Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Family Law (5)
- Tax Law (5)
- Taxation-Federal Estate and Gift (4)
- Civil Rights and Discrimination (3)
- Legislation (3)
-
- Property Law and Real Estate (3)
- Animal Law (2)
- Constitutional Law (2)
- Elder Law (2)
- Other Law (2)
- Taxation-Federal (2)
- Antitrust and Trade Regulation (1)
- Bankruptcy Law (1)
- Commercial Law (1)
- Conflict of Laws (1)
- Consumer Protection Law (1)
- Contracts (1)
- First Amendment (1)
- Fourteenth Amendment (1)
- Human Rights Law (1)
- Immigration Law (1)
- Intellectual Property Law (1)
- International Law (1)
- International Trade Law (1)
- Jurisdiction (1)
- Labor and Employment Law (1)
- Law and Economics (1)
- Law and Gender (1)
- Institution
- Publication Year
- Publication
-
- Evan Blewett (4)
- Villanova Law Review (4)
- Indiana Law Journal (3)
- Seattle University Law Review (3)
- Ray D. Madoff (2)
-
- William & Mary Annual Tax Conference (2)
- Cleveland State Law Review (1)
- Faculty Journal Articles and Book Chapters (1)
- Faculty Publications (1)
- Law Faculty Publications (1)
- Marquette Intellectual Property Law Review (1)
- Michael Hussey (1)
- Mitchell Hamline Law Review (1)
- Pepperdine Law Review (1)
- Rebecca J. Huss (1)
- Scholarly Works (1)
- UF Law Faculty Publications (1)
- William & Mary Law Review (1)
- Publication Type
- File Type
Articles 1 - 30 of 30
Full-Text Articles in Estates and Trusts
Legacies Of A Pandemic: Remote Attestation And Electronic Wills, Richard F. Storrow
Legacies Of A Pandemic: Remote Attestation And Electronic Wills, Richard F. Storrow
Mitchell Hamline Law Review
No abstract provided.
Post-Pandemic Estate Planning: Analyzing The Recent Changes In Remote Notarization Laws, Matthew Fiedler
Post-Pandemic Estate Planning: Analyzing The Recent Changes In Remote Notarization Laws, Matthew Fiedler
Seattle University Law Review
This Note explores estate planning in the post-pandemic landscape. Part I of this Note discusses how the resistance to remote technology in estate planning is rooted in traditional notions of formalism. Part II introduces a discussion regarding the use of remote technology, including its benefits and drawbacks. Part III articulates the current legal requirements to validly notarize signatures on various estate planning documents in Washington state. This part also discusses the extent of electronic or remote notarization allowed in the wake of emergency orders issued by Washington State Governor Jay Inslee in response to the spread of COVID-19. Additionally, Part …
Confusion, Conflict, And Case Law: Analyzing The Language Of The United States Patent Act And Conflicting Case Law Regarding The Transfer Of Patent Rights In The 21st Century, Lucas C. Logic
Marquette Intellectual Property Law Review
No abstract provided.
Moving Forward By Looking Back: The Retroactive Application Of Obergefell, Lee-Ford Tritt
Moving Forward By Looking Back: The Retroactive Application Of Obergefell, Lee-Ford Tritt
UF Law Faculty Publications
The recent Supreme Court decision of Obergefell v. Hodges has forever altered American jurisprudence. Not only did this decision make same-sex marriage legal in all fifty states, but it also required states to recognize same-sex marriages from other states in accordance with the 14th Amendment. The Court’s holding in Obergefell raises a fundamental question with serious legal and financial significance: when exactly do these once unrecognized marriages legally begin? And to what extent must courts apply Obergefell retroactively? The stakes are high and substantive financial effects are pending on the answer to this question — for, with marriage, comes wide-ranging …
Special Family And Lifestyle Tax Issues, Helena S. Mock
Special Family And Lifestyle Tax Issues, Helena S. Mock
William & Mary Annual Tax Conference
No abstract provided.
Aligning The Stars -- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Mary Ann Mancini, Tammara Langlieb
Aligning The Stars -- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Mary Ann Mancini, Tammara Langlieb
William & Mary Annual Tax Conference
No abstract provided.
Intestacy Concerns For Same-Sex Couples: How Variations In State Law And Policy Affect Testamentary Wishes, Megan Moser
Intestacy Concerns For Same-Sex Couples: How Variations In State Law And Policy Affect Testamentary Wishes, Megan Moser
Seattle University Law Review
As the number of same-sex couples increases in the United States, concerns regarding the evolution of federal and state law, with respect to rights for same-sex couples, also continue to rise. As marriage is not always available to same-sex couples, they often face very different legal issues than couples in a traditional marriage. Because marriage is typically not a legal cause of action, the question of a marriage’s validity often arises incidentally to another legal question, such as the disposition of a decedent’s estate.
Assisted Reproductive Technology Poses New Estate-Planning Questions, Lindsey Paige Markus, Assistance From Evan D. Blewett
Assisted Reproductive Technology Poses New Estate-Planning Questions, Lindsey Paige Markus, Assistance From Evan D. Blewett
Evan Blewett
Due to the deferral of pregnancy, environmental issues and a host of medical factors, infertility rates are on the rise. The Centers for Disease Control estimated that as many as 12 percent of U.S. women and their partners experience infertility, and experts posit that this statistic continues to rise. The increased prevalence and effectiveness of Assisted Reproductive Technology, or ART, creates myriad legal issues for individuals and couples to consider.
Death, Taxes & Divorce: Why Every Ex-Spouse Needs A New Estate Plan, Lindsey Paige Markus, Assistance From Evan D. Blewett
Death, Taxes & Divorce: Why Every Ex-Spouse Needs A New Estate Plan, Lindsey Paige Markus, Assistance From Evan D. Blewett
Evan Blewett
No one can escape the inevitable — death and taxes. And unfortunately, according to the U.S. Census Bureau nearly 50 percent of all marriages will end in divorce. The divorce process is incredibly stressful. Clients are often so overwhelmed with emotional, financial and legal complexities, they fail to consider the estate planning implications of their separation and divorce. However, proactive planning can help ensure assets do not pass to a soon-to-be-ex or a former spouse.
Life Insurance Lessons From A ‘Sopranos’ Star, Lindsey Paige Markus, Assistance From Evan D. Blewett
Life Insurance Lessons From A ‘Sopranos’ Star, Lindsey Paige Markus, Assistance From Evan D. Blewett
Evan Blewett
James Gandolfini has been gracing the headlines over the past few months. Surprisingly, the publicity surrounding the late television star’s death is not focused on his award-winning performance in “The Sopranos” or a Hollywood scandal — but rather his estate planning. Tony Soprano certainly missed some extraordinary estate planning opportunities...
Do Inherited Iras Protect Assets Well?, Lindsey Paige Markus, Assistance From Evan D. Blewett
Do Inherited Iras Protect Assets Well?, Lindsey Paige Markus, Assistance From Evan D. Blewett
Evan Blewett
Whether a client has a complex or simple estate plan, failure to properly address a retirement plan (IRA) beneficiary designation may cause havoc. Regardless of what a client’s estate plan may say, the beneficiary designation under the client’s IRA governs.
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
America Builds An Aristocracy, Ray Madoff
Caregiving And The Case For Testamentary Freedom, Joshua C. Tate
Caregiving And The Case For Testamentary Freedom, Joshua C. Tate
Faculty Journal Articles and Book Chapters
Almost all U.S. states allow individuals to disinherit their descendants for any reason or no reason, but most of the world's legal systems currently do not. This Article contends that broad freedom of testation is defensible because it allows elderly people to reward family members who are caregivers. The Article explores the common-law origins of freedom of testation, which developed in the shadow of the medieval rule of primogeniture, a doctrine of no contemporary relevance. The growing problem of eldercare, however, offers a justification for the twenty-first century. Increases in life expectancy have led to a sharp rise in the …
The Virginia Uniform Trust Code, John E. Donaldson
The Virginia Uniform Trust Code, John E. Donaldson
Faculty Publications
No abstract provided.
Separation, Custody, And Estate Planning Issues Relating To Companion Animals, Rebecca J. Huss
Separation, Custody, And Estate Planning Issues Relating To Companion Animals, Rebecca J. Huss
Law Faculty Publications
This article first discusses the domestication of companion animals, including the impact of anthropomorphism and neoteny on how animals are viewed in U.S. society. Second, it reviews the current legal status of animals. Third, it considers the voluntary and involuntary separation of companion animals from their human families. Fourth, it examines custody issues in the context of the placement of animals after the divorce of the human family members. Finally, it analyzes estate planning issues relating to companion animals.
Separation, Custody, And Estate Planning Issues Relating To Companion Animals, Rebecca J. Huss
Separation, Custody, And Estate Planning Issues Relating To Companion Animals, Rebecca J. Huss
Rebecca J. Huss
This article first discusses the domestication of companion animals, including the impact of anthropomorphism and neoteny on how animals are viewed in U.S. society. Second, it reviews the current legal status of animals. Third, it considers the voluntary and involuntary separation of companion animals from their human families. Fourth, it examines custody issues in the context of the placement of animals after the divorce of the human family members. Finally, it analyzes estate planning issues relating to companion animals.
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 …
Use Of Life Insurance In Nonqualified Deferred Compensation Planning, Michael Hussey, William Drennan, Michael Goldstein
Use Of Life Insurance In Nonqualified Deferred Compensation Planning, Michael Hussey, William Drennan, Michael Goldstein
Michael Hussey
No abstract provided.
Ethical Considerations In Medicaid Estate Planning: An Analysis Of The Aba Model Rules Of Professional Conduct, Eleanor Crosby Lanier, Ira M. Leff
Ethical Considerations In Medicaid Estate Planning: An Analysis Of The Aba Model Rules Of Professional Conduct, Eleanor Crosby Lanier, Ira M. Leff
Scholarly Works
The purpose of this article is to provide a starting point for discussion of ethical issues related to the practice of Medicaid estate planning. The authors explore the history of attorney involvement in planning and financing long-term care. They also analyze how the ABA Model Rules of Professional Conduct address the ethical dilemmas that arise in practice, using a case study to illustrate some of these issues. The individual authors' perspectives on this practice differ with respect to certain issues. One is a former Legal Services lawyer, and the other has a private practice which focuses on Medicaid estate planning.
Qualitative Theory Of The Dead Hand, Adam J. Hirsch, William K.S. Wang
Qualitative Theory Of The Dead Hand, Adam J. Hirsch, William K.S. Wang
Indiana Law Journal
No abstract provided.
Community Property Considerations In Ohio Estate Planning: Expecting The Unexpected, Frank J. Cumberland Jr.
Community Property Considerations In Ohio Estate Planning: Expecting The Unexpected, Frank J. Cumberland Jr.
Cleveland State Law Review
For the lawyer in the community property state, the laws peculiar to community property are familiar ground, having in all probability made up at least a part of the law school curriculum. For the lawyer in the common law state, community property laws are generally something to be read about in the newspaper when the husband or wife of a movie star lands a huge divorce settlement due to the operation of the community property laws in California. But it is quite realistic to state that whether the attorneys in the common law states know it or not, they are …
Making Gifts From Incompetent's Estate Under The Doctrine Of Substitution Of Judgment To Reduce Federal Estate Taxes
William & Mary Law Review
No abstract provided.
The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman
The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman
Indiana Law Journal
No abstract provided.
Conflict Of Laws And Joint Bank Accounts - An Autopsy Of A Case, Joseph C. Kelly
Conflict Of Laws And Joint Bank Accounts - An Autopsy Of A Case, Joseph C. Kelly
Villanova Law Review
No abstract provided.
Planning Incompetents' Estates Via Inter-Vivos Distributions, Joseph C. Kelly
Planning Incompetents' Estates Via Inter-Vivos Distributions, Joseph C. Kelly
Villanova Law Review
No abstract provided.
Estate Planning - Marital Deduction - Formula Gifts, Gerald P. Lally
Estate Planning - Marital Deduction - Formula Gifts, Gerald P. Lally
Villanova Law Review
No abstract provided.
Elements Of Estate Planning, Gilbert T. Stephenson
Elements Of Estate Planning, Gilbert T. Stephenson
Villanova Law Review
No abstract provided.
Estate Planning, Milton Elrod Jr.