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Articles 1 - 3 of 3

Full-Text Articles in Law

Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey Nov 2014

Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey

University of Richmond Law Review

No abstract provided.


New York’S Decanting Statute: Helping An Old Vintage Come To Life Or Spoiling The Settlor’S Fine Wine?, David Restrepo Jul 2014

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, …


Save The Wealth! Trust Decanting And Oklahoma, Tara M. Niendorf Jan 2014

Save The Wealth! Trust Decanting And Oklahoma, Tara M. Niendorf

Oklahoma Law Review

No abstract provided.