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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.


Donative Trusts And Equity At Common Law, Thomas E. Simmons 2016 University of South Dakota School of Law

Donative Trusts And Equity At Common Law, Thomas E. Simmons

Thomas E. Simmons

The historical evolution of express donative trusts in the English Middle Ages down to today both explains and frames the basic elements of a common law trust. Today, trusts in common law countries - and also in many civil law jurisdictions with the exception of China - are utilized in the private donative context to preserve and administer family wealth in ways not otherwise achievable. This paper outlines the basic elements of a common law donative trust from a functional perspective, explaining how trust work as a form of gratuitous transfers and why,


Family Surrogate Laws: A Necessary Supplement To Living Wills And Durable Powers Of Attorney, 38 Vill. L. Rev. 103 (1993), Ardath A. Hamann 2016 John Marshall Law School

Family Surrogate Laws: A Necessary Supplement To Living Wills And Durable Powers Of Attorney, 38 Vill. L. Rev. 103 (1993), Ardath A. Hamann

Ardath A. Hamann

No abstract provided.


Person-Centered Guardianship: How The Rise Of Supported Decision-Making And Person-Centered Services Can Help Olmstead's Promise Get Here Faster, Sean Burke 2016 Mitchell Hamline School of Law

Person-Centered Guardianship: How The Rise Of Supported Decision-Making And Person-Centered Services Can Help Olmstead's Promise Get Here Faster, Sean Burke

Mitchell Hamline Law Review

No abstract provided.


Criminal And Adult Protection Financial Exploitation Laws In The United States: How Do The Statutes Measure Up To Existing Research?, Kevin E. Hansen, Jonathan Hampel, Sandra L. Reynolds, Iris C. Freeman 2016 Mitchell Hamline School of Law

Criminal And Adult Protection Financial Exploitation Laws In The United States: How Do The Statutes Measure Up To Existing Research?, Kevin E. Hansen, Jonathan Hampel, Sandra L. Reynolds, Iris C. Freeman

Mitchell Hamline Law Review

No abstract provided.


Able Act Accounts: Achieving A Better Life Experience For Individuals With Disabilities With Tax-Preferred Savings (And The Old Reliable Special And Supplemental Needs Trusts), David A. Rephan, Joelle Groshek 2016 Mitchell Hamline School of Law

Able Act Accounts: Achieving A Better Life Experience For Individuals With Disabilities With Tax-Preferred Savings (And The Old Reliable Special And Supplemental Needs Trusts), David A. Rephan, Joelle Groshek

Mitchell Hamline Law Review

No abstract provided.


Sending The Wrong Message: The Current State Of Minnesota Law Raises Multiple Barriers To Meaningful Resolution For Our Elder Population When Bringing Medical Malpractice Claims, Suzanne M. Scheller 2016 Mitchell Hamline School of Law

Sending The Wrong Message: The Current State Of Minnesota Law Raises Multiple Barriers To Meaningful Resolution For Our Elder Population When Bringing Medical Malpractice Claims, Suzanne M. Scheller

Mitchell Hamline Law Review

No abstract provided.


The Practice Of Elder Law, Stuart C. Bear 2016 Mitchell Hamline School of Law

The Practice Of Elder Law, Stuart C. Bear

Mitchell Hamline Law Review

No abstract provided.


Practical Islamic Estate Planning: A Short Primer, Imani Jaafar 2016 Mitchell Hamline School of Law

Practical Islamic Estate Planning: A Short Primer, Imani Jaafar

Mitchell Hamline Law Review

No abstract provided.


The New Minnesota Trust Code: Out With (Most Of) The Old And In With (Most Of) The Utc, Jennifer A. Maas 2016 Mitchell Hamline School of Law

The New Minnesota Trust Code: Out With (Most Of) The Old And In With (Most Of) The Utc, Jennifer A. Maas

Mitchell Hamline Law Review

No abstract provided.


Inheritance Rights Of Posthumously Conceived Children: A Plan For Nevada, Cassandra M. Ramey 2016 University of Nevada, Las Vegas -- William S. Boyd School of Law

Inheritance Rights Of Posthumously Conceived Children: A Plan For Nevada, Cassandra M. Ramey

Nevada Law Journal

No abstract provided.


Emerging Challenges In Asset Protection Planning, Inga Ivsan 2016 University of Miami Law School

Emerging Challenges In Asset Protection Planning, Inga Ivsan

University of Miami Business Law Review

Asset protection planning has gained in popularity and acceptance among estate planners over the past two decades, and is now a headline topic at national legal conferences and a featured subject in law school curricula. While the self-settled spendthrift trust was once considered the domain of a handful of offshore jurisdictions, sixteen American states have now enacted legislation to facilitate such planning closer to home.

This article examines the historical challenges and contemporary threats to asset protection planning, including: Past use of the contempt powers of the courts to compel debtors to repatriate assets held offshore; tort liability for civil ...


One Fund Solution And The Pension Crisis, Gordon Butler 2016 St. Thomas University School of Law

One Fund Solution And The Pension Crisis, Gordon Butler

Cleveland State Law Review

The next forty years of economic life will be dominated by one underlying theme: dealing with the retirement income security of a growing, aging and longer-lived global population. This is a "can’t run, can’t hide" problem that will affect the lives of almost every human being on the planet . . . Whether you are light in your pension account, whether you have more money than Croesus, whether you live in the well-funded Netherlands, or whether you are a put-upon unambitious young male in Japan who sees no future for himself, you cannot escape this problem.

Before you read very far ...


Toward A Reality-Based Estate Tax, Wendy C. Gerzog 2016 University of Baltimore School of Law

Toward A Reality-Based Estate Tax, Wendy C. Gerzog

Boston College Law Review

Currently, the estate tax does not accurately value the property and transactions that it is meant to cover. Additionally, the marital and charitable deductions do not reflect actual associated transfers, instead skewing their benefits away from their purported beneficiaries. This Article proposes reforming the estate tax by eliminating these sources of unreality and distortion, and to make the current estate tax a reality-based tax. Through six specific proposals, the Article identifies solutions to the problems associated with testamentary transfers, puts forth alternative methods of valuation to prevent gaming of transfer taxes, and offers significant modifications to two deduction provisions.


Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan 2016 University of Kentucky College of Law

Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan

Boston College Law Review

The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of wealth transfer taxation in the larger scheme of the U.S. tax system. Wealth and income inequality are at historically high levels, and the responses to these issues are often reduced to a simplistic political dichotomy of “right” versus “left.” The multitude of views of the American people cannot be reduced to such simple generalities without losing important nuances. This Article identifies three general categories of political philosophical viewpoints that are commonly endorsed by both politicians and everyday Americans, and then examines the ...


The One-Hundredth Anniversary Of The Federal Estate Tax: It’S Time To Renew Our Vows, Paul L. Caron 2016 Pepperdine School of Law

The One-Hundredth Anniversary Of The Federal Estate Tax: It’S Time To Renew Our Vows, Paul L. Caron

Boston College Law Review

The approaching one-hundredth anniversary of the federal estate tax is an opportune time to revisit its historical origins, its role in our government and society through the years, and its current and future place in our fiscal firmament. This Article argues that the reasons behind the enactment of the estate tax in 1916—to raise revenue during a time of war, enhance the progressivity of the tax system, and curb concentrations of wealth—are even more compelling in 2016. As a result, this Article argues that revitalization of the estate tax should be a central tax reform plank of the ...


What Do We Know About The Behavioral Effects Of The Estate Tax?, David Joulfaian 2016 The National Bureau of Economic Research

What Do We Know About The Behavioral Effects Of The Estate Tax?, David Joulfaian

Boston College Law Review

Few estates are subject to the estate tax, which accounts for only a small portion of federal revenues. Even so, those whose estates may be subject to the tax tend to have access to high-quality advice and to engage in long-term tax planning. Because of this, the presence of the estate tax has a broad impact on the economic activity of those who are likely to be subject to the tax (as well as those who stand to benefit from those estates). This Article explores some of the choices that those who are affected by the estate tax may face ...


Considering Alternatives: Are There Methods Other Than The Estate And Gift Tax That Could Better Address Problems Associated With Wealth Concentration?, Ray D. Madoff 2016 Boston College Law School

Considering Alternatives: Are There Methods Other Than The Estate And Gift Tax That Could Better Address Problems Associated With Wealth Concentration?, Ray D. Madoff

Boston College Law Review

This Commentary analyzes three articles generated from the Symposium “The Centennial of the Estate and Gift Tax: Perspectives and Recommendations,” held on October 2, 2015 at Boston College Law School. This Commentary explores the underlying purpose of the estate and gift tax: eliminating wealth inequality. It then considers the three articles’ proposed alternative tax systems—namely an accession tax and a wealth tax—that could more adequately address the problem of wealth concentration, and evaluates the merits of each.


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