Marital Versus Nonmarital Entitlements, 2020 Maurice A. Deane School of Law at Hofstra University
Marital Versus Nonmarital Entitlements, Raymond C. O'Brien
ACTEC Law Journal
The percentage of adult couples living in intimate nonmarital cohabitation continues to increase. The period of cohabitation is most often for a short period of time and entered into for several reasons. But for a small percentage of these and an increasing percentage of longer-term cohabitants, dissolution during life or at death often results in the unjust enrichment of one party. This Article examines methods of redress. In piecemeal fashion, a variety of states enforce nonmarital agreements, written and oral, during lifetime, while some enforce equitable remedies. Very few states enforce contract or equity remedies at death.
The paucity of …
Gifts In Contemplation Of Death: Why Can't Section 2035 Simply Die?, 2020 Maurice A. Deane School of Law at Hofstra University
Gifts In Contemplation Of Death: Why Can't Section 2035 Simply Die?, Stephanie J. Willbanks
ACTEC Law Journal
Income and wealth inequality has become a popular topic. There are a myriad of ways to reduce such inequality utilizing the tax system, either the income tax or the transfer taxes. Revitalizing the estate tax by reducing the exemption amount and adjusting the rate structure would reduce inequality. Much has been written about the viability of the estate tax and possible alternatives. This article does not revisit that analysis. Instead, it assumes that the estate tax will remain a viable component of the overall tax system. It analyzes one small segment of the estate tax – §2035 – and argues …
Interview: Robert Patterson, 2020 Golden Gate University School of Law
Interview: Robert Patterson, Bacilio Mendez
GGU Tax & Estate Planning Review
Dr. Marcia Ruben, Assistant Professor and Chair of GGU’s Graduate Management Program, speaks with Robert Patterson—an MS Taxation alumnus and Director and Worldwide Tax & Trade Controller at Microsoft—about his life and career.
The Rich, 2020 Kutztown University
The Rich, Lucas A. Santos
English Department: Research for Change - Wicked Problems in Our World
The rise of the super rich dramatically rose in the 1980’s. The once dominant oil and gas sector was taken over by finance and technology overall. We are able to see a rise of these super rich, or the one percent, and even how quickly they were able to recover from the 2008 Recession. Now, the one percent are making continuous substantial gains in a current world, where a pandemic has struck and many are struggling. I talk about the use of public policy in order to regain this economic gap between the one percent and the rest of the …
Enough Is As Good As A Feast, 2020 Seattle University School of Law
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.
Interview: Nathan Pastor On Barefoot V. Jennings, 2020 Golden Gate University School of Law
Interview: Nathan Pastor On Barefoot V. Jennings, Bacilio Mendez Ii
GGU Tax & Estate Planning Review
In February 2020 (read: pre-COVID-19-pandemic and the California shelter-in-place order taking hold), I was lucky enough to sit down with Nathan Pastor (JD ’14, LLM ’16, right) to discuss a case that resulted in a seismic shift in California probate law—Barefoot v. Jennings.
Mandatory Tax Penalty Insurance, 2020 George Washington University Law School
Mandatory Tax Penalty Insurance, Michael Abramowicz
Indiana Law Journal
In a mandatory tax penalty insurance regime, taxpayers would be required to find insurers to certify portions of their tax returns. A certifying insurer would be subject to a governmental auditing regime insurers of randomly selected filings would pay an amount equal to the inverse of the selection probability multiplied by the underpayment, or they would receive money from the government in the case of overpayment. The insurers function as private auditors with no incentive to underestimate their customers' tax liability. Such a regime will consume real resources, ultimately paid by taxpayers, and thus should not be imposed universally. But …
Table Of Contents, 2020 Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Going The Distance: How Increased Client Contact Can Benefit Clients And Their Attorneys, 2020 Maurice A. Deane School of Law at Hofstra University
Going The Distance: How Increased Client Contact Can Benefit Clients And Their Attorneys, Ashleigh Gough
ACTEC Law Journal
No abstract provided.
Front Matter, 2020 Maurice A. Deane School of Law at Hofstra University
Trusts In Guardianship: Using "Family Freeze" Agreements To Resolve Disputes, 2020 Maurice A. Deane School of Law at Hofstra University
Trusts In Guardianship: Using "Family Freeze" Agreements To Resolve Disputes, Gerard G. Brew
ACTEC Law Journal
No abstract provided.
Estate Planning For Retirement Benefits After The Secure Act, 2020 Maurice A. Deane School of Law at Hofstra University
Estate Planning For Retirement Benefits After The Secure Act, Richard L. Kaplan
ACTEC Law Journal
This brief essay examines one of the most significant intersections of Elder Law and Trusts & Estates – namely, distributions from defined contribution retirement plans after the participant dies. Particular attention is paid to recently enacted statutory changes, including the end of so-called “stretch IRAs,” which allowed non-spouse beneficiaries to spread withdrawals from inherited retirement accounts over their lifetimes. This essay also addresses strategic considerations in designating beneficiaries for such accounts.
Medicaid Estate Recovery: Friend Or Foe?, 2020 Maurice A. Deane School of Law at Hofstra University
Medicaid Estate Recovery: Friend Or Foe?, Lisa M. Neeley
ACTEC Law Journal
No abstract provided.
Covid-19 And Its Impact On America's Retirement System, 2020 Maurice A. Deane School of Law at Hofstra University
Covid-19 And Its Impact On America's Retirement System, David English
ACTEC Law Journal
No abstract provided.
Elder Law: Introduction, 2020 Maurice A. Deane School of Law at Hofstra University
Changing Demographics, Elder Law, And Trusts And Estates, 2020 Maurice A. Deane School of Law at Hofstra University
Changing Demographics, Elder Law, And Trusts And Estates, Naomi Cahn
ACTEC Law Journal
No abstract provided.
Rethinking The Estate Planning Curriculum, 2020 Maurice A. Deane School of Law at Hofstra University
Rethinking The Estate Planning Curriculum, Jeffrey A. Cooper
ACTEC Law Journal
As a result of recent changes in Federal estate tax law, fewer and fewer clients need sophisticated estate tax planning. Many lawyers are thus spending less time acting as estate tax planners and instead deploying different skills and expertise.
In this brief article, I explore the extent to which law schools are rethinking their curricula as a result. The discussion proceeds in two parts. First, I discuss the curricular changes I have overseen at the law school at which I teach, setting out both the changes made and the assumptions underlying them. Second, relying on a brief survey of other …
Decanting Snts: Preserving Ssi Eligibility By Avoiding Early Termination Policy, 2020 Maurice A. Deane School of Law at Hofstra University
Decanting Snts: Preserving Ssi Eligibility By Avoiding Early Termination Policy, Amy J. Fanzlaw
ACTEC Law Journal
No abstract provided.
Appropriate Housing For Older Clients, 2020 Maurice A. Deane School of Law at Hofstra University
Appropriate Housing For Older Clients, Lawrence A. Frolik
ACTEC Law Journal
No abstract provided.
Et Tu Counselor? Fiduciary's Attorneys' Ethical Duty To The Vulnerable, 2020 Maurice A. Deane School of Law at Hofstra University
Et Tu Counselor? Fiduciary's Attorneys' Ethical Duty To The Vulnerable, Richard J. Goralewicz
ACTEC Law Journal
No abstract provided.