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Income Tax Concerns With Purpose Trusts, Thomas E. Simmons 2017 University of South Dakota School of Law

Income Tax Concerns With Purpose Trusts, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.


United States V. Osage Wind, Llc, Summer Carmack 2017 Alexander Blewett III School of Law at the University of Montana

United States V. Osage Wind, Llc, Summer Carmack

Public Land and Resources Law Review

The Osage Nation, as owner of the beneficial interest in its mineral estate, issues federally-approved leases to persons and entities who wish to conduct mineral development on its lands. After an energy-development company, Osage Wind, leased privately-owned surface lands within Tribal reservation boundaries and began to excavate minerals for purposes of constructing a wind farm, the United States brought suit on the Tribe’s behalf. In the ensuing litigation, the Osage Nation insisted that Osage Wind should have obtained a mineral lease from the Tribe before beginning its work. In its decision, the Tenth Circuit applied one of the Indian ...


Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux 2017 Boston College Law School

Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux

Law School Publications

Letter to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. This letter was a response to a September 6 letter from the representatives of charitable foundations, which in turn responded to a July 17 letter from Madoff and Colinvaux. The subject of the letter is a set of proposed changes, proposed by Madoff and Colinvaux, to the tax code related to donor-advised funds.


Raising The Dead: An Examination Of In Re Kingsbury And Maine's Law Regarding Intestate Succession And Posthumous Paternity Testing, Dylan R. Boyd 2017 University of Maine School of Law

Raising The Dead: An Examination Of In Re Kingsbury And Maine's Law Regarding Intestate Succession And Posthumous Paternity Testing, Dylan R. Boyd

Maine Law Review

In 2001, Ben Erskine, a man who claimed to be the son of renowned guru Paramahansa Yogananda, planned to ask a Los Angeles judge to order that the guru's body be exhumed for DNA testing to determine Erskine's paternity. Erskine's allegations threatened both Yogananda's reputation and the fortune of his estate, which belonged to his organization the Self Realization Fellowship. In 2002, seven years after the allegations arose, conclusive tests comparing Erskine's DNA and that of Yogananda's surviving male relatives in India resolved the controversy and vindicated the guru, thus putting to rest the ...


Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness 2017 University of Kentucky College of Law

Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness

Richard C. Ausness

This Article focuses on non-charitable purpose trusts and how they enable estate planners to better carry out their clients’ objectives.


Please Don’T Make Me Pay Taxes: How New Irs Law Helps Art Collectors Avoid Hefty Taxes, Stephanie Dunn 2017 Pepperdine University

Please Don’T Make Me Pay Taxes: How New Irs Law Helps Art Collectors Avoid Hefty Taxes, Stephanie Dunn

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Douglas Kridler, Vikki Spruill, Dan Cardinali, Adam Meyerson 2017 The Columbus Foundation

Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Douglas Kridler, Vikki Spruill, Dan Cardinali, Adam Meyerson

Law School Publications

Letter written on the behalf of a number of philanthropic and community foundations to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. The letter was written in response to the July 17 letter by Ray Madoff and Roger Colinvaux, which advocated for changes in the tax code related to donor-advised funds. This letter argues against the changes suggested by Madoff and Colinvaux.


The Potential Impact Of Heir Property On Timber Management In The Southeastern United States, Becky Barlow, Conner Bailey 2017 Auburn University

The Potential Impact Of Heir Property On Timber Management In The Southeastern United States, Becky Barlow, Conner Bailey

Professional Agricultural Workers Journal

Abstract

Active timberland management maintains forest health and productivity, which in turn contributes to the sustainability of the resource and wealth of the landowner. However, when land is held as heir property, options for timberland management are often limited. Heir property is owned as an undivided interest among many heirs of an original owner, or multiple generations of owners, who died intestate. This is common among African American landowners in the South. As a result the title is considered “clouded,” limiting access to capital and resources that are beneficial to timberland management. In this paper, the authors hope to improve ...


Fiduciary Governance, Paul B. Miller, Andrew S. Gold 2017 Selected Works

Fiduciary Governance, Paul B. Miller, Andrew S. Gold

Paul Miller

The fiduciary relationship is one of the most fundamental legal relationships, and its importance for both public and private law is increasingly recognized. Fiduciary mandates typically involve one person—the fiduciary—administering the affairs or property of other persons—an individual beneficiary or group of beneficiaries. Yet, as we will demonstrate, this is not the only way fiduciary relationships are structured. Most accounts of fiduciary law oversimplify the law because they exclude a categorically different form of fiduciary relationship. A significant set of fiduciary relationships feature governance mandates in which the fiduciary is charged with pursuing abstract purposes rather than ...


No Child Left Behind: Extending Ohio's Pretermitted Heir Statute To Revocable Trusts, Danielle J. Halachoff 2017 The University of Akron

No Child Left Behind: Extending Ohio's Pretermitted Heir Statute To Revocable Trusts, Danielle J. Halachoff

Akron Law Review

Generally, pretermitted heir statutes protect a child, and under some statutes a more remote descendant of the testator from unintentional disinheritance. Their purpose is to carry out the presumed intent of the decedent to provide for a child inadvertently omitted from the will. Because revocable trusts are regularly used as substitutes for wills, primarily to avoid probate administration, presumptions regarding the intent of a decedent that are applicable to wills should also be applicable to revocable trusts. Additionally, many other problems that arise when disposing of a testator’s property at death may also arise with a settlor’s use ...


Arbitration In Wills And Trusts: From George Washington To An Uncertain Present, Edward F. Sherman 2017 Tulane University School of Law

Arbitration In Wills And Trusts: From George Washington To An Uncertain Present, Edward F. Sherman

Arbitration Law Review

No abstract provided.


A Novel Tool For Teaching Property: Starting With The Questions, Tim Iglesias 2017 University of San Francisco, School of Law

A Novel Tool For Teaching Property: Starting With The Questions, Tim Iglesias

Tim Iglesias

For most Property Law professors teaching Property Law is both a joy and a challenge. We are convinced of the importance of the subject for law practice and society at large, but we face numerous challenges in the classroom. Our pedagogical objectives vary, but most of us want to teach some doctrine, some policy and some theory. Engaging fruitfully in policy and theoretical debates requires some grasp of doctrine, but many of the doctrines are complex and not intuitive. This essay offers Property Law professors a new tool that will help them teach doctrine more efficiently so that they can ...


Fiduciary Obligations And Aboriginal Peoples, Kent McNeil 2017 Osgoode Hall Law School of York University

Fiduciary Obligations And Aboriginal Peoples, Kent Mcneil

Kent McNeil

No abstract provided.


Letter To Orrin G. Hatch On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux 2017 Boston College Law School

Letter To Orrin G. Hatch On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux

Law School Publications

Letter advising Orrin G. Hatch, Chairman of the United States Senate Committee on Finance, to consider reforms in the treatment of donor-advised funds under the tax code.


Equity And Trusts [2016], Hang Wu TANG 2017 Singapore Management University

Equity And Trusts [2016], Hang Wu Tang

Research Collection School Of Law

No abstract provided.


Equity And Trusts [2016], Hang Wu TANG 2017 Singapore Management University

Equity And Trusts [2016], Hang Wu Tang

Research Collection School Of Law

No abstract provided.


Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness 2017 University of Kentucky College of Law

Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness

Law Faculty Popular Media

This Article focuses on non-charitable purpose trusts and how they enable estate planners to better carry out their clients’ objectives.


In Re Davis Family Heritage Trust, 133 Nev. Adv. Op. 26 (May 25, 2017)., Ping Chang 2017 Nevada Law Journal

In Re Davis Family Heritage Trust, 133 Nev. Adv. Op. 26 (May 25, 2017)., Ping Chang

Nevada Supreme Court Summaries

No abstract provided.


Klabacka V. Nelson, 133 Nev. Adv. Op. 24 (May 25, 2017), Christopher Kelly 2017 University of Nevada, Las Vegas -- William S. Boyd School of Law

Klabacka V. Nelson, 133 Nev. Adv. Op. 24 (May 25, 2017), Christopher Kelly

Nevada Supreme Court Summaries

The Court determined that (1) family courts have subject matter jurisdiction in divorce proceedings that involve issues otherwise outside the scope of family courts, (2) parol evidence may not be considered to determine party intent to form separate property agreements and self-settled spendthrift trusts where the written agreements are valid and unambiguous, (3) a court order equalizing assets between different spendthrift trusts is improper because the NRS protects against court orders that move assets from trusts and against moves that do not benefit trust beneficiaries, (4) spendthrift trusts may not be reached for payment of personal obligations not known at ...


In Re Connell Living Trust, 133 Nev. Adv. Op. 19 (May. 04, 2017), Marco Luna 2017 Nevada Law Journal

In Re Connell Living Trust, 133 Nev. Adv. Op. 19 (May. 04, 2017), Marco Luna

Nevada Supreme Court Summaries

The Nevada Supreme Court affirmed the decision of the district court that found Appellant had breached her fiduciary duty when she withheld assets from entering a trust created for her children, the Respondents. The Court found that the mother had insufficient evidence to raise a genuine issue of material fact that she owned 100% of a trust created by her parents when her children were slated to receive 65% of said trust from their grandparents. The Court affirmed the lower court, ordered the assets be moved to the children's trust, and awarded them attorney's fees.


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