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Articles 1 - 9 of 9
Full-Text Articles in Law
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Karen Burke
Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer …
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Grayson McCouch
Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer …
Work Made For Hire -- Analyzing The Multifactor Balancing Test, Ryan Vacca
Work Made For Hire -- Analyzing The Multifactor Balancing Test, Ryan Vacca
Florida State University Law Review
Authorship of copyrighted works is oftentimes controlled by the 1976 Copyright Act’s work made for hire doctrine. This doctrine states that works created by employees within the scope of their employment result in the employer, not the employee, being the author and initial copyright owner. One key determination in this analysis is whether the hired party is an employee or independent contractor. In 1989, the U.S. Supreme Court, in CCNV v. Reid, set forth a list of factors to distinguish employees from independent contractors. Unfortunately, the Supreme Court did not give further guidance on how to balance these factors. …
Reconstructing The Effective Control Criterion In Extraterritorial Human Rights Breaches: Direct Attribution Of Wrongfulness, Due Diligence, And Concurrent Responsibility, Vassilis P. Tzevelekos
Reconstructing The Effective Control Criterion In Extraterritorial Human Rights Breaches: Direct Attribution Of Wrongfulness, Due Diligence, And Concurrent Responsibility, Vassilis P. Tzevelekos
Michigan Journal of International Law
As one of the core elements of statehood, territory is inextricably linked to sovereignty. For this reason, jurisdiction is primarily territorial. In principle, the sphere of power of the sovereign state—including its competence to exercise legislative, judicial, and executive authority—applies within the confines of its own territory. Otherwise, the state risks interfering with the sovereignty of other states and thereby breaking one of the fundamental principles of Public International Law (PIL), that of sovereign equality. The principle of sovereign equality dictates that all assertions of jurisdiction have to be balanced with the sovereign rights of other states. This is why …
Evolution Of Chattel Paper: From Possession To Control, Thomas E. Plank
Evolution Of Chattel Paper: From Possession To Control, Thomas E. Plank
Scholarly Works
Since its inception, Article 9 has authorized both non-possessory assignment of chattel paper perfected by the filing of a financing statement and a possessory assignment perfected by possession. As a result, tangible chattel paper is “quasi-negotiable” because certain purchasers for value with possession can have priority over previously perfected secured parties. The 2000 revision of Article 9 authorized security agreements evidenced by an electronic record or records and created electronic chattel paper as a new sub-type of collateral. To extend quasi-negotiability to electronic chattel paper, it also introduced the concept of “control” as an analogue to possession of tangible chattel …
Interpreting, Stephanie Jo Kent
Interpreting, Stephanie Jo Kent
Doctoral Dissertations
What do community interpreting for the Deaf in western societies, conference interpreting for the European Parliament, and language brokering in international management have in common? Academic research and professional training have historically emphasized the linguistic and cognitive challenges of interpreting, neglecting or ignoring the social aspects that structure communication. All forms of interpreting are inherently social; they involve relationships among at least three people and two languages. The contexts explored here, American Sign Language/English interpreting and spoken language interpreting within the European Parliament, show that simultaneous interpreting involves attitudes, norms and values about intercultural communication that overemphasize information and discount …
America's (Not So) Golden Door: Advocating For Awarding Full Workplace Injury Recovery To Undocumented Workers, Paul Holdsworth
America's (Not So) Golden Door: Advocating For Awarding Full Workplace Injury Recovery To Undocumented Workers, Paul Holdsworth
University of Richmond Law Review
No abstract provided.
Vape Away: Why A Minimalist Regulatory Structure Is The Best Option For Fda E-Cigarette Regulation, Nick Dantino
Vape Away: Why A Minimalist Regulatory Structure Is The Best Option For Fda E-Cigarette Regulation, Nick Dantino
University of Richmond Law Review
No abstract provided.
Energy Versus Water: The Growing Role Of Water In Controlling Energy Decisions, Andrea West Wortzel
Energy Versus Water: The Growing Role Of Water In Controlling Energy Decisions, Andrea West Wortzel
University of Richmond Law Review
No abstract provided.