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Estates and Trusts

1998

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Articles 1 - 27 of 27

Full-Text Articles in Law

Wills, Trusts, And Administration Of Estates, James C. Rehberg Dec 1998

Wills, Trusts, And Administration Of Estates, James C. Rehberg

Mercer Law Review

The aim of this Article is to summarize judicial and legislative developments in fiduciary law within the past year. Its organization reflects an intention to discuss the particular issues somewhat in the chronological sequence in which they are likely to appear.


25th Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Robert M. Bellatti, Edward J. Beckwith, Susan Porter, Jesse T. Mountjoy, Jeffrey M. Yussman, Tawana L. Edwards, Wayne F. Wilson, Sheldon G. Gilman, Edward A. Rothschild, Norvie L. Lay, Theodore B. Atlass Jul 1998

25th Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Robert M. Bellatti, Edward J. Beckwith, Susan Porter, Jesse T. Mountjoy, Jeffrey M. Yussman, Tawana L. Edwards, Wayne F. Wilson, Sheldon G. Gilman, Edward A. Rothschild, Norvie L. Lay, Theodore B. Atlass

Continuing Legal Education Materials

Materials from UK/CLE's 25th Annual Midwest/Midsouth Estate Planning Institute held in July 1998.


Charitable Remainder Trusts: An Overview, Paul D. Callister Jul 1998

Charitable Remainder Trusts: An Overview, Paul D. Callister

Faculty Works

No abstract provided.


The Limits Of Charity Fiduciary Law, Evelyn Brody Mar 1998

The Limits Of Charity Fiduciary Law, Evelyn Brody

All Faculty Scholarship

Trustees of charitable trusts and directors of nonprofit corporations operate under legal regimes designed for their for-profit cousins. In the absence of private beneficiaries or shareholders to look after their own interests, however, charity fiduciaries frequently escape accountability for their self-dealing and neglect or mismanagement. Few charities have members endowed with voting rights, and state attorneys general have limited resources to devote to monitoring the nonprofit sector. Similarly, at the federal level, the Internal Revenue Service is a tax collector, not a policing agency (although its new powers to tax excess benefits will undoubtedly draw it further into charity operations). …


All You Really Need To Know About Subchapter J You Learned From This Article, Jeffrey G. Sherman Mar 1998

All You Really Need To Know About Subchapter J You Learned From This Article, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.


Domestic Asset Protection Trusts: The "Estate Planning Tool Of The Decade" Or A Charlatan?, Ritchie W. Taylor Mar 1998

Domestic Asset Protection Trusts: The "Estate Planning Tool Of The Decade" Or A Charlatan?, Ritchie W. Taylor

Brigham Young University Journal of Public Law

No abstract provided.


The Cy Pres Doctrine In The United States: From Extreme Reluctance To Affirmative Action, Frances Howell Rudko Jan 1998

The Cy Pres Doctrine In The United States: From Extreme Reluctance To Affirmative Action, Frances Howell Rudko

Faculty Publications

In Part I, the author illustrates how the United States jurisdictions differ from England in the requirement for charitable intent. Earlier cases reveal the United States, unlike England, has resisted relaxation of the requirement. In Part II, the author uses the Restatement of Trusts to demonstrate further how jurisdictions had developed differently at the mid-twentieth century point. In Part III, the author reports on the significant reforms in England and the corresponding, though halting, movement toward reform in the United States jurisdictions. In Part IV, the author describes the specific reform proposals in the United States proliferating since 1943. Finally, …


Alternativas De Financiación De La Empresa (Ii), Martin Paolantonio Jan 1998

Alternativas De Financiación De La Empresa (Ii), Martin Paolantonio

Martin Paolantonio

Segunda parte del análisis de las alternativas legales para la implementación de decisiones financieras


Alternativas De Financiación De La Empresa (I), Martin Paolantonio Jan 1998

Alternativas De Financiación De La Empresa (I), Martin Paolantonio

Martin Paolantonio

Primera parte del análisis de estructuras legales y decisiones financieras de la empresa


Abuso De Derecho Y Abuso De Posición Dominante, Martin Paolantonio, Salvador Bergel Jan 1998

Abuso De Derecho Y Abuso De Posición Dominante, Martin Paolantonio, Salvador Bergel

Martin Paolantonio

Análisis de la relación entre el concepto genérico de abuso de derecho y el de abuso de posición dominante del derecho de defensa de la competencia


Consideraciones Sobre El Contrato De Factoring En La Argentina, Martin Paolantonio Jan 1998

Consideraciones Sobre El Contrato De Factoring En La Argentina, Martin Paolantonio

Martin Paolantonio

Análisis de las principales cuestiones sobre el contrato de factoring considerando su carácter de contrato atípico, la integración con las normas sobre cesión de derechos y la Convención Unidroit. Conveniencia y límites de una regulación expresa del contrato de factoring.


Covenants Y Responsabilidad Civil De Las Entidades Financieras, Martin Paolantonio Jan 1998

Covenants Y Responsabilidad Civil De Las Entidades Financieras, Martin Paolantonio

Martin Paolantonio

Un análisis de la función de los covenants en la contratación financiera, con referencia a algunos supuestos particulares susceptibles de generar responsabilidad civil para las entidades financieras


El Control Judicial De Las Cláusulas Predispuestas Y Un Fallo Ejemplar, Martin Paolantonio Jan 1998

El Control Judicial De Las Cláusulas Predispuestas Y Un Fallo Ejemplar, Martin Paolantonio

Martin Paolantonio

Nota a un fallo que declara la ineficacia de una cláusula en el contrato de tarjeta de crédito que permitía su extinción en cualquier tiempo y sin causa por el banco emisor


La Indicación Del Lugar De Pago En El Pagaré, Martin Paolantonio Jan 1998

La Indicación Del Lugar De Pago En El Pagaré, Martin Paolantonio

Martin Paolantonio

Breve nota a fallo en materia de interpretación de la exigencia legal de indicación del lugar de pago en el pagaré y su modalidad de inclusión en el documento


Representing Families Affected By Hiv/Aids: How The Proposed Federal Standby Guardianship Act Facilitates Future Planning In The Best Interests Of The Child And Family, Kelly C. Rozmus Jan 1998

Representing Families Affected By Hiv/Aids: How The Proposed Federal Standby Guardianship Act Facilitates Future Planning In The Best Interests Of The Child And Family, Kelly C. Rozmus

American University Journal of Gender, Social Policy & the Law

No abstract provided.


Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson Jan 1998

Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

The General Assembly, in its 1998 Session, enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Virginia Code. In addition to the legislative changes, there were four Supreme Court of Virginia opinions, one Court of Appeals for the Fourth Circuit opinion, one Bankruptcy Court opinion, and one Virginia Circuit Court opinion during the period covered by this review, all of which involved issues of interest to the general practitioner as well as to the specialist in wills, trusts, and, estates. This article reports on all of these legislative and judicial …


The Limits Of Charity Fiduciary Law, Evelyn Brody Jan 1998

The Limits Of Charity Fiduciary Law, Evelyn Brody

Maryland Law Review

No abstract provided.


An Opportunity Not To Be Missed: The Future Of Comparative Law In The United States, Ugo Mattei Jan 1998

An Opportunity Not To Be Missed: The Future Of Comparative Law In The United States, Ugo Mattei

Faculty Scholarship

No abstract provided.


University Of Richmond Law Review Jan 1998

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.


Equitable Compensation For Public Trust Takings, James R. Rasband Jan 1998

Equitable Compensation For Public Trust Takings, James R. Rasband

Faculty Scholarship

No abstract provided.


The Morality Of Choice: Estate Planning And The Client Who Chooses Not To Choose, Janet L. Dolgin Jan 1998

The Morality Of Choice: Estate Planning And The Client Who Chooses Not To Choose, Janet L. Dolgin

Seattle University Law Review

The Symposium focuses around two hypotheticals. The question posed about each-whether it is ethical for an estate lawyer to represent spouses, one of whom chooses subservience to the interests of the other-provokes discussion of a broad set of concerns about the scope and meaning of the contemporary family, and about the appropriate parameters of legal representation of family members.


The Cy Pres Doctrine In The United States: From Extreme Reluctance To Affirmative Action, Frances Howell Rudko Jan 1998

The Cy Pres Doctrine In The United States: From Extreme Reluctance To Affirmative Action, Frances Howell Rudko

Cleveland State Law Review

Perhaps no legal principle illustrates the use of Fourteenth Amendment equal protection jurisprudence more poignantly than the relatively obscure cy pres doctrine. The ancient doctrine which allowed both courts and the Crown in England to change trust purposes when the original trust purposes proved no longer viable was adopted belatedly, sporadically and partially by jurisdictions in the United States. In Part I, the author illustrates how the United States jurisdictions differ from England in the requirement for charitable intent. Earlier cases reveal the United States, unlike England, has resisted relaxation of the requirement. In Part II, the author uses the …


Introduction, Ugo Mattei Jan 1998

Introduction, Ugo Mattei

Faculty Scholarship

No abstract provided.


The Functions Of Trust Law: A Comparative Legal And Economic Analysis, Ugo Mattei Jan 1998

The Functions Of Trust Law: A Comparative Legal And Economic Analysis, Ugo Mattei

Faculty Scholarship

No abstract provided.


The Issue Of European Civil Codification And Legal Scholarship: Biases, Strategies And Developments, Ugo Mattei Jan 1998

The Issue Of European Civil Codification And Legal Scholarship: Biases, Strategies And Developments, Ugo Mattei

Faculty Scholarship

No abstract provided.


Love Among The Ruins: The Ethics Of Counseling Happily Married Couples, Teresa Stanton Collett Jan 1998

Love Among The Ruins: The Ethics Of Counseling Happily Married Couples, Teresa Stanton Collett

Seattle University Law Review

This Article explores the professional tension experienced by lawyers when clients embrace an ideal of marriage as "the two shall become as one," in a legal system that has repudiated this understanding in favor of the "reality" of marriage as an association dedicated to the individual fulfillment of the man and woman involved. Part II describes the three purposes of estate planning that define the parameters of any proposed representation. Estate planning lawyers assist clients in minimizing taxes, directing gifts to particular beneficiaries, and insuring the continuing care of loved ones. The decision to accept or reject proposed representation often …


Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff Dec 1997

Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff

Ray D. Madoff

In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores …