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Articles 1 - 8 of 8
Full-Text Articles in Law
The Hide And Seek Of Creditors And Debtors: Examining The Effectiveness Of Domestic Asset Protection Trusts For The Massachusetts Settlor, Nina Dow
Nina Dow
No abstract provided.
Protecting Those Who Need It Most: A Call For Change To The Tax Application Of Qualified Domestic Relations Orders When Placed Into Special Needs Trusts, Conor Francis Linehan
Protecting Those Who Need It Most: A Call For Change To The Tax Application Of Qualified Domestic Relations Orders When Placed Into Special Needs Trusts, Conor Francis Linehan
Conor Francis Linehan
This note calls for a change to the way the Internal Revenue Code is applied towards qualified domestic relations orders when used to fund or partially fund special needs trusts, specifically irrevocable (d)(4)(B) trusts created under § 1396p.
The current status of the law is that an individual can roll over a qualified domestic relations order into a new retirement account in a tax-free transfer. If an individual elects to not roll over into a new retirement fund, some additional exemptions to various early termination penalties and lump sum payments have already been carved out of the Code.
This note …
Case Note: In Re Estate Of Brown (Tenn. 2013), Lee T. Nutini
Case Note: In Re Estate Of Brown (Tenn. 2013), Lee T. Nutini
Lee T Nutini
A case note analyzing the current conflict in Tennessee precedent concerning contract-based will contests and their jurisdictional challenges. This article is now published in the Tennessee Law Review and is available on Westlaw or LexisNexis at 80 Tenn. L. Rev. 883.
Las Medianas Empresas: Aproposito Del Reglamento Alternativo De Valores, John Pineda Galarza
Las Medianas Empresas: Aproposito Del Reglamento Alternativo De Valores, John Pineda Galarza
John Pineda Galarza
Las medianas empresas como parte de su crecimiento necesitan alternativas de financiamiento que se adecuen a su realidad. Es así que el financiamiento bursátil, a través de la emisión de Instrumentos de Corto Plazo (ICP) es una alternativa. No obstante, existen costos asociados que encarecen la primera emisión haciéndola más cara que el financiamiento tradicional (bancario) pues el emisor deberá incurrir en costos de naturaleza única antes de colocar los ICP, que se traducen en 3 o 4 puntos adicionales sobre la tasa de colocación. El problema es que, en el Perú, la alternativa de financiamiento a través de la …
Shifting Sands: A Meta-Theory For Public Access And Private Property Along The Coast, Melissa K. Scanlan
Shifting Sands: A Meta-Theory For Public Access And Private Property Along The Coast, Melissa K. Scanlan
Melissa K. Scanlan
Over half the United States population currently lives near a coast. As shorelines are used by more people, developed by private owners, and altered by extreme weather, competition over access to water and beaches will intensify, as will the need for a clearer legal theory capable of accommodating competing private and public interests. One such public interest is to walk along the beach, which seems simple enough. However, beach walking often occurs on this ambulatory shoreline where public rights grounded in the public trust doctrine and private rights grounded in property ownership intersect. To varying degrees, each state has a …
Transformation Of Trust Ideas In Japan: Drafting Of The Trust Act 1922, Masayuki Tamaruya
Transformation Of Trust Ideas In Japan: Drafting Of The Trust Act 1922, Masayuki Tamaruya
Masayuki Tamaruya
No abstract provided.
Ending Adverse Possession: Zarb V Parry, Michael Lp Lower
Ending Adverse Possession: Zarb V Parry, Michael Lp Lower
Michael LP Lower
This article outlines the decision of the English Court of Appeal in Zarb v Parry. It highlights the dangers if landowners take ineffective or token action to recover possession.
The Mandatory Disclosure Provisions Of The Uniform Trust Code: Sill Boldly Going Where No Jurisdiction Will Follow - A Practical Tax-Based Solution, John S. Treu
John S. Treu
Twelve years have passed since NCCUSL first proposed the Uniform Trust Code ("UTC") which has now been adopted in twenty-five jurisdictions. Notwithstanding the successful adoption of the majority of the provisions of the UTC in each of these jurisdictions, the mandatory disclosure provisions of the UTC have been universally rejected. These mandatory disclosure provisions are reform-based and beneficiary-friendly and have been widely criticized for contradicting the settlor's intent as stated in the plain language of the trust instrument. The majority of UTC adopting jurisdictions have simply deleted the mandatory disclosure provisions altogether and have adopted only the default disclosure provisions. …