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Valuation, Values, Norms: Proposals For Estate And Gift Tax Reform, Bridget J. Crawford 2016 Elisabeth Haub School of Law

Valuation, Values, Norms: Proposals For Estate And Gift Tax Reform, Bridget J. Crawford

Pace Law Faculty Publications

In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Professor Kerry Ryan offer concrete proposals for improving the existing estate and gift tax system. Professor Dodge and Professor Gerzog are especially interested in accuracy in valuation, and advance specific proposals with respect to split-interest transfers and family limited partnerships. Professor Dodge makes an additional proposal to improve the generation-skipping transfer tax system, an understudied area of the law. Professor Gerzog's Symposium contribution draws particular attention to the legal fiction on which the estate and gift tax marital deductions rely. She would restrict the availability of ...


Foreword: The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford 2016 Pace University School of Law

Foreword: The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford

Pace Law Faculty Publications

Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation. Because of the sheer volume of statutory law and administrative regulations that estate planners must master, it is easy to lose sight of the important role that federal courts play in shaping the field of estate planning. Federal tax cases are routinely heard by the United States Tax Court, the Federal District Courts, the Court of Federal Claims and appellate courts in all circuits. Yet very few tax ...


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 ...


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.


2009 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2009 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).


Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson 2015 Georgia State University College of Law

Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson 2015 Georgia State University College of Law

A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson

Samuel A. Donaldson

This article offers an overview of the common estate planning issues faced by practitioners when their clients are U.S. citizens with business and investment activates outside the U.S. or nonresidents with U.S. business or investment activities.


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