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- Estate planning (2)
- Barefoot v. Jennings (1)
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- Estate Planning; In Terrorem Clause (1)
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- Tax; Whistleblower; Civil Procedure. (1)
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- Wills; Trusts; Estate Planning; Revocation-on-divorce statutes; Contracts Clause under the Constitution. (1)
- Wills; Trusts; In Terrorem Clause (1)
Articles 1 - 12 of 12
Full-Text Articles in Law
Interview: Robert Patterson, Bacilio Mendez
Interview: Robert Patterson, Bacilio Mendez
GGU Tax & Estate Planning Review
Dr. Marcia Ruben, Assistant Professor and Chair of GGU’s Graduate Management Program, speaks with Robert Patterson—an MS Taxation alumnus and Director and Worldwide Tax & Trade Controller at Microsoft—about his life and career.
Interview: Nathan Pastor On Barefoot V. Jennings, Bacilio Mendez Ii
Interview: Nathan Pastor On Barefoot V. Jennings, Bacilio Mendez Ii
GGU Tax & Estate Planning Review
In February 2020 (read: pre-COVID-19-pandemic and the California shelter-in-place order taking hold), I was lucky enough to sit down with Nathan Pastor (JD ’14, LLM ’16, right) to discuss a case that resulted in a seismic shift in California probate law—Barefoot v. Jennings.
In Re. Estate Of Easterday, Corey Michelle Timpson
In Re. Estate Of Easterday, Corey Michelle Timpson
GGU Tax & Estate Planning Review
Whether pending divorce has an effect on entitlement to life insurance; and whether ERISA preempts state law specifically relating to enforcement of a contractual waiver in relation to pension benefits.
Sveen V. Melin, Steven J. Reading
Sveen V. Melin, Steven J. Reading
GGU Tax & Estate Planning Review
Does the retroactive application of a revocation-on-divorce statute to contracts entered into prior to the enactment of the statute violate the Contracts Clause of the Constitution?
Dieringer V.Comm'r Of Internal Revenue, Christian Ramos
Dieringer V.Comm'r Of Internal Revenue, Christian Ramos
GGU Tax & Estate Planning Review
Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of Death, 2) even if post-death events could be considered, the Tax Court erred by not accounting for a decline in value of Victoria’s shares caused by economic forces, and 3) the Tax Court erred by upholding the accuracy-related penalty under I.R.C. § 662.
In Re. Sealed Case, Christian Ramos
In Re. Sealed Case, Christian Ramos
GGU Tax & Estate Planning Review
Whether the Tax Court abused its discretion in denying the Appellant’s request to proceed anonymously because he is a serial filer who relies upon public information
N.C. Dep’T Of Revenue V. Kimberley Rice Kaestner 1992 Family Trust, Corey Michelle Timpson
N.C. Dep’T Of Revenue V. Kimberley Rice Kaestner 1992 Family Trust, Corey Michelle Timpson
GGU Tax & Estate Planning Review
Whether a State can tax a trust income for the benefit of a North Carolina resident when no income was, or could have been, received by the trust and when no connection to the Trust existed outside of the beneficiary’s residence in North Carolina.
Utilizing Estate Plans To Achieve Economic Justice, Geber Penate
Utilizing Estate Plans To Achieve Economic Justice, Geber Penate
Poverty Law Conference & Symposium
Bayview has been the home to many black families for decades. However, the inability of title-holders to create distribution plans for their estate before their death has contributed to their ultimate displacement. When a title-holder of property dies, their property is required to go through a court system known as probate. The probate court system has various functions ranging from identifying assets, calculating any owed taxes and fees, and distributing property. The only way to avoid probate is through the execution of a probate-avoidance distribution document, which is mentioned in further detail below. The probate court system, to say the …
United States V. Dimartino, Christian Ramos
United States V. Dimartino, Christian Ramos
GGU Tax & Estate Planning Review
Whether the United States District Court for the District of Connecticut, abused its discretion in denying DiMartino’s request for a competency hearing and giving no weight to Defendant’s psychologist’s report prepared at counsel’s request.
Salce V. Cardell, Corey Michelle Timpson
Salce V. Cardell, Corey Michelle Timpson
GGU Tax & Estate Planning Review
Whether either party violated the in terrorem clause as stated in both the trust and last will and testament.
Duncan V. Rawls, Steven J. Reading
Duncan V. Rawls, Steven J. Reading
GGU Tax & Estate Planning Review
Whether and under what circumstances Georgia public policy prohibits enforcement of an in terrorem, or no contest, provision of a trust.
February 2020 Breakdown Of State-By-State Gilti Conformity, Bacilio Medez Ii
February 2020 Breakdown Of State-By-State Gilti Conformity, Bacilio Medez Ii
GGU Tax & Estate Planning Review
It has been two years since the enactment of the Tax Cuts and Jobs Act (TCJA) and many states are still wrestling with exactly how they plan to conform to key provisions of the law—particularly those provisions related to Global Intangible Low-Taxed Income (GILTI).