Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Totten trusts (2)
- Trusts (2)
- Uniform Probate Code (2)
- Administration of trusts (1)
- Assets transferred at death (1)
-
- Capital assets (1)
- Descent (1)
- Disclaimers (1)
- Distribution (1)
- Estate planning (1)
- Indiana State Code (1)
- Indiana Trust Code (1)
- Multiple-party bank accounts (1)
- Post-mortem (1)
- State of the union (1)
- Trust Code Study Commission (1)
- Uniform Parentage Act (1)
- Unrealized gains (1)
- Virginia (1)
- Virginia Law Review (1)
Articles 1 - 9 of 9
Full-Text Articles in Law
Disclaimers As An Estate Planning Tool, J. Rodney Johnson
Disclaimers As An Estate Planning Tool, J. Rodney Johnson
Law Faculty Publications
Most lawyers are familiar with the importance and function of post-mortem estate planning. This article will focus on one tool that is being used with ever increasing frequency in all phases of the post-mortem estate planning process- the disclaimer.
Preparing For The Future Of Probate In America, Robert Whitman
Preparing For The Future Of Probate In America, Robert Whitman
Faculty Articles and Papers
No abstract provided.
Descendible Future Interests In Georiga: The Effect Of The Preference For Early Vesting, Verner F. Chaffin
Descendible Future Interests In Georiga: The Effect Of The Preference For Early Vesting, Verner F. Chaffin
Scholarly Works
In past issues of the Review Professor Chaffin has illuminated many areas of Trust and Estates Law. In this Article he treats the inscrutable area of descendible future interests. Future interests which do not terminate at death obviously result in nonpossessory property passing through the estates of their holders. This Article first shows the unhappy consequences of such passage of property. It then points out not only that most draftsmen and testators are unaware of the undesirable consequences of creating descendible future interests, but also that many such interests exist as a result of Georgia's constructional preference for early vesting …
Multiple-Party Bank Accounts Under The Uniform Probate Code, J. Rodney Johnson
Multiple-Party Bank Accounts Under The Uniform Probate Code, J. Rodney Johnson
Law Faculty Publications
Although this article is intended as a summary of the Uniform Probate Code's provisions in the area of multiple-party accounts. it may be at least sufficient to suggest the much-needed certainty and uniformity which the UPC will bring to a confused and confusing area of the law. The beneficiaries of this advance will be the public, who will have another alternative to probate in appropriate cases, and financial institutions, who will have another service to market. For these reasons it is suggested that the banking community will want to lend its enthusiastic support when the UPC is introduced into any …
Joint, Totten Trust And P.O.D. Bank Accounts: Virginia Law Compared To The Uniform Probate Code, J. Rodney Johnson
Joint, Totten Trust And P.O.D. Bank Accounts: Virginia Law Compared To The Uniform Probate Code, J. Rodney Johnson
Law Faculty Publications
Litigation involving the survivorship rights of parties to joint accounts has been before the Supreme Court of Virginia on ten occasions since 1955. These ten cases, plus one older one, constitute all of Virginia's case law on this subject. Instead of attempting a chronological analysis of the development of this case law, it is proposed to state such rules as now exist and compare them with the results that would be obtained under the new Uniform Probate Code. In addition, attention will be focused on the statutes that deal with the rights of parties and financial institutions in deposit accounts …
Presumption That Estate Income Is Allocated Among Multiple Beneficiaries In Proportion To Their Receipt Of Total Distributions Given Conclusive Rather Than Rebuttable Effect, Calvin R. Massey
Faculty Scholarship
No abstract provided.
Inheritance Rights Of Children In Virginia, J. Rodney Johnson
Inheritance Rights Of Children In Virginia, J. Rodney Johnson
Law Faculty Publications
The rights of children to succeed to a deceased ancestor's property interests in Virginia are treated in some fifteen separate sections of the Virgina Code. When one considers that these fifteen sections were enacted over a period of 189 years, as the result of legislation introduced by various individuals who were at any given time focusing on a particular portion of this larger problem area without always taking into account the "spin-off' effect that their particular legislation might have on all of the other sections dealing with the succession rights of children, it is not surprising to find that there …
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Faculty Scholarship
The failure to tax the appreciation of capital assets transferred at death has been described as the major shortcoming of existing federal income tax laws. From time to time since 1942, the Department of the Treasury and others have urged alteration of the rule which underlies this failure. Recently the House Ways and Means Committee held panel discussions and public hearings on the subject of tax reform during which consideration was given to the possibility of changing the laws dealing with taxation of appreciated property at death. In its recommendations to the Committee, the Treasury Department did not push for …
The Indiana Trust Code -- Application To Pre-Existing Trusts, T. Bryan Underwood
The Indiana Trust Code -- Application To Pre-Existing Trusts, T. Bryan Underwood
Articles by Maurer Faculty
No abstract provided.