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Articles 1 - 30 of 267
Full-Text Articles in Law
Incorporating Social Justice And Environmental Sustainability Into Estate Planning Through Conservation Easements, Trace Brooks
Incorporating Social Justice And Environmental Sustainability Into Estate Planning Through Conservation Easements, Trace Brooks
ACTEC Law Journal
As climate change and social inequalities become increasingly pressing issues, estate planning has emerged as a powerful tool for promoting both social justice and environmental sustainability. This article explores the intersection of estate planning, private land conservation, social justice, and environmental sustainability.
Marvin Claims At Death, Patricia A. Cain
Marvin Claims At Death, Patricia A. Cain
ACTEC Law Journal
In 1976, the California Supreme Court handed down its decision in Marvin v. Marvin, recognizing the enforcement of contract and equitable claims that could be asserted when an unmarried partnership was dissolved. Most states have followed the basic holding in Marvin, although important differences in state law have developed over time. Recently, the Uniform Law Commission has approved a uniform act dealing with these issues, the Uniform Cohabitants' Economic Remedies Act (UCERA). This essay will focus, instead, on claims to Marvin rights that are asserted after the death of one partner, typically in probate court.
When Twilight Becomes Darkness: Capacity Issues In Connection With Revocable Trusts, Sergio Pareja
When Twilight Becomes Darkness: Capacity Issues In Connection With Revocable Trusts, Sergio Pareja
ACTEC Law Journal
No abstract provided.
How Gender And Other Identity Factors Influence Attitudes Toward Will Making: Lessons From Australia, Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte, Uwe Dulleck
How Gender And Other Identity Factors Influence Attitudes Toward Will Making: Lessons From Australia, Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte, Uwe Dulleck
ACTEC Law Journal
This essay aims to stimulate interest in further empirical study of attitudes toward will making by reporting the results of a 2022 survey conducted in Australia of the general population (n=1202) and legal professionals (n=112). We asked participants for their views about the ideal age at which to begin the will-making process and the relative contributions of the client and attorney to any resulting will. There was a discernible gender-based difference in views on both questions. Women preferred to initiate those conversations approximately six years earlier than men did and, especially at earlier life stages, preferred less professional input into …
Is Estate Planning Ethical In An Increasingly Inequitable World?, Harry S. Margolis
Is Estate Planning Ethical In An Increasingly Inequitable World?, Harry S. Margolis
ACTEC Law Journal
No abstract provided.
A Critical Analysis Of The Law Of Death, Marriage, And Wealth, Alyssa A. Dirusso
A Critical Analysis Of The Law Of Death, Marriage, And Wealth, Alyssa A. Dirusso
ACTEC Law Journal
No abstract provided.
The Haunting Of Wealth Law, Allison Tait
Heirs Property: An Examination Of Probate Costs And The Costs Of Postmortem Probate Inaction, Reid Kress Weisbord
Heirs Property: An Examination Of Probate Costs And The Costs Of Postmortem Probate Inaction, Reid Kress Weisbord
ACTEC Law Journal
“Heirs property” describes a legal limbo that occurs when multiple heirs or will beneficiaries inherit real property as tenants-in-common without promptly probating the estate to transfer marketable title out of the decedent’s name. This Article draws on recent empirical research to examine the demography of heirs property. It then takes a closer look at the adverse economic impact of postmortem probate inaction by and upon the decedent’s inheritors.
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, Morgan Wahler
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, Morgan Wahler
ACTEC Law Journal
No abstract provided.
The Calling Of The Counselor In Counseling Families, Part 2, Ronald D. Aucutt
The Calling Of The Counselor In Counseling Families, Part 2, Ronald D. Aucutt
ACTEC Law Journal
No abstract provided.
Proposing A Model Antilapse Clause, Raymond C. O'Brien
Proposing A Model Antilapse Clause, Raymond C. O'Brien
ACTEC Law Journal
The complexity of state antilapse statutes exacerbates the task of many estate planners seeking to give prudent expression to the postmortem wishes of a client. These statutes vary as to which predeceasing beneficiaries they should apply, who should be the substitute takers to benefit instead of these lapsed beneficiaries, and how to treat beneficiaries who are treated as predeceasing because of renunciation agreements, final decrees of divorce, or, when the beneficiary kills, exploits, or abuses the one from whom the beneficiary would take. Within the modern statutory framework, there exists an abundant array of testamentary devices by which a transferor …
An Historical And Empirical Analysis Of The Cyprès Doctrine, Christopher J. Ryan
An Historical And Empirical Analysis Of The Cyprès Doctrine, Christopher J. Ryan
ACTEC Law Journal
Cy près is a pivotal doctrine in estate law and indeed American jurisprudence. It places courts in the shoes of settlors of charitable trusts to discern not only their original intent but also affords the possibility of continuing the material purpose for which settlors created enduring legacies of philanthropy benefitting society. For this reason, it may well be that no other legal doctrine is as closely tied to the interests of the individual and the collective as cy près. And my first-of-its kind study puts the cy-près doctrine front and center, while providing three major contributions to the field. First, …
Trust Alteration And The Dead Hand Paradox, Jeffrey N. Pennell, Reid Kress Weisbord
Trust Alteration And The Dead Hand Paradox, Jeffrey N. Pennell, Reid Kress Weisbord
ACTEC Law Journal
Trusts are popular instruments for wealth transmission because they can be crafted to suit almost any imaginable estate planning goal that is not contrary to public policy. With the abrogation of the Rule Against Perpetuities in most states, settlors may impose trust terms that will be legally enforceable for scores of future generations, if not in perpetuity. Long-term and perpetual trusts, however, present a paradox of dead hand control, because the specificity and the durability of settlor-imposed restrictions tend to be inversely related. As donative preferences become increasingly specific and restrictive, trusts become less durable with the passage of time, …
Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper
Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper
ACTEC Law Journal
This article illustrates how, and seeks to explain why, the deduction for state estate taxes (Internal Revenue Code Section 2058) seems to have had no meaningful effect on state tax policy.
The Slayer Rule: An Empirical Examination, Fredrick E. Vars
The Slayer Rule: An Empirical Examination, Fredrick E. Vars
ACTEC Law Journal
This study is the first to empirically test key assumptions underlying the slayer rule. Over a thousand survey respondents answered the question “What’s fair?” or “What would the decedent want?” in twelve different scenarios. Some of the most significant conclusions are that the slayer rule should not apply to assisted suicide, killings in self-defense, or killings due to mental illness. On the other hand, the slayer rule should be expanded beyond murder in some circumstances, such as elder abuse and neglect. And the slayer rule should be converted from a mandatory rule into a default rule, which testators could opt …
Privacy In Plain Sight: How Blockchain Assets And Decentralized Technology Can Increase Privacy In Inheritance, Tye J. Cressman
Privacy In Plain Sight: How Blockchain Assets And Decentralized Technology Can Increase Privacy In Inheritance, Tye J. Cressman
ACTEC Law Journal
This Article discusses the non-probate system and focuses on transfers of cryptocurrency after providing a brief explanation of the privacy aspects of cryptocurrency, he considers how those who own this form of currency might effect a transfers at death outside of the probate system.
Fringe Inheriting: Probate Avoidance At Both Ends Of The Wealth Spectrum, Allison Tait
Fringe Inheriting: Probate Avoidance At Both Ends Of The Wealth Spectrum, Allison Tait
ACTEC Law Journal
No abstract provided.
Common Law Business Trusts, Anonymity, And Inclusion, Eric C. Chaffee
Common Law Business Trusts, Anonymity, And Inclusion, Eric C. Chaffee
ACTEC Law Journal
No abstract provided.
Joining The Global Community In The Fight Against Financial Secrecy: Congress Enacts The Corporate Transparency Act To Mandate Beneficial Ownership Reporting In The United States, Glenn G. Fox, Raj A. Malviya, Michael A. Breslow, Kevin L. Shepherd
Joining The Global Community In The Fight Against Financial Secrecy: Congress Enacts The Corporate Transparency Act To Mandate Beneficial Ownership Reporting In The United States, Glenn G. Fox, Raj A. Malviya, Michael A. Breslow, Kevin L. Shepherd
ACTEC Law Journal
No abstract provided.
The Post-Mortem Right Of Publicity: Defining It, Valuing It, Defending It Ad Planning For It, Sharon L. Klein, Jenna M. Cohn
The Post-Mortem Right Of Publicity: Defining It, Valuing It, Defending It Ad Planning For It, Sharon L. Klein, Jenna M. Cohn
ACTEC Law Journal
No abstract provided.
Functional Siblings, Donor-Conceived People -- And Intestacy, Naomi R. Cahn
Functional Siblings, Donor-Conceived People -- And Intestacy, Naomi R. Cahn
ACTEC Law Journal
No abstract provided.
Of Privacy And Publicity: Symbiotic Rights (Or Wellspring Of Obfuscation), Jeffrey L. Carson, Trace Brooks
Of Privacy And Publicity: Symbiotic Rights (Or Wellspring Of Obfuscation), Jeffrey L. Carson, Trace Brooks
ACTEC Law Journal
This Article discusses the relationship between the rights of privacy and publicity. After reviewing the historical development of the law of privacy and publicity and the areas where privacy and publicity overlap and create a valuable, potentially descendible property right, they propose a planning strategy that can allow practitioners to help their clients preserve their commercially valuable publicity rights by utilizing Tennessee trust law.
Identity Appropriation And Wealth Transfer: Twain, Cord, And The Post-Mortem Right Of Publicity, Alyssa A. Dirusso, Timothy J. Mcfarlin
Identity Appropriation And Wealth Transfer: Twain, Cord, And The Post-Mortem Right Of Publicity, Alyssa A. Dirusso, Timothy J. Mcfarlin
ACTEC Law Journal
In 1874, Mark Twain published “A True Story, Repeated Word for Word as I Heard It” in the Atlantic Monthly. Although he called the storyteller “Aunt Rachel,” it was told to him by Mary Ann Cord—who worked as a cook in the home of Twain’s sister-in-law—based on her own life. Cord was enslaved from birth, then torn from her husband and children at an auction block. Years later, she miraculously reunited with her youngest son, Henry, when, as a solider in the Union army, he liberated her from slavery. Twain proceeded to write Cord's story down from memory, organizing the …
Adult Guardianship Privacy, Redaction, And Professional Responsibility, Alberto B. Lopez
Adult Guardianship Privacy, Redaction, And Professional Responsibility, Alberto B. Lopez
ACTEC Law Journal
No abstract provided.
Privacy, Probate, And Nazi-Plundered Art, Alex Swanson
Privacy, Probate, And Nazi-Plundered Art, Alex Swanson
ACTEC Law Journal
No abstract provided.
Married, With Children At Death, Emily S. Taylor Poppe
Married, With Children At Death, Emily S. Taylor Poppe
ACTEC Law Journal
Despite modern trends in family formation, married individuals with children remain prevalent in the adult population in the United States. To the extent that these individuals forego estate planning, their probate property is distributed at death according to the laws of intestacy of their state of domicile. These laws are motivated by assumptions about probable intent, and on that basis typically prioritize the surviving spouse and children over other potential heirs. However, there is wild jurisdictional variation in the relative interests of the spouse and descendants of married parent decedents under these laws. Historical evidence suggested that most decedents who …