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Articles 1 - 9 of 9
Full-Text Articles in Law
Planned Parenthood: Adult Adoption And The Right Of Adoptees To Inherit, Richard C. Ausness
Planned Parenthood: Adult Adoption And The Right Of Adoptees To Inherit, Richard C. Ausness
ACTEC Law Journal
This Article is concerned with the effect of adult adoptions on the inheritance rights (in the broad sense of that term) of adult adoptees. The Article contends many adult adoption statutes assume the existence of a parent-child relationship in which the adopter is the "parent" and the adoptee is a "child" even though this is not true of all adult adoption cases. In addition, legislatures and courts frequently fail to differentiate between "quasi-familial" adoptions and "strategic" adoptions, particularly where inheritance rights are concerned.
The Generation-Skipping Transfer Tax And Sociological Shifts In Generational Length: Proposing A Generation-Inflation Index For Taxation, Alyssa A. Dirusso
The Generation-Skipping Transfer Tax And Sociological Shifts In Generational Length: Proposing A Generation-Inflation Index For Taxation, Alyssa A. Dirusso
ACTEC Law Journal
No abstract provided.
Medicaid Planning For Long-Term Care: California Style, John A. Miller, Vanessa S. Stroud
Medicaid Planning For Long-Term Care: California Style, John A. Miller, Vanessa S. Stroud
ACTEC Law Journal
California's Medicaid program, "Medi-Cal", differs significantly from programs in other states. This article sets out the major distinctions between California's program and other state programs as applied to long term care for disabled seniors. It illustrates the major planning techniques that are employed throughout the country and also those techniques that are available only in California.
Medicaid is the means tested, cooperative state and federal program that pays for much of the nursing home and other long term care in the United States. California's uneven implementation of federal legislation regulating Medicaid over the last several decades has created many challenges …
Our Wealth Transfer Tax System -- A View From The 100th Year, Carlyn S. Mccaffrey, John C. Mccaffrey
Our Wealth Transfer Tax System -- A View From The 100th Year, Carlyn S. Mccaffrey, John C. Mccaffrey
ACTEC Law Journal
No abstract provided.
With Marriage On The Decline And Cohabitation On The Rise, What About Marital Rights For Unmarried Partners?, Lawrence W. Waggoner
With Marriage On The Decline And Cohabitation On The Rise, What About Marital Rights For Unmarried Partners?, Lawrence W. Waggoner
ACTEC Law Journal
This article draws attention to a cultural shift in the formation of families that has been and is taking place in this country and in the developed world.
Part I uses recent government data to trace the decline of marriage and the rise of cohabitation in the United States. Between 2000 and 2010, the population grew by 9.71%, but the husband and wife households only grew by 3.7%, while the unmarried couple households grew by 41.4%. A counter-intuitive finding is that the early 21st century data show little correlation between the marriage rate and economic conditions.
Because of the Supreme …
The Dueling Transferors Problem In Generation-Skipping Transfer Taxation, Austin Bramwell, Sean R. Weissbart
The Dueling Transferors Problem In Generation-Skipping Transfer Taxation, Austin Bramwell, Sean R. Weissbart
ACTEC Law Journal
Whether a transfer of property is subject to generation-skipping transfer ("GST") tax depends in part on the identity of the individual who is considered the "transferor." Yet a deep uncertainty as to the identity of the transferor may arise when a beneficiary of a trust assigns his or her beneficial interest to another. Taxpayers, commentators, and the Internal Revenue Service have proposed three possible theories for resolving the question of who is the transferor in those circumstances. A careful analysis of relevant authorities reveals that only one of these theories -- namely, that an assignment of a beneficial interest has …
Family Values: An Evaluation Of Internal Revenue Code Sections 2703 And 2704(B), David Berke
Family Values: An Evaluation Of Internal Revenue Code Sections 2703 And 2704(B), David Berke
ACTEC Law Journal
No abstract provided.