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Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford 2022 Mercer University School of Law

Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford

Mercer Law Review

This Article discusses significant cases decided by the Georgia Court of Appeals during the period of June 1, 2021 through May 31, 2022, and significant Georgia legislation enacted in that same period relating to Georgia probate and trust law, guardianship, and estate planning.


Wills, Trusts, And Estates, Hunter M. Glenn, Allison A. Tait 2022 University of Richmond School of Law

Wills, Trusts, And Estates, Hunter M. Glenn, Allison A. Tait

University of Richmond Law Review

Between legislative and judicial activity, there have been a number of noteworthy developments and changes to the rules governing trusts and estates. Several of these developments turn on questions related to the role of fiduciaries, what responsibilities they have with respect to reporting as well as asset management, and when they can be removed. These questions concerning fiduciaries implicitly address the rights of beneficiaries and the protections available to them. New developments also will have multiple repercussions for estate planners and wealth managers. New planning strategies in response to changes in the law of undue influence may become important to …


Holding Residential Property On Inter Vivos Trusts In Singapore: Transfers Of Equity Interests, Vincent OOI 2022 Singapore Management University

Holding Residential Property On Inter Vivos Trusts In Singapore: Transfers Of Equity Interests, Vincent Ooi

Research Collection Yong Pung How School Of Law

Following amendments to the ACD regime in Singapore, transferring equity interests to and from a trust with no beneficial owners will attract ACD, as will the exercise of a power of appointment by a trustee to grant equity interests to a beneficiary. Renunciation of interests in a bare trust will also attract ACD. Together with the introduction of ABSD (Trust), it is now impractical to use trusts to hold residential properties for succession planning purposes. Remaining options are to gift the properties without any strings attached or bequeath the properties in a will and risk subsequent changes to death taxation.


Holding Residential Property On Inter Vivos Trusts In Singapore: Transfers Of Interests, Vincent OOI 2022 Singapore Management University

Holding Residential Property On Inter Vivos Trusts In Singapore: Transfers Of Interests, Vincent Ooi

Research Collection Yong Pung How School Of Law

As a response to the “missing beneficial owner” problem highlighted by the Zhao Hui Fang case, amendments have been made to Singapore’s stamp duty regime. ABSD will now be levied at 35% on transfers of residential property to trustees, with a remission available if certain conditions are met. These conditions effectively mean that residential property held on inter vivos trusts in Singapore must be given to beneficiaries without conditions or powers of revocation or variation. This has major ramifications for succession planning, since such restrictions largely defeat the purpose of using a trust to hold property in the first place.


Intellectual Heirs Property: Why Certain Musical Copyrights Should Be Included In The Heirs Property Reform Movement, Austin Weatherly 2022 University of Georgia School of Law

Intellectual Heirs Property: Why Certain Musical Copyrights Should Be Included In The Heirs Property Reform Movement, Austin Weatherly

Journal of Intellectual Property Law

The modern heirs property reform movement seeks to ameliorate the issues caused by the procedures governing the inheritance of real property from landowners who die intestate. This procedure can have a negative impact on heirs and the value of their inherited property. The reform movement, as it stands, only seeks to resolve the issues created by these procedures in the real property context. The rhetorical basis for the modern heirs property reform movement largely focuses on closing the racial wealth gap in the United States and slowing the wealth bleed from one black generation to the next. Many of the …


Conveying Estate Planning To The 21st Century: Adoption Of Electronic Wills Legislation, Spencer Riegelman 2022 University of St. Thomas, Minnesota

Conveying Estate Planning To The 21st Century: Adoption Of Electronic Wills Legislation, Spencer Riegelman

University of St. Thomas Law Journal

No abstract provided.


The Future Of Testamentary Capacity, Reid Kress Weisbord, David Horton 2022 Rutgers Law School

The Future Of Testamentary Capacity, Reid Kress Weisbord, David Horton

Washington and Lee Law Review

Recently, the #FreeBritney saga cast a harsh spotlight on state guardianship systems. Yet despite their serious flaws, guardianship regimes have benefited from waves of reform. Indeed, since the 1970s, most jurisdictions have taken steps to protect the autonomy of people with cognitive, intellectual, or developmental disabilities (CIDD). Likewise, lawmakers are currently experimenting with supported decision-making (SDM): an alternative to guardianship designed to help individuals with CIDD make their own choices. These changes are no panacea, but they have modernized a field that once summarily denied “idiots” and “lunatics” power over their affairs.

However, in a related context, the legal system’s …


How Should Inheritance Law Remediate Inequality?, Felix B. Chang 2022 University of Washington School of Law

How Should Inheritance Law Remediate Inequality?, Felix B. Chang

Washington Law Review

This Article argues that trusts and estates (“T&E”) should prioritize intergenerational economic mobility—the ability of children to move beyond the economic stations of their parents—above all other goals. The field’s traditional emphasis on testamentary freedom, or the freedom to distribute property in a will as one sees fit, fosters the stickiness of inequality. For wealthy settlors, dynasty trusts sequester assets from the nation’s system of taxation and stream of commerce. For low-income decedents, intestacy (i.e., the system of property distribution for a person who dies without a will) splinters property rights and inhibits their transfer, especially to nontraditional heirs.

Holistically, …


Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor 2022 Depaul University College of Law

Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor

DePaul Business & Commercial Law Journal

No abstract provided.


Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit 2022 Drake University Law School

Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit

DePaul Business & Commercial Law Journal

No abstract provided.


The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor 2022 University of North Dakota School of Law

The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor

DePaul Business & Commercial Law Journal

No abstract provided.


Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements 2022 University of Calgary

Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements

DePaul Business & Commercial Law Journal

No abstract provided.


Monsanto: Creator Of Cancer Liability, 2022 DePaul University

Monsanto: Creator Of Cancer Liability

DePaul Business & Commercial Law Journal

No abstract provided.


Impact Of Corporate Response To Controversial Presidential Statements Or Policies, 2022 DePaul University

Impact Of Corporate Response To Controversial Presidential Statements Or Policies

DePaul Business & Commercial Law Journal

No abstract provided.


Worshiping At The Feet Of Wealth: Self-Settled Asset Protection Trusts And Their Public Policy Implications, Kelsey Massey 2022 Pepperdine University

Worshiping At The Feet Of Wealth: Self-Settled Asset Protection Trusts And Their Public Policy Implications, Kelsey Massey

The Journal of Business, Entrepreneurship & the Law

The primary concern of this note is summarizing the public policy concerns concerning Domestic Self-Settled Asset Protection Trusts (DAPT) debated by scholars in a concise way and critiquing them. Secondly, this note seeks to compile various alternative structures suggested by scholars. Part I will explain the basic nature of spendthrift trusts and explain the history leading to the current DAPT structure. Part II will briefly explore the differences between Offshore Self-Settled Asset Protection Trusts (OAPTs) and DAPTs. Part III provides an overview of the relevant policy arguments for and against DAPT statutes and an analysis of their relative persuasiveness. Part …


What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps, Mary Scott Polk 2022 Golden Gate University School of Law

What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps, Mary Scott Polk

GGU Tax & Estate Planning Review

With the rise in mobile payment applications, charitable donations using these platforms are increasing; equally, the use of a conduit between a donor and a charity to solicit and collect donations for the charity’s benefit is growing. If a charity is overfunded or the charitable purpose is no longer available, the conduit is caught holding a pool of designated donations without the ability to contact the donors for permission for a similar or alternate use. Using the Internal Revenue Code requirements, the authority and regulations are not apparent for a charitable contribution through a conduit, particularly not for a conduit’s …


Legacies Of A Pandemic: Remote Attestation And Electronic Wills, Richard F. Storrow 2022 Mitchell Hamline School of Law

Legacies Of A Pandemic: Remote Attestation And Electronic Wills, Richard F. Storrow

Mitchell Hamline Law Review

No abstract provided.


How Should Inheritance Law Remediate Inequality?, Felix B. Chang 2022 University of Cincinnati College of Law

How Should Inheritance Law Remediate Inequality?, Felix B. Chang

Faculty Articles and Other Publications

This Essay argues that trusts and estates (“T&E”) should prioritize intergenerational economic mobility—the ability of children to move beyond the economic station of their parents—above all other goals. The field’s traditional emphasis on testamentary freedom fosters the stickiness of inequality. For wealthy settlors, dynasty trusts sequester assets from the nation’s system of taxation and stream of commerce. For low-income decedents, intestacy splinters property rights and inhibits their transfer, especially to nontraditional heirs.

Holistically, this Essay argues that T&E should promote mean regression of the wealth distribution curve over time. This can be accomplished by loosening spending in ultrawealthy households and …


The Future Of Electronic Wills In Rhode Island After Covid-19, Crystal L. Collins. 2022 Roger Williams University

The Future Of Electronic Wills In Rhode Island After Covid-19, Crystal L. Collins.

Roger Williams University Law Review

No abstract provided.


2021 Surveys Of Rhode Island Law, 2022 Roger Williams University

2021 Surveys Of Rhode Island Law

Roger Williams University Law Review

No abstract provided.


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