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Articles 1 - 8 of 8

Full-Text Articles in Law

The Odd Couple: The Estate Tax And Family Law, Margaret Ryznar Dec 2015

The Odd Couple: The Estate Tax And Family Law, Margaret Ryznar

Louisiana Law Review

No abstract provided.


Todds: A Transfer On Death Dilemma? A Comprehensive Analysis Of Minnesota’S Transfer On Death Deed Statute—Minn. Stat. § 507.071, Keriann L. Riehle Nov 2015

Todds: A Transfer On Death Dilemma? A Comprehensive Analysis Of Minnesota’S Transfer On Death Deed Statute—Minn. Stat. § 507.071, Keriann L. Riehle

Journal of Law and Practice

No abstract provided.


Property Law—Upending The Familiar Tools Of Estate Planning: Equity Renders Revocable Trusts Subject To The Arkansas Spousal Election. In Re Estate Of Thompson, 2014 Ark. 237, 434 S.W.3d 877., Lucy L. Holifield Oct 2015

Property Law—Upending The Familiar Tools Of Estate Planning: Equity Renders Revocable Trusts Subject To The Arkansas Spousal Election. In Re Estate Of Thompson, 2014 Ark. 237, 434 S.W.3d 877., Lucy L. Holifield

University of Arkansas at Little Rock Law Review

No abstract provided.


The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan Michael Purcell Sep 2015

The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan Michael Purcell

The Journal of Business, Entrepreneurship & the Law

This Article introduces the taxpayer to the basic background principles needed to understand the inner workings of the investment, then provides a guide to drafting considerations for the family's attorney, and concludes with a general plan to maintain business legitimacy and take advantage of tax-favored status, while retaining the flexibility essential to combating the unexpected. Part II addresses the historically favored tax treatment of life insurance products, as well as relatively recent restrictive reforms. Part III addresses the background foundation of the LLC entity and surveys its skeletal structure. Part IV introduces a practical example of how to create an …


Rediscovering The Resulting Trust: Modern Maneuvers For A Dated Doctrine?, Malcolm L. Morris Jul 2015

Rediscovering The Resulting Trust: Modern Maneuvers For A Dated Doctrine?, Malcolm L. Morris

Akron Law Review

Usually thought of as only a remedial measure, the resulting trust may now be ready to take on an expanded role. Although not considered devolutionary vehicles per se, resulting trusts can direct the passage of title, and are therefore potentially useful estate planning tools. To serve in this capacity, the applicable principles used to raise resulting trusts must be introduced at the time of the transaction and not resorted to as an afterthought at some later date. Using resulting trusts in such a manner is arguably inconsistent with the theory supporting their existence. This article suggests, however, that the courts …


Another Missed Opportunity In Shoemaker V. Gindlesberger: Strict Privity Lives On In Ohio Legal Malpractice Cases, C. Chase Senk Jun 2015

Another Missed Opportunity In Shoemaker V. Gindlesberger: Strict Privity Lives On In Ohio Legal Malpractice Cases, C. Chase Senk

Akron Law Review

This Note surveys the development of the strict-privity rule in Ohio and other jurisdictions and will argue that the Ohio Supreme Court missed yet another opportunity to modify its outmoded strict-privity rule. This Note only suggests that the Ohio Supreme Court should again reevaluate its strict-privity rule to at least provide relief to intended beneficiaries of negligently prepared wills. Part II provides a brief overview of the development of the strict-privity rule in legal malpractice cases in Anglo-American law, particularly Ohio, as well as a few of the arguments for and against the strict-privity rule. Part III provides the statement …


When An Ex Can Take It All: The Effect—And Non-Effect—Of Revocation On A Will Post-Divorce, Molly Brimmer Jun 2015

When An Ex Can Take It All: The Effect—And Non-Effect—Of Revocation On A Will Post-Divorce, Molly Brimmer

Maryland Law Review

No abstract provided.


Merger Is Indirect Gift In Cavallaro, Kerry A. Ryan Jan 2015

Merger Is Indirect Gift In Cavallaro, Kerry A. Ryan

All Faculty Scholarship

In Cavallaro v. Commissioner, the Tax Court held that a merger of two family-owned businesses resulted in a substantial taxable gift. The taxpayers avoided penalties by demonstrating that they relied in good faith on the mistaken advice of competent tax advisers.