Estates and Trusts Commons^™

Page, Leonard, 1762-1836 (Sc 1191), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 1191. Receipts and sundry papers related to the estate of Leonard Page of Logan County, Kentucky.

In Re Est. Of Bennett, Calli Oiestad

Montana Law Review

Wrongful death damages and survival damages arise from distinct claims that must be pursued by a decedent’s personal representative in one action. Survival damages belong to the estate and may only be claimed by the decedent’s heirs. Wrongful death damages belong to the decedent’s survivors and are not restricted to his or her heirs.

Freedom Of Contracts, Hanoch Dagan, Michael Heller

Tel Aviv University Law Faculty Papers

“Freedom of contracts” has two components: (1) the familiar freedom to bargain for terms within a contract and (2) the long-neglected freedom to choose from among contract types. Theories built on the first freedom have reached an impasse; attention to the second points toward a long-elusive goal, a liberal and general theory of contract law. This theory is liberal because it develops an appealing conception of contractual autonomy grounded in the actual diversity of contract types. It is general because it explains how contract values – utility, community, and autonomy – properly relate to each other across contract types. Finally, it is ...

Do Inherited Iras Protect Assets Well?, Lindsey Paige Markus, Evan D. Blewett

Evan Blewett

No abstract provided.

Who Killed The Rule Against Perpetuities?, Grayson M. P. Mccouch

Pepperdine Law Review

During the last two decades more than half the states have either abolished or substantially weakened the traditional rule against perpetuities. The increased demand for perpetual trusts is widely attributed to the ability of such trusts to avoid federal wealth transfer taxes. Furthermore, recent empirical studies confirm a correlation between repeal of the rule against perpetuities (coupled with favorable state income tax treatment) and increased personal trust assets and average account size. This symposium article discusses the asymmetric benefits and drawbacks of perpetual trusts and concludes that the decline of the rule against perpetuities cannot be explained solely in terms ...

Distracted From Distraction By Distraction: Reimagining Estate Tax Reform, Edward J. Mccaffery

Pepperdine Law Review

Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decedents each year. This Article, prepared for a symposium on Tax Advice for the Second Obama Administration, argues that the estate tax has become largely irrelevant, except ironically as a spur to the creation and perpetuation of dynastic wealth via 'Dynasty Trusts.' The tax no longer meets any compelling policy rationale, such as raising revenue, 'backing up” the income tax, injecting progression into the tax system, or breaking up large concentrations of wealth. It is time to move on, and to ...

Arizona's Slayer Statute: The Killer Of Testator Intent, Adam D. Hansen

Adam D Hansen

In 2012, the Arizona legislature amended its slayer statute to close loopholes that had emerged during years of slayer case litigation. However, in so doing, the Arizona legislature neglected to consider the adverse impact the amendment would have on the trending social consideration of euthanasia.

This Article sheds light on the unintended legal consequences of Arizona’s current slayer statute, considering the trending social issue of euthanasia. Part Two briefly presents terms, highlights two legal theories that were used in early American jurisprudence, and gives a short history of the codification of modern slayer statutes. Part Three gives an overview ...

Repulsed By Rap? Renewal Options Are Singing A Different Tune: An Analysis Of Bleecker Street Tenants Corp. V. Bleeker Jones, Llc, Jonathan M. Vecchi

Touro Law Review

No abstract provided.

Estate Planning For Indian Land In Oklahoma: A Practitioner's Guide, Casey Ross-Petherick

Casey Ross-Petherick

No abstract provided.

Book Review, David Mckibbin Iii

Pepperdine Law Review

No abstract provided.

Trimble V. Gordon: An Unstated Reversal Of Labine V. Vincent?, John A. Boyd

Pepperdine Law Review

No abstract provided.

In Search Of A Less Tentative Totten, R. Wayne Estes

Pepperdine Law Review

No abstract provided.

From Here To Eternity: The Folly Of Perpetual Trusts, Lawrence W. Waggoner

Law & Economics Working Papers

Trusts that can operate for as many as a thousand years or even forever, typically for the benefit of the settlor’s descendants living from time to time, now and in the future, are all the rage in banking and estate-planning circles. Before 1986, when Congress passed the federal generation-skipping transfer tax (GST tax), settlors had little incentive and probably little desire to establish perpetual trusts, even though they were permitted to do so under the law of Wisconsin, South Dakota, or Idaho. The GST tax created an artificial incentive for the wealthy to establish such trusts.

The origin of ...

Jus Sanguinis: Determining Parentage For Assisted Reproduction Children Born Overseas, Kristine Knaplund

Kristine Knaplund

Jus Sanguinis: Determining Citizenship for Assisted Reproduction Children Born Overseas

Professor Kristine S. Knaplund

Abstract

The United States has long followed the English common law view that citizenship can be attained at birth in two ways: by being born in the U.S. (jus soli), or by being born abroad as the child of a U.S. citizen (jus sanguinis). The first, jus soli, is now part of the 14^th amendment to the U.S. Constitution: “All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and the ...

Jus Sanguinis: Determining Parentage For Assisted Reproduction Children Born Overseas, Kristine Knaplund

Kristine Knaplund

Jus Sanguinis: Determining Citizenship for Assisted Reproduction Children Born Overseas

Professor Kristine S. Knaplund

Abstract

The United States has long followed the English common law view that citizenship can be attained at birth in two ways: by being born in the U.S. (jus soli), or by being born abroad as the child of a U.S. citizen (jus sanguinis). The first, jus soli, is now part of the 14^th amendment to the U.S. Constitution: “All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and the ...

Formalities And Formalism: A Critical Look At The Execution Of Wills, Charles I. Nelson, Jeanne M. Starck

Pepperdine Law Review

No abstract provided.

How To Accomplish A Successful Tax-Free Pension Plan Rollover, Steven T. Graham

Pepperdine Law Review

Advising a client how to accomplish a tax-free rollover from one pension plan to another has been an area of confusion for the general practitioner. In order to end this confusion the author examines recent statutory amendments, Internal Revenue Service rulings and the Employee Retirement Income Security Act. The author then outlines, in conjunction with the recent changes in the law, potential pension plan rollover scenarios that can aid the client. After a thorough discussion of the available rollovers and the benefits and drawbacks of each, the author concludes with a chart designed to provide quick identification of the most ...

Oral Will Contracts And The Statute Of Frauds In California, 1896-1980: A Summary And Evaluation , Marc P. Bouret

Pepperdine Law Review

There is no longer any certainty that one can successfully argue that purely oral mutual promises to bequeath property are unenforceable due to the Statute of Frauds. The author traces the trends in the oral will contract area during the past eighty years. He then analyzes various exceptions to the Statute of Frauds which have developed to allow oral will contracts to be enforced during the lifetime of the promisor, or more frequently after his or her death.

Illegitimate Harm: Law, Stigma, And Discrimination Against Nonmarital Children, Solangel Maldonado

Florida Law Review

No one would dispute that for most of U.S. history, nonmarital children suffered significant legal and societal discrimination. Although many individuals believe that the legal disadvantages attached to “illegitimate” status have disappeared in the last forty years, this Article demonstrates that the law continues to discriminate against nonmarital children in a number of areas, including intestate succession, citizenship, and child support. Societal biases against nonmarital children also remain. A majority of Americans believe that the increase in nonmarital births is a significant societal problem and almost 50% believe that unmarried women should not have children. Some courts are aware ...

The Right Of Publicity: "You Can't Take It With You", Timothy C. Williams

Pepperdine Law Review

The "right of publicity," a progeny of the right to privacy, has evolved into a valuable property right of the rich and famous. However, indecisive courts and disinterested legislatures have failed to arrive at any consensus on whether the "right of publicity" should be descendible and inheritable upon its owner's death. This comment seeks to evaluate the sundry arguments and policies concerning this issue, and to advocate a freely descendible 'right of publicity."