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Articles 1 - 30 of 31
Full-Text Articles in Law
Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth R. Carter
Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth R. Carter
Pace Law Review
The public policy favoring testamentary bequests to charities is well established in the law. However, that public policy can, and does, conflict with other equally well-founded public policies. When confronted with this conflict, courts are often dismissive or even hostile towards the parties seeking to challenge a testamentary bequest to a charity. I argue that the policy favoring charitable giving has gone too far and has, in some instances, undermined other important public policies. Specifically, courts and legislators have strengthened the charitable bequest policy without giving enough consideration to other, equally important public policies. This problem is not new. History …
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Mercer Law Review
This Article describes selected cases and significant legislation from June 1, 2013 through May 31, 2014 pertaining to Georgia fiduciary law and estate planning.
Appellate Division, Second Department, Langan V. St. Vincent's Hospital Of New York, Christin Harris
Appellate Division, Second Department, Langan V. St. Vincent's Hospital Of New York, Christin Harris
Touro Law Review
No abstract provided.
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
No abstract provided.
Perpetuities And The Genius Of A Free State, Joshua C. Tate
Perpetuities And The Genius Of A Free State, Joshua C. Tate
Vanderbilt Law Review
Legal history, like all history, is inevitably a speculative affair. No one can be sure what the editors of Justinian's Digest might have excised from long-lost works of classical Roman law; nor can one know for certain what went through the minds of certain justices of the U.S. Supreme Court in the mid-twentieth century when they formed and reformed their views on Roosevelt's New Deal. Of course, scholars can try to chip away at this uncertainty: great progress can be made through educated guesses and learned theories. But certainty about the past is reserved for those who lived in it. …
Probate Law Meets The Digital Age, Naomi Cahn
Probate Law Meets The Digital Age, Naomi Cahn
Vanderbilt Law Review
This Article explores the impact of federal law on a state fiduciary's management of digital assets. It focuses on the lessons from the Stored Communications Act ("SCA'), initially enacted in 1986 as one part of the Electronic Communications Privacy Act. Although Congress designed the SCA to respond to concerns that Internet privacy posed new dilemmas with respect to application of the Fourth Amendment's privacy protections, the drafters did not explicitly consider how the SCA might affect property management and distribution. The resulting uncertainty affects anyone with an email account. While existing trusts and estates laws could legitimately be interpreted to …
Unconstitutional Perpetual Trusts, Steven J. Horowitz, Robert H. Sitkoff
Unconstitutional Perpetual Trusts, Steven J. Horowitz, Robert H. Sitkoff
Vanderbilt Law Review
"I never can be thankful, Mr. Bennet, for any thing about the entail."t Perpetual trusts are an established feature of today's estate planning firmament. Yet little-noticed provisions in the constitutions of nine states, including in five states that purport to allow perpetual trusts by statute, proscribe ')erpetuities." This Article examines those provisions in light of the meaning of ')erpetuity" as a legal term of art across history. We consider the constitutionality of perpetual trust statutes in states that have a constitutional ban on perpetuities and whether courts in states with such a ban may give effect to a perpetual trust …
A Comparative Guide Of Where To Die: Should The United Kingdom Repeal Its Inheritance Tax?, William T. Thistle
A Comparative Guide Of Where To Die: Should The United Kingdom Repeal Its Inheritance Tax?, William T. Thistle
Georgia Journal of International & Comparative Law
No abstract provided.
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.
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 …
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.
New York’S Decanting Statute: Helping An Old Vintage Come To Life Or Spoiling The Settlor’S Fine Wine?, David Restrepo
New York’S Decanting Statute: Helping An Old Vintage Come To Life Or Spoiling The Settlor’S Fine Wine?, David Restrepo
Pace Law Review
The Comment examines trust decanting in four parts. Part I reviews the historical evolution of decanting statutes, first from common law roots, and later focusing on the legislative history of New York’s decanting statute. Part II briefly explains the functionality of section 10-6.6 of the NY EPTL; the “how does it work” explanation of the statute that authorizes decanting. Part III will discuss the many practical uses of the decanting statute. Finally, Part IV will transition into a discussion on how the trustee’s use of this statute not only leaves him in limbo regarding the tax treatment of his actions, …
Disincentivizing Elder Abuse Through Disinheritance: Revamping California Probate Code § 259 And Using It As A Model, Travis Hunt
Disincentivizing Elder Abuse Through Disinheritance: Revamping California Probate Code § 259 And Using It As A Model, Travis Hunt
BYU Law Review
No abstract provided.
Domestic Asset Protection Trusts: A Threat To Child Support?, Trent Maxwell
Domestic Asset Protection Trusts: A Threat To Child Support?, Trent Maxwell
BYU Law Review
No abstract provided.
Can We Trust Trustees? Proposals For Reducing Wrongful Foreclosures, John Campbell
Can We Trust Trustees? Proposals For Reducing Wrongful Foreclosures, John Campbell
Catholic University Law Review
No abstract provided.
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.
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.
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.
Survivorship Rights In Joint Bank Accounts: A Misbegotten Presumption Of Intent, Gregory Eddington
Survivorship Rights In Joint Bank Accounts: A Misbegotten Presumption Of Intent, Gregory Eddington
Marquette Elder's Advisor
The Article addresses the frequently litigated issue of the ownership of joint bank accounts that elderly people may have opened to protect against incapacity or to avoid FDIC insurance limits on single accounts. Despite the strong possibility of these non-donative motives, most states—by statute or court decision—award the accounts to the surviving co-tenants instead of the depositors’ heirs or will beneficiaries. This occurs even when the account contract did not contain language of survivorship and even when there is no evidence that the depositor was offered a contract that would have allowed him or her to choose an agency arrangement. …
Protecting Freedom Of Testation: A Proposal For Law Reform, Eike G. Hosemann
Protecting Freedom Of Testation: A Proposal For Law Reform, Eike G. Hosemann
University of Michigan Journal of Law Reform
This Article addresses a problem ever more pressing in wealthy and aging societies like the United States: interference with freedom of testation by the use of wrongful means such as undue influence or will forgery to acquire benefits through inheritance. A detailed analysis of the remedies against interference with freedom of testation under inheritance law, tort law, and equity reveals that there is currently a significant under-deterrence of this undesirable behavior. Hence, this Article proposes a new remedy in order to protect freedom of testation more effectively: a disinheritance statute barring wrongdoers that have infringed upon someone’s freedom of testation …
Digital Properties And Death: What Will Your Heirs Have Access To After You Die?, Ashley F. Watkins
Digital Properties And Death: What Will Your Heirs Have Access To After You Die?, Ashley F. Watkins
Buffalo Law Review
No abstract provided.
The Uniform Power Of Attorney Act: Not A One-Size-Fits-All Solution, Angela M. Vallario
The Uniform Power Of Attorney Act: Not A One-Size-Fits-All Solution, Angela M. Vallario
University of Baltimore Law Review
No abstract provided.
Preserving Preservation: Long Green Valley Association, Conservation Easements, And Charitable Trust Doctrine, Alyssa J. Domzal
Preserving Preservation: Long Green Valley Association, Conservation Easements, And Charitable Trust Doctrine, Alyssa J. Domzal
Maryland Law Review
No abstract provided.
How Deep Are The Springs Of Obedience Norms That Bind The Overseers Of Charities?, Johnny R. Buckles
How Deep Are The Springs Of Obedience Norms That Bind The Overseers Of Charities?, Johnny R. Buckles
Catholic University Law Review
No abstract provided.
Where Strict Meets Substantial: Oklahoma Standards For The Execution Of A Will, Katheleen R. Guzman
Where Strict Meets Substantial: Oklahoma Standards For The Execution Of A Will, Katheleen R. Guzman
Oklahoma Law Review
No abstract provided.