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Articles 1 - 17 of 17
Full-Text Articles in Law
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
University of San Diego Law and Economics Research Paper Series
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.
Elements Of Estate Planning Ii: With A Mind To Drafting, Office Of Continuing Legal Education At The University Of Kentucky College Of Law
Elements Of Estate Planning Ii: With A Mind To Drafting, Office Of Continuing Legal Education At The University Of Kentucky College Of Law
Continuing Legal Education Materials
Materials from the conference on Elements of Estate Planning II: With a Mind to Drafting held by UK/CLE in July 2004.
31st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law
31st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law
Continuing Legal Education Materials
Materials from the 31st Annual Midwest/Midsouth Estate Planning Institute held by UK/CLE in July 2004.
Estate Planning Expert Forward, Lawrence W. Waggoner
Estate Planning Expert Forward, Lawrence W. Waggoner
Other Publications
There is no doubt that a self-help book devoted to financial and estate planning is of much interest to remarried partners, but can such a book be interesting? Jon Fitzpatrick has made his book interesting. This is no ordinary non-fiction book Jon has come up with a unique way of presenting his material: as fiction. The setting for his novel is an adult course conducted at night in a local high school. His players are a couple of lawyers who teach the course and the students in the class. Each chapter addresses the classroom topic for that evening. The dialogue …
Whose Public?: Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Whose Public?: Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
All Faculty Scholarship
This piece was inspired by the increasing tendency of State attorneys general – backed up by courts and legislatures – to effectively confiscate the assets of wealthy nonprofits through overreaching enforcement actions. The article develops a legal framework for ascertaining the proper State role. It reviews many case studies including, most notoriously, the thwarted diversification of the Milton Hershey School Trust out of Hershey Foods Corporation (an investment worth over $5 billion) – thereby preserving the local operations of a publicly traded company. While few state attorneys general have the funding and inclination to engage in aggressive charity enforcement, the …
Shape Up Or Ship Out: Accountability To Third Parties For Patent Ambiguities In Testamentary Documents, Angela M. Vallario
Shape Up Or Ship Out: Accountability To Third Parties For Patent Ambiguities In Testamentary Documents, Angela M. Vallario
All Faculty Scholarship
The attorney's preparation of a testamentary document (hereinafter sometimes referred to as a will or revocable trust) should clearly and accurately reflect the client's last wishes. Although these testamentary documents should reflect the client's intent, they often fall short of accomplishing that goal. There are numerous examples of will and trust construction cases that exhaust tremendous resources in an effort to ascertain the client's wishes or intent. Many of these cases involve the construction of patent and/or latent ambiguities which should have been resolved by appropriate drafting. This article's scope is limited to patent ambiguities caused by the attorney's negligence …
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2003-2004), J. Rodney Johnson
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2003-2004), J. Rodney Johnson
Law Faculty Publications
The General Assembly enacted legislation dealing with wills, trusts, and estates that added or amended a number of sections of the Virginia Code in its 2004 Session. In addition, there were four opinions from the Supreme Court of Virginia that raised issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates during the period covered by this review. This article reports on all of these legislative and judicial developments.
Flexible Fiduciary Accounting From The Outset Of Administration, Robert Whitman
Flexible Fiduciary Accounting From The Outset Of Administration, Robert Whitman
Faculty Articles and Papers
No abstract provided.
Codify -- Not Modify: Creditor Remedies And The Ohio Uniform Trust Code, Alan Newman, Richard E. Davis
Codify -- Not Modify: Creditor Remedies And The Ohio Uniform Trust Code, Alan Newman, Richard E. Davis
Akron Law Faculty Publications
In a number of states that have considered the Uniform Trust Code (“UTC”), Article 5, "Creditor’s Claims; Spendthrift And Discretionary Trusts," has become a flash point of controversy. The prefatory note to the UTC states that much of the UTC is a codification of the common law of trusts, but that it also introduces a number of innovative provisions. UTC critics, on the one hand, claim that more than a hundred years of common law have been tossed aside, giving creditors greatly expanded abilities to reach through once impenetrable barriers that previously protected trust beneficiaries, while supporters, on the other …
Ohio Uniform Trust Code Takes Shape, Alan Newman
Ohio Uniform Trust Code Takes Shape, Alan Newman
Akron Law Faculty Publications
The Uniform Trust Code (UTC) has been under study in Ohio since shortly after its approval by the National Conference of Commissioners on Uniform State Laws in 2000. See, e.g., Susan S. Locke, et. al., Uniform Trust Code, 11 PLJO 49 (Mar./Apr. 2001); David M. English, The Uniform Trust Code (2000) and Its Application to Ohio, 12 PLJO 1 (Sept./Oct. 2001); and David M. English, The Uniform Trust Code (2000) and its Application to Ohio, 30 Capital University Law Review 1 (2000).
Substantial progress has been made towards the adoption of a modified version of the UTC in Ohio. At …
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
UF Law Faculty Publications
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 …
Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur
Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur
Publications
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the course of the next five years the provision was expanded, providing additional wealth transfer taxation and income taxation benefits. This essay proposes that unless limited, such benefits are inconsistent with established taxation principles and also have the potential to undermine the integrity of the wealth transfer tax structure and the progressive nature of the income tax.
Everything's A Little Upside Down, As A Matter Of Fact The Wheels Have Stopped: The Fraudulence Of The Incompetency Evaluation Process, Michael L. Perlin
Everything's A Little Upside Down, As A Matter Of Fact The Wheels Have Stopped: The Fraudulence Of The Incompetency Evaluation Process, Michael L. Perlin
Articles & Chapters
Health Law in the Criminal Justice System Symposium
Unique Property: An Annotated Bibliography, Nancy Levit, Robert R. M. Verchick
Unique Property: An Annotated Bibliography, Nancy Levit, Robert R. M. Verchick
Faculty Works
This bibliography covers law review articles and supplemental A.L.R. entries published after 1997. We also include a handful of especially interesting pieces published in or before 1997, which we believe are just too good to pass up. A.L.R. entries, whose titles are usually self-explanatory, are cited, but not annotated. Similarly, articles that concern only a single case or a single state are cited, but not annotated.
The New Mexico Uniform Trust Code, David M. English
The New Mexico Uniform Trust Code, David M. English
Faculty Publications
This article provides an overview of the New Mexico UTC, focusing on how its enactment either changes or clarifies existing New Mexico law.
Selected Michigan Probate Law Research Resources, Barbara H. Garavaglia
Selected Michigan Probate Law Research Resources, Barbara H. Garavaglia
Articles
Over the past decade, attorneys have increasingly sought free electronic resources on the web to meet their research needs in order to control research costs. The need for free or low-cost access to legal materials is especially critical for solo practitioners and attorneys with smaller practices who live in areas without access to a law library or who may find the cost of commercial print and electronic resources prohibitive.
The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn
The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn
Articles
Editors' Synopsis: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the "2003 Uniform Act'). The Article explains the purpose and operation of the 2003 Uniform Act's various sections and notes some of the differences between the 2003 Uniform Act and its prior version.