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Requiem For Pennsylvania's Rule Against Perpetuities?, Martha Jordan Dec 2007

Requiem For Pennsylvania's Rule Against Perpetuities?, Martha Jordan

Martha W. Jordan

The purpose of this article is not to debate the wisdom of repealing the rule against perpetuities but to highlight two arcane problems created by the repeal. Both of these problems derive from the interaction of the doctrine of relation back with powers of appointments. The doctrine of relation back deems the exercise of a special or a testamentary general power of appointment as the completion of an act begun by the donor when the power was created. Consequently, the perpetuities period for contingent interests created by the exercise of a special or a testamentary general power of appointment begins …


Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm Jan 1973

Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm

Kentucky Law Journal

No abstract provided.


The Rule Against Perpetuities As Applied To Powers Of Appointment In Maryland, Laurence M. Jones Jan 1958

The Rule Against Perpetuities As Applied To Powers Of Appointment In Maryland, Laurence M. Jones

Maryland Law Review

No abstract provided.


Review: Saving Taxes In Drafting Wills And Trusts, E. B. Stason Apr 1931

Review: Saving Taxes In Drafting Wills And Trusts, E. B. Stason

Michigan Law Review

A Review of: SAVING TAXES IN DRAFTING WILLS AND TRUSTS By Joseph J. Robinson.


Powers-Wills-Exercise By Will Of Special Power Subsequently Conferred Jan 1931

Powers-Wills-Exercise By Will Of Special Power Subsequently Conferred

Michigan Law Review

T by will not only exercised a power already given her in favor of her husband but also any powers of appointment which she might derive from her father's will or otherwise. T's father subsequently executed a settlement allowing T to appoint to her husband "if she shall by deed or will appoint." T died without making a new will. Held, there was no valid exercise of the power, for the donor contemplated an act future to the settlement, as is shown by the words "if she shall." In re Bower, [1930] 2 Ch. 82.