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Articles 1 - 11 of 11
Full-Text Articles in Law
Predispute Arbitration Agreements Between Trustees And Financial Services Institutions: Are Beneficiaries Bound?, Mary F. Radford
Predispute Arbitration Agreements Between Trustees And Financial Services Institutions: Are Beneficiaries Bound?, Mary F. Radford
ACTEC Law Journal
No abstract provided.
Means To An End: Electively Forcing Vesting To Suit Tax Rules Against Perpetuities, James P. Spica
Means To An End: Electively Forcing Vesting To Suit Tax Rules Against Perpetuities, James P. Spica
ACTEC Law Journal
Editor's synopsis: Exercising special powers of appointment over tax advantages trusts in a jurisdiction that has enacted perpetuities reform can be hazardous in light of the so-called "Delaware tax trap" and the "constructive additions" and trust-modification rules of the Treasury's GST-tax effective date regulations. Compliance with these federal tax rules against perpetuities may or may not be guaranteed by the applicable reform legislation. This Article examines a particular situation in which self-help is required for compliance, offers a set of forced-vested provisions to fit the bill, and indicates how those provisions can be adatpted for use in other situations in …
Saving For Education: Creating Educational Dynasty Trusts Using 529 Plans, Susan T. Bart
Saving For Education: Creating Educational Dynasty Trusts Using 529 Plans, Susan T. Bart
ACTEC Law Journal
No abstract provided.
Virtual Currency Estate Planning, Bit By Bit, Abigail J. Farmer, Cory Elizabeth Tyszka
Virtual Currency Estate Planning, Bit By Bit, Abigail J. Farmer, Cory Elizabeth Tyszka
ACTEC Law Journal
This article addresses the issues that virtual currencies, specifically bitcoins, pose for the mindful estate planner. First, it explains what bitcoins are, where they come from, and what their legal status is. Next, it identifies special problems that bitcoins pose in estate planning. Finally, it concludes by offering solutions to these problems, including recommended transfer mechanisms and gifting strategies.
Beyond Donor Intent: Leveraging Cy Pres To Remedy Unintended Burdens Caused By Charitable Gifts, Katie Magallanes
Beyond Donor Intent: Leveraging Cy Pres To Remedy Unintended Burdens Caused By Charitable Gifts, Katie Magallanes
ACTEC Law Journal
No abstract provided.
The Physician Orders For Life-Sustaining Treatment (Polst) Coming Soon To A Health Care Community Near You, Robert B. Wolf, Marilyn J. Maag, Keith Bradoc Gallant
The Physician Orders For Life-Sustaining Treatment (Polst) Coming Soon To A Health Care Community Near You, Robert B. Wolf, Marilyn J. Maag, Keith Bradoc Gallant
ACTEC Law Journal
No abstract provided.
The Persistent Preference For Inception Assets, Trent S. Kiziah, J. Clay Singleton, Stewart A. Marshall Iii
The Persistent Preference For Inception Assets, Trent S. Kiziah, J. Clay Singleton, Stewart A. Marshall Iii
ACTEC Law Journal
Often trusts contain assets which were formerly owned by the grantor. This article addresses whether trustees should give any preference to these assets in managing the trust portfolio. Particular attention is given to how the law has treated these assets over time and the current state of the law. For those trustees who wish to retain inception assets, the article contains practical guidelines to assist trustees.
The Terms Of The Trust: Extrinsic Evidence Of Settlor Intent, Fred Franke, Anna Katherine Moody
The Terms Of The Trust: Extrinsic Evidence Of Settlor Intent, Fred Franke, Anna Katherine Moody
ACTEC Law Journal
Each edition of the Restatement of Trusts defined the phrase "the terms of the trust" exactly the same. It means the manifestation of the settlor's intent expressed in a manner that admits of its proof in judicial proceedings. This definition weds the language of the instrument to the evidentiary rules governing Trust contests. This article explores the extent to which extrinsic evidence of settlor intent is admissable and consequently a consideration for those puzzling out the meaning of a trust.
Book Review: Robespierre Meets The Foreign Tax Credit: Reflections On Piketty's "Capital In The Twenty-First Century" And The Contemporary Tax Policy Debate, Michael A. Livingston
Book Review: Robespierre Meets The Foreign Tax Credit: Reflections On Piketty's "Capital In The Twenty-First Century" And The Contemporary Tax Policy Debate, Michael A. Livingston
ACTEC Law Journal
No abstract provided.