Law Commons^™

Estate Management Software, Mark Gillett

Mark R Gillett

No abstract provided.

Estate Management Software, Mark Gillett

Mark R Gillett

No abstract provided.

Form 706 Software Shootout, Mark Gillett

Mark R Gillett

No abstract provided.

The Charity In Bankruptcy And Ghosts Of Donors Past, Present, And Future (Symposium), Evelyn Brody

Evelyn Brody

The bankruptcy of a charity represents the clash of two policy regimes: charity law's willingness to preserve assets for the public purpose determined by the donor as against bankruptcy law's desire to maximize assets for distribution to creditors. As a general rule, assets will be distributed to creditors; as the courts say, 'a man must be just before he is generous.' However, when a charitable donee goes out of existence or otherwise becomes unable to perform a charitable trust or restricted gift, the courts will try to identify those charitable assets that are restricted in such a manner that they …

Charity Governance: What’S Trust Law Got To Do With It? (Symposium), Evelyn Brody

Evelyn Brody

No abstract provided.

When Gift Planning Goes Awry, Thomas E. Simmons

Thomas E. Simmons

September 11 Relief Efforts And Surviving Same-Sex Partners: Reflections On Relationships In The Absence Of Legal Recognition, Nancy J. Knauer

Nancy J. Knauer

The criteria established by federal, state, and private relief efforts to assist the families of the victims of the September 11 attacks present a unique opportunity to examine the status of same-sex relationships in the United States. In the absence of uniform relationship recognition, surviving same-sex partners continue to struggle with a loss that legally is not cognizable. The stories from the September 11 survivors illustrate that a surviving partner is a legal stranger, who often must reconfigure her relationship with her partner to fit within the various legal categories where relief or compensation might be forthcoming. These legal categories …

El Fiduciario Como Accionista: A Propósito De La Resolución 820/2005 De La Inspección General De Justicia, Martin Paolantonio

Martin Paolantonio

Análisis crítico de la posición de la Inspección General de Justicia respecto del accionista fiduciario

Modification And Termination Of Irrevocable Trusts Under The Ohio Uniform Trust Code, Alan Newman, Jamie R. Minor

Alan Newman

The adoption of the Ohio Uniform Trust Code (the “OUTC” or “the Code”) will constitute a comprehensive codification of trust law in Ohio. Among the many subjects it covers are the modification and termination of trusts. As noted in a comment to the national Uniform Trust Code (the “UTC”), “the overall objective of these [modification and termination] sections is to enhance flexibility consistent with the principle that preserving the settlor’s intent is paramount.” Given such factors as the increased use of trusts in recent years (including trusts created by non-lawyers and lawyers who do not specialize in estate planning); the …

Spendthrift And Discretionary Trusts: Alive And Well Under The Uniform Trust Code, Alan Newman

Alan Newman

Spendthrift and Discretionary Trusts: Alive and Well under the Uniform Trust Code

Among the provisions of the Uniform Trust Code (“UTC” or the “Code”) that have attracted the most attention are those of Article 5: Creditor’s Claims; Spendthrift and Discretionary Trusts. Although much of the UTC is a codification of the common law of trusts, there are many differences among the states in their handling of various creditors’ rights issues, and many jurisdictions have no law on some of those issues. As a result, there is no well-accepted, established common law on some of the issues addressed by Article 5. …

Using Trusts To Settle Lawsuits, Thomas E. Simmons

Thomas E. Simmons