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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.


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.


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.


Common Law Trusts As Business Enterprises, Robert C. Brown 2017 Indiana University School of Law

Common Law Trusts As Business Enterprises, Robert C. Brown

Robert C. Brown

No abstract provided.


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.


Asymmetries In The Generation And Transmission Of Wealth, Felix B. Chang 2017 University of Cincinnati College of Law

Asymmetries In The Generation And Transmission Of Wealth, Felix B. Chang

Faculty Articles and Other Publications

This Article assigns a redistributive role to the legal rules of trusts and estates. Unlike business law, trusts and estates has lagged in articulating a comprehensive theory on inequality. Consequently, income inequality is compounded intergenerationally as wealth inequality, with dire consequences for economic productivity and social stability. To move the discourse on wealth inequality, this Article explores the divergent approaches toward inequality in business law and trusts and estates.

Additionally, this Article recasts trusts and estates’ legal rules as wealth transfer mechanisms. Four categories of rules are implicated: (1) rules that interact with the tax system, (2) rules that govern ...


Expanding The Slayer Rule In Florida: Why Elder Abuse Should Trigger Disinheritance, Natasa Glisic 2017 Barry University School of Law

Expanding The Slayer Rule In Florida: Why Elder Abuse Should Trigger Disinheritance, Natasa Glisic

Barry Law Review

No abstract provided.


The Method In Fiduciary Law's Mixed Messages, Evan J. Criddle 2017 William & Mary Law School

The Method In Fiduciary Law's Mixed Messages, Evan J. Criddle

Popular Media

No abstract provided.


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