Open Access. Powered by Scholars. Published by Universities.®

Estates and Trusts Commons

Open Access. Powered by Scholars. Published by Universities.®

1,745 Full-Text Articles 868 Authors 472,319 Downloads 73 Institutions

All Articles in Estates and Trusts

Faceted Search

1,745 full-text articles. Page 1 of 32.

Death Is Not The End: The Second Circuit Allows Posthumous Division Of Pension Benefits In Yale-New Haven Hospital V. Nicholls, Thanithia Billings 2016 Boston College Law School

Death Is Not The End: The Second Circuit Allows Posthumous Division Of Pension Benefits In Yale-New Haven Hospital V. Nicholls, Thanithia Billings

Boston College Law Review

On June 4, 2015, in Yale-New Haven Hospital v. Nicholls, the U.S. Court of Appeals for the Second Circuit held that the Employment Retirement Income Security Act of 1974 (“ERISA”) allows state courts to posthumously amend qualified domestic relations orders (“QDROs”) to divide the pension plan benefits of a deceased plan participant. The Second Circuit joined the U.S. Court of Appeals for the Tenth Circuit in allowing QDROs to be posthumously amended. The U.S. Court of Appeals for the Third Circuit, in contrast, has ruled that upon a plan participant’s death, benefits cannot be reassigned through ...


Give Me Liberty And Give Me Death: The Conflict Between Copyright Law And Estates Law, Michael Rosenbloum 2016 University of Georgia School of Law

Give Me Liberty And Give Me Death: The Conflict Between Copyright Law And Estates Law, Michael Rosenbloum

Journal of Intellectual Property Law

No abstract provided.


Trust Term Extension, Reid Kress Weisbord 2016 University of Florida Levin College of Law

Trust Term Extension, Reid Kress Weisbord

Florida Law Review

Over the last thirty years, most jurisdictions in the United States have repealed or abrogated the Rule Against Perpetuities, which prohibits perpetual donor control over property. This, in turn, has led estate planning practitioners to consider whether a trust created to comply with the Rule could, after the Rule’s repeal, be extended in perpetuity to provide for future generations of the settlor’s descendants upon petition of the trustee. Trust term extension in this context implicates fundamental questions about the purpose of a trust: For whose benefit—the beneficiaries’, the settlor’s, or the trustee/fiduciary’s—does the ...


Selective Issues In Effective Medicaid Estate Recovery Statutes, Raymond C. O'Brien 2016 The Catholic University of America, Columbus School of Law

Selective Issues In Effective Medicaid Estate Recovery Statutes, Raymond C. O'Brien

Catholic University Law Review

Medicaid is a joint federal-state partnership program that provides medical care to the elderly, blind, and disabled poor. Unlike Medicare, Medicaid will pay for long-term care, leading millions of persons in need of such care to “spend-down” income or assets to qualify as sufficiently needy or poor. However, the state can eventually seek recovery of expenditures made through estate recovery programs following the death of both spouses. As it currently stands, states have no choice but to become increasingly vigilant in pursuing private funds in order to pay for Medicaid expenditures. As a result, elderly citizens and their families will ...


Mapping Chinese Trusts With A Patrimony Compass, Thomas Simmons 2016 University of South Dakota School of Law

Mapping Chinese Trusts With A Patrimony Compass, Thomas Simmons

Tom E. Simmons

Review of: Kai Lyu, Re-Clarifying China's Trust Law: Characteristics and New Conceptual Basis, 36 Loy. L.A. Int'l & Comp. L. Rev. 447 (2015).


Minimizing Probate-Error Risk, Mark Glover 2016 University of Wyoming College of Law

Minimizing Probate-Error Risk, Mark Glover

University of Michigan Journal of Law Reform

Probate-error risk is the possibility that a court will incorrectly assess the authenticity of a will. By prescribing the method courts use to evaluate the authenticity of wills, the law of will-execution allocates probate-error risk between false-positive outcomes and false-negative outcomes. When a court validates an inauthentic will, it creates a false-positive outcome. When a court invalidates an authentic will, it creates a false-negative outcome. Because false-positive outcomes result in the admission to probate of inauthentic wills and false-negative outcomes result in the denial of probate of genuine wills, both can be characterized as probate errors. This framework has been ...


Slaying Contingent Beneficiaries, Kevin Bennardo 2016 University of Miami Law School

Slaying Contingent Beneficiaries, Kevin Bennardo

University of Miami Business Law Review

This Article analyzes what impact, if any, the slaying of one beneficiary by another should have on distribution of a decedent’s property. This issue could arise in a variety of conveyances, such as intestate succession, wills, pay-on-death bank accounts, transfer-on-death securities, or life insurance proceeds. Based on equity, the Restatement (Third) of Restitution takes the position that a beneficiary may never move forward in the line of succession as the result of a slaying. This result is thought to be an extension of the traditional “slayer rule,” which disallows a slayer from inheriting from her victim.

The Article argues ...


Selective Issues In Effective Medicaid Estate Recovery Statutes, Raymond C. O'Brien 2016 The Catholic University of America, Columbus School of Law

Selective Issues In Effective Medicaid Estate Recovery Statutes, Raymond C. O'Brien

Scholarly Articles and Other Contributions

Medicaid is a joint federal-state partnership program that provides medical care to the elderly, blind, and disabled poor. Unlike Medicare, Medicaid will pay for long-term care, leading millions of persons in need of such care to “spend-down” income or assets to qualify as sufficiently needy or poor. However, the state can eventually seek recovery of expenditures made through estate recovery programs following the death of both spouses. As it currently stands, states have no choice but to become increasingly vigilant in pursuing private funds in order to pay for Medicaid expenditures. As a result, elderly citizens and their families will ...


What Are Aging Parents Caring For Adult Children With Disabilities To Do? A Comprehensive Framework For A Healthy, Stable, Financially Sound Future, Jennifer M. Kirby-McLemore 2016 University of Mississippi School of Law

What Are Aging Parents Caring For Adult Children With Disabilities To Do? A Comprehensive Framework For A Healthy, Stable, Financially Sound Future, Jennifer M. Kirby-Mclemore

Roger Williams University Law Review

No abstract provided.


Trial And Heirs: Antemortem Probate For The Changing American Family, Katherine M. Arango 2016 Brooklyn Law School

Trial And Heirs: Antemortem Probate For The Changing American Family, Katherine M. Arango

Brooklyn Law Review

The notion of the traditional American family has changed due to complex family structures formed through remarriages, cohabitation, and same-sex couples. Freedom of disposition is a guiding principle of inheritance law, whereby society recognizes the value in protecting one’s ability to acquire and transfer personal property at death. However, intestacy statutes are antiquated and have failed to keep pace with the rise of the modern American family, thus leaving the right to freedom of disposition uncertain and vulnerable for a large population. A will is a way of opting out of intestacy, but given that a will is frequently ...


A Review Of Alexander A. Bove, Jr., Trust Protectors: A Practice Manual With Forms, Richard C. Ausness 2016 University of Kentucky College of Law

A Review Of Alexander A. Bove, Jr., Trust Protectors: A Practice Manual With Forms, Richard C. Ausness

Law Faculty Scholarly Articles

Alexander Bove has recently written a thoughtful, comprehensive and practical book entitled Trust Protectors: A Practice Manual with Forms. The book describes the powers and rights of a trust protector, as well as the fiduciary duties and potential liabilities associated with this office. In addition, the author examines the relationship between the trust protector and the trustee. He also discusses the role of the courts in this area and identifies a number of practical issues that should be considered by lawyers when they draft trust instruments that contemplate the appointment of a trust protector. Finally, the author provides extensive group ...


Wills Above Ground, Thomas Simmons 2015 University of South Dakota School of Law

Wills Above Ground, Thomas Simmons

Tom E. Simmons

The widespread adoption of electronic court filing systems allow for easier and more efficient views of the rich data of probate proceedings. Wills Law on the Ground by Professor David Horton, published in the UCLA Law Review, highlights both the potential and some of the inherent limitations of empirical research in the law of wills. Wills law has been the battleground of formalists and functionalists over the last half century, with both sides bearing the banner of testator intent, but neither backing up their proposals or counterproposals with much hard data about which better achieves their common aim. Professor Horton ...


Mor[T]Ality And Identity: Wills, Narratives, And Cherished Possessions, Deborah S. Gordon 2015 Drexel University Thomas R. Kline School of Law

Mor[T]Ality And Identity: Wills, Narratives, And Cherished Possessions, Deborah S. Gordon

Deborah S Gordon

Franz Kafka is credited with observing that “the meaning of life is that it stops.” This recognition—that life’s one certainty is certain death—has been the source of great artistic, scientific, political, and personal inspiration. How we have lived over the course of our days—our individual and collective histories—and how we will be remembered by those who survive us—our legacies—are bridged not only by our achievements and relationships but also by cherished items of property that we have accumulated and decided to pass on. This type of possession often has a narrative that endows ...


The Georgia Trust Act, Anne Emanuel 2015 Georgia State University College of Law

The Georgia Trust Act, Anne Emanuel

Anne S. Emanuel

No abstract provided.


Price On Contemporary Estate Planning, John Price, Samuel Donaldson 2015 Georgia State University College of Law

Price On Contemporary Estate Planning, John Price, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Estate Planner's Income Tax Playbook, Samuel Donaldson 2015 Georgia State University College of Law

The Estate Planner's Income Tax Playbook, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Understanding Grantor Trusts, Samuel Donaldson 2015 Georgia State University College of Law

Understanding Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson 2015 Georgia State University College of Law

The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx 2015 Georgia State University College of Law

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson 2015 Georgia State University College of Law

Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Digital Commons powered by bepress