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It's Time To Reform Donor Advised Funds, Ray Madoff Dec 2011

It's Time To Reform Donor Advised Funds, Ray Madoff

Ray D. Madoff

In this article, Madoff argues that the current law governing donor-advised funds provides too much of a benefit to donors and sponsoring organizations, without ensuring sufficient benefit to the charitable sector as a whole. Moreover, the current rules undermine the integrity of the tax system by implicating the government in a ‘‘wink and a nod’’ system that disproportionately benefits the wealthy. To remedy these problems, donor-advised funds should be subject to a seven-year payout requirement, and the rules should be revised to ensure that private foundations cannot satisfy their payout obligations simply by making transfers to a donor-advised fund.


Keynote Address: Immortality And The Law, Ray Madoff Nov 2011

Keynote Address: Immortality And The Law, Ray Madoff

Ray D. Madoff

No abstract provided.


Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García Oct 2011

Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García

Bruno L. Costantini García

Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.


Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García Sep 2011

Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García

Bruno L. Costantini García

Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades


Immortality And The Law, Ray Madoff Aug 2011

Immortality And The Law, Ray Madoff

Ray D. Madoff

No abstract provided.


The Risks And Values Of Dynasty Trusts, Ray Madoff Aug 2011

The Risks And Values Of Dynasty Trusts, Ray Madoff

Ray D. Madoff

No abstract provided.


La Jurisprudencia En México, Bruno L. Costantini García Aug 2011

La Jurisprudencia En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?


Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García Aug 2011

Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García

Bruno L. Costantini García

Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.


How Succession Law Shapes Society, Ray Madoff Jul 2011

How Succession Law Shapes Society, Ray Madoff

Ray D. Madoff

No abstract provided.


The Rising Power Of The American Dead, Ray Madoff Apr 2011

The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

No abstract provided.


E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg Apr 2011

E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg

Daniel S. Goldberg

This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for wages) with a progressive wage tax. I have called this proposal e-VAT (a convenient contraction for an electronic value added tax), because it is based on a business-level-credit VAT and can be collected automatically and electronically at the point of sale. The essential advantage of e-VAT over the Hall-Rabushka flat tax is that e-VAT’s use of a credit VAT as its foundation facilitates automatic and electronic collection of the tax. A credit VAT lends itself to electronic monitoring and auditing …


Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg Apr 2011

Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg

Daniel S. Goldberg

No abstract provided.


Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff Feb 2011

Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff

Ray D. Madoff

No abstract provided.


Beware Perpetuities!, Ray Madoff Feb 2011

Beware Perpetuities!, Ray Madoff

Ray D. Madoff

No abstract provided.


What The Law Of The Dead Can Tell Us About The Living, Ray Madoff Feb 2011

What The Law Of The Dead Can Tell Us About The Living, Ray Madoff

Ray D. Madoff

No abstract provided.


El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva Feb 2011

El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.


Immortality And The Law, Ray Madoff Jan 2011

Immortality And The Law, Ray Madoff

Ray D. Madoff

No abstract provided.


Let The Trademark "Bully" Be!, Man K. Huynh Jan 2011

Let The Trademark "Bully" Be!, Man K. Huynh

Man K. Huynh

Trademark owners who use their trademark rights to harass and intimidate other businesses beyond what the law might be reasonably interpreted to allow are considered trademark “bullies.” The hallmark of a bully is the use of supposed intimidation tactics, but a trademark owner’s rights can be lost or restricted through a failure to control how third parties use the mark, or even similar marks. This article will attempt to explore the inherent conflict that exists in this juncture of trademark law.


“Complete Domestic Act Of Infringement” Supports The Application Of The “First Sale” Doctrine To Goods Manufactured Abroad., Man K. Huynh Jan 2011

“Complete Domestic Act Of Infringement” Supports The Application Of The “First Sale” Doctrine To Goods Manufactured Abroad., Man K. Huynh

Man K. Huynh

On December 13, 2010 the Supreme Court of the United States affirmed a lower court’s decision against Costco Wholesale Corp. and in favor of Omega, S.A. The divided Supreme Court agreed with the lower court that the “first-sale doctrine” does not apply to imported works manufactured abroad, and can be used as a defense. The basis of this case is rooted in 17 U.S.C. §109 which states that the “. . . owner of a particular copy or phonorecord lawfully made under this title, or any person authorized by such owner, is entitled, without the authority of the copyright owner, …


Reputation After Death, Ray Madoff Dec 2010

Reputation After Death, Ray Madoff

Ray D. Madoff

No abstract provided.