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

Estates and Trusts Commons

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

1,988 Full-Text Articles 1,113 Authors 752,116 Downloads 100 Institutions

All Articles in Estates and Trusts

Faceted Search

1,988 full-text articles. Page 5 of 36.

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno 2016 College of William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno 2016 College of William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Toward Economic Analysis Of The Uniform Probate Code, Daniel B. Kelly 2016 Notre Dame Law School

Toward Economic Analysis Of The Uniform Probate Code, Daniel B. Kelly

Daniel B Kelly

Insights from economics and the economic analysis of law may be useful in analyzing succession law, including intestacy and wills as well as nonprobate transfers such as trusts. After surveying prior works that have examined succession from a functional perspective, I explore the possibility of utilizing tools like (i) transaction costs, (ii) the ex ante/ex post distinction, and (iii) rules versus standards, to illuminate the design of the Uniform Probate Code. Specifically, I investigate how these tools, which legal scholars have employed widely in other contexts, may be relevant in understanding events like the nonprobate revolution and issues like ...


The Will As An Implied Unilateral Arbitration Contract, E. Gary Spitko 2016 University of Florida Levin College of Law

The Will As An Implied Unilateral Arbitration Contract, E. Gary Spitko

Florida Law Review

A consensus has begun to develop in the case law, the academic commentary, and the statutory reform movement that a testator’s provision in her will mandating arbitration of any challenge to the will should not be enforceable against a beneficiary who has not agreed to the arbitration provision, at least where the will contestant, by his contest, seeks to increase his inheritance outside the will. Grounding this consensus is the widespread understanding that a will is not a contract. This Article seeks to challenge both the understanding that a will is not a contract and the opposition to enforcement ...


Non-Charitable Purpose Trusts: Past, Present, And Future, Richard C. Ausness 2016 University of Kentucky College of Law

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

Law Faculty Scholarly Articles

This Article focuses on non-charitable purpose trusts and how they enable estate planners to better carry out their clients’ objectives. Specifically, it explores the history of non-charitable purpose trusts and summarizes the differences between private trusts, charitable trusts, and non-charitable purpose trusts. This Article also examines the treatment of non-charitable purpose trusts in England and the United States prior to the promulgation of the Restatement of Trusts in 1935. This Article surveys the recent adoption of non-charitable purpose trust provisions in the Uniform Trust Code and various Restatements and gives advice on drafting the trust instruments. Lastly, this Article concludes ...


Statutory Heirs Apparent?: Reclaiming Copyright In The Age Of Author-Controlled, Author-Benefiting Transfers, Tonya M. Evans 2016 Widener University Commonwealth School of Law

Statutory Heirs Apparent?: Reclaiming Copyright In The Age Of Author-Controlled, Author-Benefiting Transfers, Tonya M. Evans

West Virginia Law Review

No abstract provided.


Land, Slaves, And Bonds: Trust And Probate In The Pre-Civil War Shenandoah Valley, Alfred L. Brophy, Douglas Thie 2016 University of North Carolina School of Law

Land, Slaves, And Bonds: Trust And Probate In The Pre-Civil War Shenandoah Valley, Alfred L. Brophy, Douglas Thie

West Virginia Law Review

No abstract provided.


Law Of Wills, Browne C. Lewis 2016 Cleveland-Marshall College of Law, Cleveland State University

Law Of Wills, Browne C. Lewis

Browne C Lewis

This casebook is designed to train law students to think and act like probate attorneys. It is meant to be used in conjunction with the author's book The Law of Trusts. This book's focus is problem-solving and legal application. It includes numerous problems so law students can learn to apply the law they learn from reading the cases. It also contains collaborative learning exercises to encourage students to engage in group problem-solving. The book is divided into three parts to reflect the main types of issues that students will encounter if they practice probate law; its organization mirrors ...


Trusts No More: Rethinking The Regulation Of Retirement Savings In The United States, Natalya Shnitser 2016 Boston College Law School

Trusts No More: Rethinking The Regulation Of Retirement Savings In The United States, Natalya Shnitser

Boston College Law School Faculty Papers

The regulation of private and public pension plans in the United States begins with the premise that employer-sponsored plans resemble traditional donative, or gift, trusts. Accordingly, the Employee Retirement Income Security Act of 1974 (ERISA) famously “imports” major principles of donative trust law for the regulation of private employer-sponsored pension plans. Statutes regulating state and local government pension plans likewise routinely invoke the structure and standards applicable to donative trusts. Judges, in turn, adjudicate by analogy to the common law trust.

This Article identifies the flaws in the analogy and analyzes the shortcomings of a regulatory framework that, despite dramatic ...


Law Of Wills, Browne C. Lewis 2016 Cleveland-Marshall College of Law, Cleveland State University

Law Of Wills, Browne C. Lewis

Law Faculty Books

This casebook is designed to train law students to think and act like probate attorneys. It is meant to be used in conjunction with the author's book The Law of Trusts. This book's focus is problem-solving and legal application. It includes numerous problems so law students can learn to apply the law they learn from reading the cases. It also contains collaborative learning exercises to encourage students to engage in group problem-solving. The book is divided into three parts to reflect the main types of issues that students will encounter if they practice probate law; its organization mirrors ...


In Defense Of The Harmless Error Rule’S Clear And Convincing Evidence Standard: A Response To Professor Baron, Mark Glover 2016 University of Wyoming College of Law

In Defense Of The Harmless Error Rule’S Clear And Convincing Evidence Standard: A Response To Professor Baron, Mark Glover

Washington and Lee Law Review Online

In Irresolute Testators, Clear and Convincing Wills Law, Professor Jane Baron draws attention to a conflict between the mechanics of the law of wills and the realities of testation. Baron observes that the law of wills is designed to be used as a tool by resolute and rationale testators to communicate their intent regarding the distribution of property upon death. However, the law’s archetypical testator does not represent the many real testators who are irresolute and irrational, those possessing incoherent and only partially formed thoughts regarding the disposition of their estates.

Based upon the disconnect between the law’s ...


Justice; Mater Et Magistra; Civil Rights; Zoning; Sociological Jurisprudence; Mr. Justice Brennan; Business Ethics, 2016 St. John's University School of Law

Justice; Mater Et Magistra; Civil Rights; Zoning; Sociological Jurisprudence; Mr. Justice Brennan; Business Ethics

The Catholic Lawyer

No abstract provided.


A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje 2016 Iowa State University

A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje

Neil E. Harl

Rarely has agriculture enjoyed the attention it received in the Tax Reform Act of 1976. In addition to various provisions narrowing the scope of tax shelter opportunities, Congressional attention was drawn to the federal estate tax concerns that were believed to be unique to agriculture and other small firms. As a result, legislation was enacted providing two new methods for valuing land, an expanded and more attractive installment option or paying the federal estate tax attributable to a qualifying business, a new rule for taxing post-1976 joint tenancies at death,— an opportunity to continue "Section 303" stock redemptions for the ...


Incomplete Dispositions, Naomi Cahn 2016 George Washington University Law School

Incomplete Dispositions, Naomi Cahn

Washington and Lee Law Review Online

In Irresolute Testators, Professor Jane Baron provocatively suggests the existence of two distinct types of testators: the rational, autonomous testator who has made deliberate choices about the contents of her will and whose errors, if any, are minor; and the more vulnerable, less resolute testator who may not have actually made the final decisions enshrined in a formal will. To illustrate how these testators appear in wills law, she analyzes how courts apply the doctrines of harmless error and mistake reformation. While the two doctrines appear to be intended to help the resolute testator, courts instead, she suggests, also apply ...


Probate A To Z: Guiding You Through The Statutes, Rules, And Procedures (Click Sharkmedia Below For Video), Adam Scott Goldberg 2016 Krause & Goldberg PA

Probate A To Z: Guiding You Through The Statutes, Rules, And Procedures (Click Sharkmedia Below For Video), Adam Scott Goldberg

Law Center Plus Seminar Series

  • Learn about probate court statutes and rules of procedure in Florida
  • Understand how Probate issues can impact other areas such as: real estate, family, and debt/creditor law.
  • How to handle special challenges that arise in probate cases
  • Discuss recent procedural changes in Miami-Dade & Broward Probate Court


Equity And Trusts [2015], Hang Wu TANG 2016 Singapore Management University

Equity And Trusts [2015], Hang Wu Tang

Research Collection School Of Law

No abstract provided.


Equity And Trusts [2015], Hang Wu TANG 2016 Singapore Management University

Equity And Trusts [2015], Hang Wu Tang

Research Collection School Of Law

No abstract provided.


Convention Providing A Uniform Law On The Form Of An International Will: Problems With State Probate Law, Jack N. Sibley 2016 University of Georgia School of Law

Convention Providing A Uniform Law On The Form Of An International Will: Problems With State Probate Law, Jack N. Sibley

Georgia Journal of International & Comparative Law

No abstract provided.


Adding Insult To Death: Why Punitive Damages Should Not Be Imposed Against A Deceased Tortfeasor's Estate In Ohio, Alec A. Beech 2016 The University of Akron

Adding Insult To Death: Why Punitive Damages Should Not Be Imposed Against A Deceased Tortfeasor's Estate In Ohio, Alec A. Beech

Akron Law Review

A majority of jurisdictions in the United States have determined, either statutorily or judicially, that punitive damages cannot be imposed against deceased tortfeasors. However, a recent Ohio appellate court held to the contrary. In Whetstone v. Binner, the Ohio Fifth District Court of Appeals adopted the minority view when it held that punitive damages could be imposed against a decedent’s estate. This Comment takes the position that Whetstone was incorrectly decided. Specifically, this Comment argues that the longstanding purposes of punitive damages are not furthered when such damages are imposed against estates and that Ohio law supports this conclusion.


The Socio-Economics Of The Federal Estate Tax: Why Do So Many People Hate (Or Love) This Centenarian?, Richard Gershon 2016 The University of Akron

The Socio-Economics Of The Federal Estate Tax: Why Do So Many People Hate (Or Love) This Centenarian?, Richard Gershon

Akron Law Review

The federal estate tax has faced many detractors during its almost 100 years of existence. While the tax affects only a very small percentage of estates, many have called for its repeal. This Essay discusses the socio-economic reasons why the estate tax should be maintained. The tax is an important source of revenue, and it helps to rectify the growing issue of wealth and income inequality in the United States.


Digital Commons powered by bepress