Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 30 of 111

Full-Text Articles in Law

Access To Mortgage Credit 2.0, Patricia Mccoy Dec 2015

Access To Mortgage Credit 2.0, Patricia Mccoy

Patricia A. McCoy

Panel at the Association of American Law Schools 2016 Annual Meeting. At the same meeting, Professor McCoy participated in the panel Countercyclical Regulation and Its Challenges.


Startup Financing (Forthcoming), Seth Oranburg Dec 2015

Startup Financing (Forthcoming), Seth Oranburg

Seth Oranburg

No abstract provided.


International Securities Regulation, Stavros Gadinis Nov 2015

International Securities Regulation, Stavros Gadinis

Stavros Gadinis

No abstract provided.


Introduction: The International Financial System, Steven Solomon, Stavros Gadinis Nov 2015

Introduction: The International Financial System, Steven Solomon, Stavros Gadinis

Stavros Gadinis

Lack of overarching institutions, comparison with the WTO Fragmentation among multiple international bodies


Sovereign Debt And Collective Action Clauses, Stavros Gadinis Nov 2015

Sovereign Debt And Collective Action Clauses, Stavros Gadinis

Stavros Gadinis

No abstract provided.


Understanding Grantor Trusts, Samuel Donaldson Nov 2015

Understanding Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson Nov 2015

The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx Nov 2015

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


The Estate Planner's Guide To S Corporations, Samuel Donaldson Nov 2015

The Estate Planner's Guide To S Corporations, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson Nov 2015

Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson Nov 2015

A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson

Samuel A. Donaldson

This article offers an overview of the common estate planning issues faced by practitioners when their clients are U.S. citizens with business and investment activates outside the U.S. or nonresidents with U.S. business or investment activities.


International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson Nov 2015

International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2009, Samuel Donaldson Nov 2015

Recent Developments - 2009, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2013, Samuel Donaldson Nov 2015

Recent Developments - 2013, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013


Recent Developments - 2012, Samuel Donaldson Nov 2015

Recent Developments - 2012, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012


The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore Nov 2015

The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore

Samuel A. Donaldson

No abstract provided.


Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson Nov 2015

Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson Nov 2015

Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson

Samuel A. Donaldson

Family partnerships and family limited liability companies are typically formed for reasons of efficiency, succession, and valuation. But all good things come to an end. Owners of a family partnership opt for liquidation in a variety of situations, usually following the death of the founding owner(s). Although most practitioners recall that the liquidation of a partnership is not a taxable event, few remember that as many as three Code provisions can come into play upon the liquidation of a family partnership. This article reviews those potential income tax traps and uses two examples to illustrate their coordination and application in …


Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians Nov 2015

Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2010, Samuel Donaldson Nov 2015

Recent Developments - 2010, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2014, Samuel Donaldson Nov 2015

Recent Developments - 2014, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\


Seven Ways To Strengthen And Improve The L3c, Cassady Brewer Nov 2015

Seven Ways To Strengthen And Improve The L3c, Cassady Brewer

Cassady V. Brewer

The raison d’être for the low-profit limited liability company (“L3C”) is to encourage program-related investments (“PRIs”) by private foundations. PRIs are special types of investments that can be both charitable and profitable. PRIs have been embraced by knowledgeable scholars, practitioners, foundation managers, and even the U.S. Treasury Department. Further, the L3C and PRIs are associated with the growing “social enterprise” movement. The L3C thus would seem to be in the right place at the right time and should have the full support of the charitable sector, practitioners, and lawmakers.

Yet, after a fast start, adoption of L3C legislation across the …


Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer Nov 2015

Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer

Cassady V. Brewer

No abstract provided.


Using The "L3c" For Program-Related Investments, Cassady Brewer, Michael Rhim Nov 2015

Using The "L3c" For Program-Related Investments, Cassady Brewer, Michael Rhim

Cassady V. Brewer

No abstract provided.


Market Conduct Regulation And Regulating By Risk, Patricia Mccoy Oct 2015

Market Conduct Regulation And Regulating By Risk, Patricia Mccoy

Patricia A. McCoy

Panel at the November 2015 Tulane Law Review Symposium.


Legal Challenges In The Global Financial Crisis, Christian Johnson Jun 2015

Legal Challenges In The Global Financial Crisis, Christian Johnson

Christian A. Johnson

Legal Challenges in the Global Financial Crisis is the fruit of a conference held in Oxford in March 2012 that was organized by the Faculties of Law of the University of Oxford and the Ludwig-Maximilians-Universität München. The distinguished work of twelve experts and scholars drawn from the two Universities was, according to the editors, an effort to address the “gap in bridge-building” in understanding the Great Financial Crisis between the legal disciplines of constitutional law, financial markets regulation and European Law.


Moving From Soft Law To Hard Law In The Derivative Area: A Case Study, Christian Johnson May 2015

Moving From Soft Law To Hard Law In The Derivative Area: A Case Study, Christian Johnson

Christian A. Johnson

The Changing Landscape of Global Financial Governance and the Role of Soft Law provides interdisciplinary perspectives on the changing landscape of global financial governance by exploring the impact and role of soft law, directly or as a precursor of hard law, pertaining to financial governance.


Securities Regulation, Steven Davidoff Solomon May 2015

Securities Regulation, Steven Davidoff Solomon

Steven M. Davidoff Solomon

No abstract provided.


The Global Financial Crisis And Its Aftermath, Steven Davidoff Solomon May 2015

The Global Financial Crisis And Its Aftermath, Steven Davidoff Solomon

Steven M. Davidoff Solomon

No abstract provided.


Testimony Before Federal Banking Regulators On Regulatory Relief, Patricia Mccoy May 2015

Testimony Before Federal Banking Regulators On Regulatory Relief, Patricia Mccoy

Patricia A. McCoy

In this testimony before the Federal Reserve Board that was live-streamed nationally, Professor McCoy evaluated the need for regulatory relief in federal consumer protection laws. She will later file written testimony.