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Articles 1 - 7 of 7
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 …
Unbending Gender: Why Family And Work Conflict And What To Do About It (Panel Two: Who's Minding The Baby?), Nancy Dowd, Adrienne Davis, Marion Crain, Bonnie Dill, Catherine Ross, Joan Williams
Unbending Gender: Why Family And Work Conflict And What To Do About It (Panel Two: Who's Minding The Baby?), Nancy Dowd, Adrienne Davis, Marion Crain, Bonnie Dill, Catherine Ross, Joan Williams
Nancy Dowd
A central characteristic of our current gender arrangements is that they pit ideal worker women against marginalized caregiver women in a series of patterned conflicts I call gender wars. One version of these are the mommy wars that we see often covered in the press between employed mothers and mothers at home. Employed mothers at times participate in the belittlement commonly felt by homemakers. Also mothers at home, I think, at times participate in the guilt-tripping that's often felt by mothers who are employed. These gender wars are a central but little understood characteristic of the gender system that grew …
The Future Of Polyamorous Marriage: Lessons From The Marriage Equality Struggle, Hadar Aviram, Gwendolyn Manriquez Leachman
The Future Of Polyamorous Marriage: Lessons From The Marriage Equality Struggle, Hadar Aviram, Gwendolyn Manriquez Leachman
Hadar Aviram
Amidst the recent legal victories and growing public support for same-sex marriage, numerous polyamorous individuals have expressed interest in pursuing legal recognition for marriages between more than two consenting adults. This Article explores the possibilities that exist for such a polyamorous marriage equality campaign, in light of the theoretical literature on law and social movements, as well as our own original and secondary research on polyamorous and LGBT communities. Among other issues, we examine the prospect of prioritizing the marriage struggle over other forms of nonmarital relationship recognition; pragmatic regulative challenges, like taxation, healthcare, and immigration; and how law and …
Keeping Kids Out Of The System: Creative Legal Practice As A Community Child Protection Strategy, Leigh S. Goodmark
Keeping Kids Out Of The System: Creative Legal Practice As A Community Child Protection Strategy, Leigh S. Goodmark
Leigh S. Goodmark
No abstract provided.
Assisted Reproductive Techniques And The Promotion Of The Kinship System, Scott T. Fitzgibbon
Assisted Reproductive Techniques And The Promotion Of The Kinship System, Scott T. Fitzgibbon
Scott T. FitzGibbon
A major ethical consideration in guiding and governing assisted reproductive techniques (“ARTs”) should be, this Article maintains, the protection and development of the kinship system. This Article offers a definition of the term “kinship system” and an account of its goods. Well-founded law and government promote a meritorious kinship system. Where one subsists, law and government should sustain and enhance it. ARTs projects which attenuate or disrupt kinship bonds should be disfavored. In some instances they should be forbidden.
The Exploratory Study Of Custody And Visitation Rights For Children In Same-Sex Families, Valencia Tamir Johnson Dr.
The Exploratory Study Of Custody And Visitation Rights For Children In Same-Sex Families, Valencia Tamir Johnson Dr.
Dr. Valencia T Johnson, PhD, EdD, Hon. D.Div, LLM, MS, BS
In today’s society, same-sex marriages are being legalize in some states with certain stipulations and statutory requirements in respected states. Since there are more states legalizing same-sex marriages, the courts are facing tougher challenges in Family Law that pertains to the Custody and Visitation Rights for Children in Same-Sex Families. Due to the lack of legal and judicial interpretation of statutory laws in the Custody and Visitation Rights for Children in Same-Sex Families, further research need to be explored. In addition, the article addresses the legal and judicial authority of interpreting the law in various states. The article provide a …