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Articles 1 - 17 of 17
Full-Text Articles in Law
Reply Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Nov. 2, 2007), Cornelia T. Pillard, Peter J. Rubin
Reply Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Nov. 2, 2007), Cornelia T. Pillard, Peter J. Rubin
U.S. Supreme Court Briefs
No abstract provided.
Ohio Trust Code: The Joint Committee's Proposal For Its First Amendment, Alan Newman
Ohio Trust Code: The Joint Committee's Proposal For Its First Amendment, Alan Newman
Akron Law Faculty Publications
This article discusses the changes included in the proposed amendment. Generally, the Joint Committee decided to include in the amendment straightforward changes as to which there was a broad consensus. The discussion below addresses the proposals included in the amendment in the order of the sections of the Revised Code that are affected.
Copyright Acknowledgment: This material is reprinted from the Probate Law Journal of Ohio with permission of Thomson Reuters. Copyright permission is on file.
Sorting Out Receipts And Releases, Robert Whitman
Sorting Out Receipts And Releases, Robert Whitman
Faculty Articles and Papers
No abstract provided.
The Low Road To Cy Pres Reform: Principled Practice To Remove Dead Hand Control Of Charitable Assets, Rob Atkinson
The Low Road To Cy Pres Reform: Principled Practice To Remove Dead Hand Control Of Charitable Assets, Rob Atkinson
Scholarly Publications
No abstract provided.
Estate Planning For Persons With Less Than $5 Million, Bridget J. Crawford
Estate Planning For Persons With Less Than $5 Million, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Individuals of modest wealth may face significant estate taxes but do not have such a large base of wealth that they can 'afford' to make major lifetime gifts or other transfers to reduce estate taxes. But there are planning techniques that can help. Individuals in the ‘modest‘ wealth category face special hurdles in estate planning. This article will assume that the ‘modest‘ wealth category includes individuals whose net worth exceeds the amount of taxable gifts that may be protected by the unified credit (the equivalent of $1 million and herein referred to as the ‘gift tax exemption‘), but does not …
Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Aug. 23, 2007), Cornelia T. Pillard, Peter J. Rubin
Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Aug. 23, 2007), Cornelia T. Pillard, Peter J. Rubin
U.S. Supreme Court Briefs
No abstract provided.
From The Dead Hand To The Living Dead: The Conundrum Of Charitable Donor Standing (Symposium), Evelyn Brody
From The Dead Hand To The Living Dead: The Conundrum Of Charitable Donor Standing (Symposium), Evelyn Brody
All Faculty Scholarship
No abstract provided.
Business Imperatives And Fiduciary Duty, Melanie B. Leslie
Business Imperatives And Fiduciary Duty, Melanie B. Leslie
Articles
No abstract provided.
Consequences Of Heirs’ Misconduct: Moving From Rules To Discretion., Anne-Marie E. Rhodes
Consequences Of Heirs’ Misconduct: Moving From Rules To Discretion., Anne-Marie E. Rhodes
Faculty Publications & Other Works
No abstract provided.
Remembering The Creditor At Death: Aligning Probate And Nonprobate Transfers, Elaine H. Gagliardi
Remembering The Creditor At Death: Aligning Probate And Nonprobate Transfers, Elaine H. Gagliardi
Faculty Law Review Articles
This article focuses solely on creditor clams arising prior to death that remain unpaid as of death. Part II highlights through examples the difficulties the fragmented system causes for creditors. Part III examines key probate procedures governing creditor claims, and Part IV contrasts those procedures with procedures for collecting creditor claims from nonprobate assets. Part IV also explores the ability of creditors to reach specific types of nonprobate assets. Part V then suggests legislative reforms that would better balance both the interests of beneficiaries and the interests of a decedent's creditors.
Pro Se Executors—Unauthorized Practice Of Law, Or Not?, Michael Hatfield
Pro Se Executors—Unauthorized Practice Of Law, Or Not?, Michael Hatfield
Articles
This Article clarifies why under Texas law an individual named as executor in a will has the right to offer the will for probate and otherwise appear in a probate court without hiring a lawyer. This Article first provides an overview of the independent administration provisions of the Texas probate code before reviewing the unauthorized practice of law prohibition and the pro se exception. After establishing that executors qualify for the pro se exception in Texas because executors appearing in court are exercising their own management rights—rather than the rights of "the estate" or the beneficiaries—the Article explores suggestions of …
The Restricted Gift Lifecycle, Or, What Comes Around Goes Around, John K. Eason
The Restricted Gift Lifecycle, Or, What Comes Around Goes Around, John K. Eason
Faculty Articles
The conflict regarding enduring donor control over property gifted for charitable uses implicates issues of current relevance to donors and nonprofit charitable organizations, and to those who represent them. Not surprisingly, these issues, and the possible ways of both addressing and accounting for their resolution, vary by circumstance. In this Article, I frame the issues and explore the relevant circumstances by reference to the particular stage in the lifecycle of a donor's restricted gift at which conflict might arise. That lifecycle spans the time from initial negotiation of the gift to its potential modification or termination due to unanticipated circumstances. …
The Offshore Asset Protection Trust: A Prudent Financial Planning Device Or The Last Refuge Of A Scoundrel?, Richard C. Ausness
The Offshore Asset Protection Trust: A Prudent Financial Planning Device Or The Last Refuge Of A Scoundrel?, Richard C. Ausness
Law Faculty Scholarly Articles
In recent years, a large number of Americans have established "asset protection trusts" in foreign countries. An asset protection trust is a self-settled spendthrift trust which is created in order to protect the settlor's property from the claims of creditors. Virtually all American jurisdictions recognize spendthrift trusts, which prohibit both voluntary and involuntary alienation of a third party beneficiary's interest in a trust; however, most do not allow a settlor who has retained a beneficial interest in a spendthrift trust to protect that interest from the claims of creditors. A growing number of present and former British possessions, however, have …
Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Law Faculty Scholarly Articles
On January 5,2007, the Nonprofit and Philanthropy Law Section of AALS held its first program at the AALS Annual Meeting in Washington, D.C. The program, entitled "State-Level Legal Reform of the Law of Nonprofit Organizations," was a fitting way to launch what should prove to be a valuable contribution to the study of law relating to nonprofit organizations and philanthropy. This burgeoning area of academic legal study is well poised to grow by leaps and bounds in the coming years due to its impact on many traditional areas of legal study, including tax law, corporate law, estate law, trust law, …
Charitable Ira Gifts In 2007, Christopher R. Hoyt
Conflicts Of Interest, Ellen Y. Suni
Class Gifts Under The Restatement (Third) Of Property, Lawrence W. Waggoner
Class Gifts Under The Restatement (Third) Of Property, Lawrence W. Waggoner
Articles
The new Restatement (Third) of Property (officially the Restatement (Third) of Property: Wills and Other Donative Transfers), in tandem with the Restatement (Third) of Trusts, is systematically proceeding through the whole field of wills, will substitutes, trusts, and estates. Both of the new Restatements should prove to be handy resources for trust and estate lawyers, not only in preparing to argue cases at both trial and appellate levels, but also in the everyday work of drafting and construing dispositive provisions in wills, trusts, and other types of donative documents. Each Restatement section is followed by a set of Comments explaining …