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Probating Prince’S Estate: Who Will End Up With The Singer’S Substantial Intellectual Property?, J. Gordon Hylton 2016 Mitchell Hamline School of Law

Probating Prince’S Estate: Who Will End Up With The Singer’S Substantial Intellectual Property?, J. Gordon Hylton

Cybaris®

No abstract provided.


Slaying Contingent Beneficiaries, Kevin Bennardo 2016 University of Miami Law School

Slaying Contingent Beneficiaries, Kevin Bennardo

University of Miami Business Law Review

This Article analyzes what impact, if any, the slaying of one beneficiary by another should have on distribution of a decedent’s property. This issue could arise in a variety of conveyances, such as intestate succession, wills, pay-on-death bank accounts, transfer-on-death securities, or life insurance proceeds. Based on equity, the Restatement (Third) of Restitution takes the position that a beneficiary may never move forward in the line of succession as the result of a slaying. This result is thought to be an extension of the traditional “slayer rule,” which disallows a slayer from inheriting from her victim.

The Article argues ...


Minimizing Probate-Error Risk, Mark Glover 2016 University of Wyoming College of Law

Minimizing Probate-Error Risk, Mark Glover

University of Michigan Journal of Law Reform

Probate-error risk is the possibility that a court will incorrectly assess the authenticity of a will. By prescribing the method courts use to evaluate the authenticity of wills, the law of will-execution allocates probate-error risk between false-positive outcomes and false-negative outcomes. When a court validates an inauthentic will, it creates a false-positive outcome. When a court invalidates an authentic will, it creates a false-negative outcome. Because false-positive outcomes result in the admission to probate of inauthentic wills and false-negative outcomes result in the denial of probate of genuine wills, both can be characterized as probate errors. This framework has been ...


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

All Faculty Scholarship

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.


In Re Guardianship & Estate Of Echevarria, 132 Nev. Adv. Op. 45 (June 30, 2016), Paul George 2016 Nevada Law Journal

In Re Guardianship & Estate Of Echevarria, 132 Nev. Adv. Op. 45 (June 30, 2016), Paul George

Nevada Supreme Court Summaries

Distribution of estate funds under NRS Chapter 159 or a court’s distribution order requires a district court finding identifying the source of the funds. A valid stipulation requires mutual assent either through the presence of all interested parties or a signed writing showing the assent of the party against whom the stipulation is offered.


Medicaid Planning In Idaho, John A. Miller 2016 University of Idaho College of Law

Medicaid Planning In Idaho, John A. Miller

Articles

No abstract provided.


Wills Above Ground, Thomas Simmons 2015 University of South Dakota School of Law

Wills Above Ground, Thomas Simmons

Tom E. Simmons

The widespread adoption of electronic court filing systems allow for easier and more efficient views of the rich data of probate proceedings. Wills Law on the Ground by Professor David Horton, published in the UCLA Law Review, highlights both the potential and some of the inherent limitations of empirical research in the law of wills. Wills law has been the battleground of formalists and functionalists over the last half century, with both sides bearing the banner of testator intent, but neither backing up their proposals or counterproposals with much hard data about which better achieves their common aim. Professor Horton ...


Mor[T]Ality And Identity: Wills, Narratives, And Cherished Possessions, Deborah S. Gordon 2015 Drexel University Thomas R. Kline School of Law

Mor[T]Ality And Identity: Wills, Narratives, And Cherished Possessions, Deborah S. Gordon

Deborah S Gordon

Franz Kafka is credited with observing that “the meaning of life is that it stops.” This recognition—that life’s one certainty is certain death—has been the source of great artistic, scientific, political, and personal inspiration. How we have lived over the course of our days—our individual and collective histories—and how we will be remembered by those who survive us—our legacies—are bridged not only by our achievements and relationships but also by cherished items of property that we have accumulated and decided to pass on. This type of possession often has a narrative that endows ...


The Wrongheadedness Of The Poms Pooled Trust Rules And An Unfortunate But Recently Noted Chinese Parallel, Thomas E. Simmons 2015 University of South Dakota School of Law

The Wrongheadedness Of The Poms Pooled Trust Rules And An Unfortunate But Recently Noted Chinese Parallel, Thomas E. Simmons

Thomas E. Simmons

Supplemental needs trusts of the pooled trust variety have offered important dignity-enhancing protections for individuals with disabilities for several decades. A pooled trust, properly structured according to Congressional requirements, allows the wealth of an individual with disabilities to be overseen by an independent third party trustee, supplementing without displacing means-tested government programs like Medicaid and Supplemental Security Income. Beginning in 2012, the Social Security Administration imposed new burdensome requirements on pooled trusts through its informal POMS manual. Those new requirements have intentionally or unintentionally eliminated as a practical matter the availability of pooled trusts in many states. This unfortunate result ...


Price On Contemporary Estate Planning, John Price, Samuel Donaldson 2015 Georgia State University College of Law

Price On Contemporary Estate Planning, John Price, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Estate Planner's Income Tax Playbook, Samuel Donaldson 2015 Georgia State University College of Law

The Estate Planner's Income Tax Playbook, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Understanding Grantor Trusts, Samuel Donaldson 2015 Georgia State University College of Law

Understanding Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson 2015 Georgia State University College of Law

The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx 2015 Georgia State University College of Law

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson 2015 Georgia State University College of Law

Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2010 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2010 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


The Estate Planner's Guide To S Corporations, Samuel Donaldson 2015 Georgia State University College of Law

The Estate Planner's Guide To S Corporations, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2008 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2008 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson 2015 Georgia State University College of Law

Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson 2015 Georgia State University College of Law

Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


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