decisions, Zygmunt J.B. Plater
Zygmunt J.B. Plater
The day-to-day realities of different systems of government can be discerned in the way they handle, in theory and practice, clashes between the individual and the collective will. The structure of contemporary American democracy is no exception. It is comprised of a variegated assortment of judicial formulae for balancing the interests of the individual and the state, most of these formulae tracing back with differing degrees of directness to textual bases in the first nine amendments to the federal Constitution or their state constitutional equivalents. One of these basic structural balancings, encountered early on by every student of American law …
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
All Faculty Scholarship
This article proposes to repeal the QTIP provisions in order to collect revenue now for transfers that are essentially transfers to third parties and not to the decedent's spouse. Because there are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form. A super-charged PAT would thereby be able to preserve the decedent's GST tax exemption (like a reverse QTIP), create a decedent's by-pass trust by allowing a PAT (or a partial PAT) …
Kennedy V. Plan Administrator For Dupont Savings & Investment Plan: Anti-Alienation And Anti-Cutback Rules, Christina Payne-Tsoupros
Kennedy V. Plan Administrator For Dupont Savings & Investment Plan: Anti-Alienation And Anti-Cutback Rules, Christina Payne-Tsoupros
W&M Law Student Publications
No abstract provided.
Estate And Probate Law—Testamentary Disposition Of Non-Probate Assets: Whether Iras Are Comparable To Life Insurance Policies And Whether Testators Should Be Able To Change An Ira Beneficiary By Will. Nunnenman V. Estate Of Grubbs, 2010 Ark. App. 75, __ S.W.3d __., Ashley L. Haskins
University of Arkansas at Little Rock Law Review
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 …
Contemporary Approaches To Trusts And Estates, Susan N. Gary, Jerome Borison, Naomi R. Cahn, Paula A. Monopoli
Contemporary Approaches To Trusts And Estates, Susan N. Gary, Jerome Borison, Naomi R. Cahn, Paula A. Monopoli
Paula A Monopoli
This book uses cases and statutory materials along with exercises and problems to integrate legal analysis and practice skills. The book can be used in a three- or four-credit course with or without the exercises, and sample syllabi are included in the Teacher’s Manual.
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Michael Diathesopoulos
In this paper we will examine the issue of ownership unbundling and forced divestiture remedies imposed in a series of recent competition law cases of the energy market - examined in other papers - in relation to the possible existence of a series of legal obstacles. These energy market decisions belong to a group of antitrust cases in which a structural divestiture remedy has been imposed under the provisions of Article 9 of Regulation 1/2003. This divestiture refers to transmission networks and to generation capacity and is meant to lead to severe structural changes, which are compatible with the findings …
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
ACTEC Law Journal
No abstract provided.
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
ACTEC Law Journal
No abstract provided.
What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children, Andrew S. Felts
What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children, Andrew S. Felts
West Virginia Law Review
No abstract provided.
Immortality And The Law, Ray Madoff