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Full-Text Articles in Law

Price On Contemporary Estate Planning, John Price, Samuel Donaldson Nov 2015

Price On Contemporary Estate Planning, John Price, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Understanding Grantor Trusts, Samuel Donaldson Nov 2015

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 Nov 2015

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 Nov 2015

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 Nov 2015

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

Samuel A. Donaldson

No abstract provided.


2010 Federal Tax Update, Samuel Donaldson Nov 2015

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 Nov 2015

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

Samuel A. Donaldson

No abstract provided.


2008 Federal Tax Update, Samuel Donaldson Nov 2015

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 Nov 2015

Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson Nov 2015

Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2009 Federal Tax Update, Samuel Donaldson Nov 2015

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 Nov 2015

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 Nov 2015

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.


Recent Developments - 2009, Samuel Donaldson Nov 2015

Recent Developments - 2009, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2013, Samuel Donaldson Nov 2015

Recent Developments - 2013, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013


2006 Federal Tax Update, Samuel Donaldson Nov 2015

2006 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).


Recent Developments - 2012, Samuel Donaldson Nov 2015

Recent Developments - 2012, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012


The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore Nov 2015

The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore

Samuel A. Donaldson

No abstract provided.


Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson Nov 2015

Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2010, Samuel Donaldson Nov 2015

Recent Developments - 2010, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2014, Samuel Donaldson Nov 2015

Recent Developments - 2014, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\


Canadian Estate Planning Issues, Samuel Donaldson Nov 2015

Canadian Estate Planning Issues, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Venn Diagrams: Meet Me At The Intersection Of Estate And Income Tax, Paul Lee, Cassady Brewer, Ellen Harrison Nov 2015

Venn Diagrams: Meet Me At The Intersection Of Estate And Income Tax, Paul Lee, Cassady Brewer, Ellen Harrison

Cassady V. Brewer

No abstract provided.


The Fiduciary Duty Of Care: A Perversion Of Words, William Gregory Oct 2014

The Fiduciary Duty Of Care: A Perversion Of Words, William Gregory

William A. Gregory

No abstract provided.


Defective Decision-Making And Mistakes, Man Yip Mar 2014

Defective Decision-Making And Mistakes, Man Yip

Man YIP

No abstract provided.


Faculty Colloquia, Spring 2010 Series, Royce Barondes, Kimberle Crenshaw, Chris Elmendorf, Michael Kang, Oliver Moreteau, Deborah Pearlstein, Richard Peltz, Nirej Sekhon, Stephanie Stern, Lee-Ford Tritt, Michael Zimmer Oct 2013

Faculty Colloquia, Spring 2010 Series, Royce Barondes, Kimberle Crenshaw, Chris Elmendorf, Michael Kang, Oliver Moreteau, Deborah Pearlstein, Richard Peltz, Nirej Sekhon, Stephanie Stern, Lee-Ford Tritt, Michael Zimmer

Lee-ford Tritt

Spring 2010 Presenters January 25: Royce Barondes (University of Missouri School of Law), ABA Ratings of Federal District Court Judges and the Likelihood of a Shepard’s Warning Signal February 1: Stephanie Stern (Loyola University Chicago School of Law), The Inviolable Home: From Iconic Property to Relational Privacy in the Fourth Amendment February 8: Michael Kang (Emory University School of Law), Sore Loser Laws February 15: Oliver Moreteau (LSU Paul M. Hebert Law Center), The Future of Civil Codes in Europe February 22: Deborah Pearlstein (Princeton University Woodrow Wilson School for Public and International Affairs), After Deference: Formal Approaches to Interpretation …


The Dilution Of The Trust, Gregory Alexander Aug 2013

The Dilution Of The Trust, Gregory Alexander

Gregory S Alexander

Trust-like arrangements are appearing in civil law jurisdictions at an increasing rate. Two or three decades ago, such a development would have been unthinkable. But few, if any, of the new arrangements are true trusts, that is, trusts as the common lawyer would recognize them. These civilian arrangements are diluting the trust. For example, the Draft EU Directive on Protected Funds, which appeared in 2009, does not authorize the trust but rather what we might the “trust-lite.” This paper considers some reasons for the spread of these trust-like devices and discusses possible implications for common-law trusts.


Arizona's Slayer Statute: The Killer Of Testator Intent, Adam D. Hansen May 2013

Arizona's Slayer Statute: The Killer Of Testator Intent, Adam D. Hansen

Adam D Hansen

In 2012, the Arizona legislature amended its slayer statute to close loopholes that had emerged during years of slayer case litigation. However, in so doing, the Arizona legislature neglected to consider the adverse impact the amendment would have on the trending social consideration of euthanasia. This Article sheds light on the unintended legal consequences of Arizona’s current slayer statute, considering the trending social issue of euthanasia. Part Two briefly presents terms, highlights two legal theories that were used in early American jurisprudence, and gives a short history of the codification of modern slayer statutes. Part Three gives an overview of …


Mourning In America: What's Law Got To Do With It?, Ray Madoff Mar 2013

Mourning In America: What's Law Got To Do With It?, Ray Madoff

Ray D. Madoff

On March 27, 2013, Professor Maddoff presented a paper as part of Amherst College's LJST Law & Mourning Lecture Series.


Killers Shouldn't Inherit From Their Victims . . . Or Should They?, Carla Spivack Feb 2013

Killers Shouldn't Inherit From Their Victims . . . Or Should They?, Carla Spivack

Carla Spivack

The article offers a profound reassessment of so-called “Slayer Rules,” laws that, in all states, bar killers from inheriting from their victims. For the first time in the literature, this piece questions the underlying rationale for these rules by examining the context of family violence and mental illness in which these killing occur, and argues that, given that context, these rules are often neither legally nor morally justified. My argument is as follows: at first glance, the idea behind Slayer Rules seems reasonable, indeed, morally obvious: a killer should not be able to profit from his or her crime. This …