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Full-Text Articles in Law
Maryland Treads Water Over Elective Share Reform: The Spouse’S Desperate Cry For The Court’S Intervention With A Bright-Line Rule For Revocable Trusts, Angela Vallario
Maryland Treads Water Over Elective Share Reform: The Spouse’S Desperate Cry For The Court’S Intervention With A Bright-Line Rule For Revocable Trusts, Angela Vallario
University of Baltimore Law Forum
No abstract provided.
No Child Left Behind: Extending Ohio's Pretermitted Heir Statute To Revocable Trusts, Danielle J. Halachoff
No Child Left Behind: Extending Ohio's Pretermitted Heir Statute To Revocable Trusts, Danielle J. Halachoff
Akron Law Review
Generally, pretermitted heir statutes protect a child, and under some statutes a more remote descendant of the testator from unintentional disinheritance. Their purpose is to carry out the presumed intent of the decedent to provide for a child inadvertently omitted from the will. Because revocable trusts are regularly used as substitutes for wills, primarily to avoid probate administration, presumptions regarding the intent of a decedent that are applicable to wills should also be applicable to revocable trusts. Additionally, many other problems that arise when disposing of a testator’s property at death may also arise with a settlor’s use of a …
Creation, Administration, And Effectiveness Of The "Failsafe" Trust For Nonresident Aliens, Andrew H. Prussack
Creation, Administration, And Effectiveness Of The "Failsafe" Trust For Nonresident Aliens, Andrew H. Prussack
Georgia Journal of International & Comparative Law
No abstract provided.
Dying With The "Living" (Or"Revocable") Trust: Federal Tax Consequences Of Testamentary Dispositions Compared, C. Douglas Miller, R. Alan Rainey
Dying With The "Living" (Or"Revocable") Trust: Federal Tax Consequences Of Testamentary Dispositions Compared, C. Douglas Miller, R. Alan Rainey
Vanderbilt Law Review
The purpose of this Article is to examine the federal tax consequences of the revocable trust to the grantor and to his estate.Principally due to the grantor's power to revoke the trust and re-vest the trust assets in himself the federal tax consequences to the grantor are in effect, if not in cause, insignificant. The perception that creation of a revocable trust has no federal tax consequences,therefore, is at least to that extent essentially correct, and the discussion herein is merely a summary review of the tax consequences to the grantor upon the trust's creation and during its administration. Perhaps …