The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, 2023 Maurice A. Deane School of Law at Hofstra University
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, Morgan Wahler
ACTEC Law Journal
No abstract provided.
An Historical And Empirical Analysis Of The Cyprès Doctrine, 2023 Maurice A. Deane School of Law at Hofstra University
An Historical And Empirical Analysis Of The Cyprès Doctrine, Christopher J. Ryan
ACTEC Law Journal
Cy près is a pivotal doctrine in estate law and indeed American jurisprudence. It places courts in the shoes of settlors of charitable trusts to discern not only their original intent but also affords the possibility of continuing the material purpose for which settlors created enduring legacies of philanthropy benefitting society. For this reason, it may well be that no other legal doctrine is as closely tied to the interests of the individual and the collective as cy près. And my first-of-its kind study puts the cy-près doctrine front and center, while providing three major contributions to the field. First, …
Front Matter, 2023 Maurice A. Deane School of Law at Hofstra University
The Calling Of The Counselor In Counseling Families, Part 2, 2023 Maurice A. Deane School of Law at Hofstra University
The Calling Of The Counselor In Counseling Families, Part 2, Ronald D. Aucutt
ACTEC Law Journal
No abstract provided.
Proposing A Model Antilapse Clause, 2023 Maurice A. Deane School of Law at Hofstra University
Proposing A Model Antilapse Clause, Raymond C. O'Brien
ACTEC Law Journal
The complexity of state antilapse statutes exacerbates the task of many estate planners seeking to give prudent expression to the postmortem wishes of a client. These statutes vary as to which predeceasing beneficiaries they should apply, who should be the substitute takers to benefit instead of these lapsed beneficiaries, and how to treat beneficiaries who are treated as predeceasing because of renunciation agreements, final decrees of divorce, or, when the beneficiary kills, exploits, or abuses the one from whom the beneficiary would take. Within the modern statutory framework, there exists an abundant array of testamentary devices by which a transferor …
Sjsu Mst Information, 2023 San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.), 2023 San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Force Majeure & Covid-19: A Clause Changed?, 2023 DePaul University College of Law
Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu
DePaul Business & Commercial Law Journal
No abstract provided.
The Kinder, Gentler Irs? Where?, 2023 University of Hartford
The Kinder, Gentler Irs? Where?, Harvey Gilmore
DePaul Business & Commercial Law Journal
No abstract provided.
Front Matter, 2023 Maurice A. Deane School of Law at Hofstra University
Death By Deduction: Section 2058 And The Decline Of State Death Taxes, 2023 Maurice A. Deane School of Law at Hofstra University
Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper
ACTEC Law Journal
This article illustrates how, and seeks to explain why, the deduction for state estate taxes (Internal Revenue Code Section 2058) seems to have had no meaningful effect on state tax policy.
Trust Alteration And The Dead Hand Paradox, 2023 Maurice A. Deane School of Law at Hofstra University
Trust Alteration And The Dead Hand Paradox, Jeffrey N. Pennell, Reid Kress Weisbord
ACTEC Law Journal
Trusts are popular instruments for wealth transmission because they can be crafted to suit almost any imaginable estate planning goal that is not contrary to public policy. With the abrogation of the Rule Against Perpetuities in most states, settlors may impose trust terms that will be legally enforceable for scores of future generations, if not in perpetuity. Long-term and perpetual trusts, however, present a paradox of dead hand control, because the specificity and the durability of settlor-imposed restrictions tend to be inversely related. As donative preferences become increasingly specific and restrictive, trusts become less durable with the passage of time, …
The Slayer Rule: An Empirical Examination, 2023 Maurice A. Deane School of Law at Hofstra University
The Slayer Rule: An Empirical Examination, Fredrick E. Vars
ACTEC Law Journal
This study is the first to empirically test key assumptions underlying the slayer rule. Over a thousand survey respondents answered the question “What’s fair?” or “What would the decedent want?” in twelve different scenarios. Some of the most significant conclusions are that the slayer rule should not apply to assisted suicide, killings in self-defense, or killings due to mental illness. On the other hand, the slayer rule should be expanded beyond murder in some circumstances, such as elder abuse and neglect. And the slayer rule should be converted from a mandatory rule into a default rule, which testators could opt …
Is It Time For Federal Regulation Of The Tax Preparer Industry? New Insights From Legal And Empirical Developments, 2023 Marquette University Law School
Is It Time For Federal Regulation Of The Tax Preparer Industry? New Insights From Legal And Empirical Developments, Jessica A. Magaldi, Matthew Reidenbach, Jonathan S. Sales, John S. Treu
Marquette Law Review
The tax preparer industry is unusual in that it involves the interpretation of an intricate and complicated tax code, but imposes no minimum requirements of competency because the industry is largely unregulated. A study by the Government Accountability Office (GAO) indicated that unregulated tax preparers commit significantly higher error rates and, based in part on that study’s findings, the Internal Revenue Service (IRS) attempted to regulate the tax preparer industry nationwide under the Registered Tax Return Preparer (RTRP) regime. This RTRP program was invalidated in Loving v. IRS, however, leaving the industry largely unregulated, except in the small minority …
The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy, 2023 DePaul University
The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy, Eduardo Cervantes
DePaul Business & Commercial Law Journal
No abstract provided.
Covid-19 Vs. Constitution; Limited Government's Unlimited Response, 2023 DePaul University
Covid-19 Vs. Constitution; Limited Government's Unlimited Response, John A. Losurdo
DePaul Business & Commercial Law Journal
No abstract provided.
The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable, 2023 DePaul University
The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable, Sheng Tong
DePaul Business & Commercial Law Journal
No abstract provided.
The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule, 2023 DePaul University
The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule, Jorge Brito Pereira
DePaul Business & Commercial Law Journal
No abstract provided.
Resolving Unfairness In A Fair Way: How The Grantor Trust Rules Should Be Reformed, 2023 Brigham Young University Law School
Resolving Unfairness In A Fair Way: How The Grantor Trust Rules Should Be Reformed, Aaron T. Anderson
BYU Law Review
Affluent taxpayers often create one or more grantor trusts to achieve significant tax savings. By leveraging mismatches in the rules between the income and estate tax systems, these taxpayers avoid the compressed income tax brackets of trusts while minimizing the property that is included in their estates for estate tax purposes. Some commentators have argued that reform is needed to remove such mismatches. Yet, trusts that rely on the current grantor trust rules abound.
This Note (1) provides a background and history of the rules and use of grantor trusts, (2) argues that harmonizing the estate and income tax systems …
Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, 2023 Universitas Indonesia
Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Representative offices are present in Indonesia in order to meet the needs of global economic growth in all countries. Multinational companies expand their business to other countries through relocation policies. The aim is none other than an effort to reduce production costs through a number of comparative advantages possessed by Indonesia as well as seizing such a large market for these products, and through this way multinational companies benefit. The presence of representative offices in Indonesia is regulated by Presidential Decree Number 90 of 2000 concerning Representative Offices of Foreign Companies. Through the Presidential Decree, the government limits the scope …