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Articles 1 - 30 of 35
Full-Text Articles in Tax Law
Family Limited Partnerships And Section 2036: Not Such A Good Fit, Mitchell M. Gans, Jonathan G. Blattmachr
Family Limited Partnerships And Section 2036: Not Such A Good Fit, Mitchell M. Gans, Jonathan G. Blattmachr
ACTEC Law Journal
The IRS has struggled to close down abusive family limited partnerships. At first unreceptive to IRS arguments, the courts eventually embraced section 2036 as an estate-tax tool for attacking such partnerships. Because the section was not designed to apply to partnerships, difficulties have arisen as the courts have struggled with the fit. In its most recent encounter, the Tax Court in Powell grappled with a fit-related issue that implicates the Supreme Court’s landmark decision in Byrum. The Powell court, it will be argued, misread Byrum, conflating the majority opinion with the dissent – and converting the rule-based approach …
Social Control Of Wealth In Antebellum New York, William P. Lapiana
Social Control Of Wealth In Antebellum New York, William P. Lapiana
ACTEC Law Journal
No abstract provided.
Democracy And Trusts, Carla Spivack
Democracy And Trusts, Carla Spivack
ACTEC Law Journal
Spendthrift trusts which shield assets from creditors have been an ongoing problem for the law since their advent in the nineteenth century. Other, very recent, forms of trust are an even bigger problem: they take the notion of asset protection much farther, allowing settlors to protect not only the beneficiary’s assets, but their own, from creditors; these are called “self-settled asset protection trusts". Moreover, more and more states allow so-called “dynasty trusts” which allow settlors and beneficiaries to maintain assets in trust tax free for generations, overturning long-settled principles of the common law such as the Rule Against Perpetuities. All …
Honoring Probable Intent In Intestacy: An Empirical Assessment Of The Default Rules And The Modern Family, Danaya C. Wright, Beth Sterner
Honoring Probable Intent In Intestacy: An Empirical Assessment Of The Default Rules And The Modern Family, Danaya C. Wright, Beth Sterner
ACTEC Law Journal
This article provides preliminary analysis of an empirical study of nearly 500 wills probated in Alachua and Escambia Counties in the State of Florida in 2013. The particular focus of the study is to determine if there are noticeable patterns of property distribution preferences among decedents based on their diverse family relationships. Earlier empirical studies of distribution preferences indicated that a majority of married decedents wanted to give all or most of their estates to their surviving spouses. As a result of these studies, most states amended their probate codes to give surviving spouses a sizable percentage of a decedent …
Elaine Gagliardi On Uncertain Times: Anticipating Change And Reacting To Recent Wealth Transfer Tax Developments, Elaine H. Gagliardi
Elaine Gagliardi On Uncertain Times: Anticipating Change And Reacting To Recent Wealth Transfer Tax Developments, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
Looming on the horizon is the very real possibility of estate tax repeal. In the interim for those clients needing to immediately make estate planning decisions, the question becomes what planning strategies best meet client needs in the face of an uncertain estate tax. Acknowledging that the ultimate answer depends on individual circumstances and goals, some common planning strategies nevertheless emerge as better options than others to address particular client goals, especially those of married couples. These planning strategies work well now and can be adapted to work well under the most likely Congressional response to repeal. Republicans have alluded …
Foreword -- Festschrift In Memory Of Dennis I. Belcher, Bridget J. Crawford
Foreword -- Festschrift In Memory Of Dennis I. Belcher, Bridget J. Crawford
ACTEC Law Journal
No abstract provided.
Foreword To The 2016 Joseph Trachtman Memorial Lecture, Michael H. Barker, William I. Sanderson
Foreword To The 2016 Joseph Trachtman Memorial Lecture, Michael H. Barker, William I. Sanderson
ACTEC Law Journal
No abstract provided.
Outside The Box On Estate Tax Reform: Reviewing Ideas To Simplify Planning, Dennis I. Belcher
Outside The Box On Estate Tax Reform: Reviewing Ideas To Simplify Planning, Dennis I. Belcher
ACTEC Law Journal
No abstract provided.
Dennis Belcher's Little Red Book: The Wit And Wisdom Of Dennis Belcher, Steve R. Akers
Dennis Belcher's Little Red Book: The Wit And Wisdom Of Dennis Belcher, Steve R. Akers
ACTEC Law Journal
No abstract provided.
Memories Of A Partner, Colleague, Servant-Leader, And Friend, Ronald D. Aucutt
Memories Of A Partner, Colleague, Servant-Leader, And Friend, Ronald D. Aucutt
ACTEC Law Journal
No abstract provided.
Dennis Belcher, Skip Fox
Larger Than Life, Carol Harrington
Remembering Dennis Belcher, W. Bjarne Johnson
Tribute To Dennis Belcher, Ed Koren
Dennis Belcher: A Good, Gifted, And Decent Man, Daniel H. Markstein Iii
Dennis Belcher: A Good, Gifted, And Decent Man, Daniel H. Markstein Iii
ACTEC Law Journal
No abstract provided.
A Remarkable Man; An Extraordinary Year, Karen M. Moore
A Remarkable Man; An Extraordinary Year, Karen M. Moore
ACTEC Law Journal
No abstract provided.
In Memory Of Dennis Belcher, C. Ware Palmer
What Made Dennis Special?, Jeffrey N. Pennell
Remembering Dennis Belcher: A Trusted Advisor And Friend, Tina Portuondo
Remembering Dennis Belcher: A Trusted Advisor And Friend, Tina Portuondo
ACTEC Law Journal
No abstract provided.
Reflections On Dennis I. Belcher: A True Leader, Pam H. Schneider
Reflections On Dennis I. Belcher: A True Leader, Pam H. Schneider
ACTEC Law Journal
No abstract provided.
Leach V. Hyatt: Recasting Indefiniteness, Thomas E. Simmons
Leach V. Hyatt: Recasting Indefiniteness, Thomas E. Simmons
ACTEC Law Journal
No abstract provided.
Dennis Irl Belcher: An Appreciation, James H. Walsh
Dennis Irl Belcher: An Appreciation, James H. Walsh
ACTEC Law Journal
No abstract provided.
Remembering Dennis, Tom Word
Personal Reflections About Working With Dennis, The Best Trusts And Estates Lawyer In Virginia, Howard M. Zaritsky
Personal Reflections About Working With Dennis, The Best Trusts And Estates Lawyer In Virginia, Howard M. Zaritsky
ACTEC Law Journal
No abstract provided.
Dennis Belcher, Anne Marie Whittemore
2016 Joseph Trachtman Memorial Lecture March 19, 2016: Do We Need A Canary Or Did The Canary Stop Singing And We Missed It?, Dennis I. Belcher
2016 Joseph Trachtman Memorial Lecture March 19, 2016: Do We Need A Canary Or Did The Canary Stop Singing And We Missed It?, Dennis I. Belcher
ACTEC Law Journal
No abstract provided.
In Memoriam Dennis Belcher: Lessons I Learned At The Feet Of The Master, Dana G. Fitzsimons Jr.
In Memoriam Dennis Belcher: Lessons I Learned At The Feet Of The Master, Dana G. Fitzsimons Jr.
ACTEC Law Journal
No abstract provided.
Memories Of Dennis Belcher, Lou Mezzullo, Judi Mezzullo
Memories Of Dennis Belcher, Lou Mezzullo, Judi Mezzullo
ACTEC Law Journal
No abstract provided.