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Wills, Trusts, And Administration Of Estates, James C. Rehberg

Mercer Law Review

The usual volume of cases involving issues of fiduciary law reached the appellate courts of Georgia during this past survey period. While the number of such cases was not large, they were noteworthy. Also, the 1994 session of the Georgia General Assembly was not particularly active in the area covered by this Article. The few bills which were enacted will be summarized in Part III.

Further Thoughts On Realizing Gains And Losses At Death, Joseph M. Dodge

Vanderbilt Law Review

Professor Lawrence Zelenak has put forth a detailed proposal' for repealing present Section 1014 of the Internal Revenue Code, which gives a decedent's successor a basis equal to the estate tax value of property at death. This rule, commonly known as the stepped-up basis (at death) rule, has been roundly criticized as producing an unwarranted (inequitable, nonneutral) income tax loophole, because the step up in basis without realization of gain removes the gain from the tax system entirely. Its repeal, therefore, offers a potential source of significant revenue. Moreover, Section 1014 aggravates the "lock-in effect"; that is, it inhibits rational …

Hanging On Or Handing Over : Proceedings Of A Succession Planning Seminar Held ... 28 July, 1994 At The Dalwallinu Recreation Centre ... 29 July 1994 At The Moora Recreation Centre., Department Of Agriculture And Food, Western Australia

All other publications

The two inevitables of life are death and taxes and never has there been a more direct application to these inevitables than the old Russian proverb-

"If you fail to plan, you are planning to fail."

In 1980 in the Shires of the West Midlands and Northern Wheatbelt there were 1,102 farm enterprises. By 1993, there were 853 farm enterprises - a decline of 23 % and one of the major factors causing this decline is the lack of effective estate planning. It confirms that a significant proportion of farm businesses do not have the resources to fund the retirement …

21st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Theodore B. Atlass, James E. Hargrove, Jerold I. Horn, Edwin S. Pyle, Charles J. Lavell, Lady E. Booth, Dale L. Gettelfinger, David B. Tachau, David K. Bohannon, Wiley Dinsmore

Continuing Legal Education Materials

Materials from UK/CLE's 21st Annual Midwest/Midsouth Estate Planning Institute held in July 1994.

Digging Up New Revenue: Retrospective Estate Taxation And The Omnibus Budget Reconciliation Act, Michael George

West Virginia Law Review

No abstract provided.

Handing Over The Family Farm : Proceedings Of A Succession Planning Seminar Wednesday 2 March 1994 Dymesbury Lodge, King River., Department Of Agriculture And Food, Western Australia, Adrian Ross

All other publications

Succession planning for farm businesses is becoming of increasing interest and importance. The increased pressure from competitive world markets and more marginal fanning profits is necessitating better planning for many farm families who wish to provide a sustainable family farming unit. Today's seminar has been arranged to inform farmers of the related issues and importance of careful estate planning. As The Department of Agriculture does not have specialised resources in the relevant areas, it is imperative that experienced individuals from the private sector are utilised to provide this information. These proceedings have been written by such individuals and are intended …

In Terrorem Clauses: More Bark Than Bite?, Ronald Z. Domsky

Loyola University Chicago Law Journal

No abstract provided.

Anotaciones Sobre La Ley De Defensa Del Consumidor, Martin Paolantonio, Salvador Bergel

Martin Paolantonio

Análisis inicial de la primera normativa de defensa del consumidor en la Argentina (ley 24.240)

"Deadbeat Dads": Should Support And Inheritance Be Linked?, Paula A. Monopoli

Faculty Scholarship

No abstract provided.

Equal Protection: In Re Cooper

Touro Law Review

No abstract provided.

In Terrorem Clauses: More Bark Than Bite?, 25 Loy. U. Chi. L.J. 493 (1994), Ronald Z. Domsky

UIC Law Open Access Faculty Scholarship

No abstract provided.

Defamation By Will: Theories And Liabilities, 27 J. Marshall L. Rev. 749 (1994), Paul T. Whitcombe

UIC Law Review

No abstract provided.

Annual Survey Of Virginia Law: Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

The 1994 Session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the Code). In addition to this legislation, there were six Supreme Court of Virginia opinions, one federal district court opinion, one Virginia Circuit Court opinion, and one Virginia Attorney General's opinion in the year ending June 1, 1994 that involved issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these legislative and judicial developments.

Transfers From Retirement Plans To Charities And Charitable Remainder Trusts: Laws, Issues And Opportunities, Christopher R. Hoyt

Faculty Works

No abstract provided.

Ethical Considerations In Medicaid Estate Planning: An Analysis Of The Aba Model Rules Of Professional Conduct, Eleanor Crosby Lanier, Ira M. Leff

Scholarly Works

The purpose of this article is to provide a starting point for discussion of ethical issues related to the practice of Medicaid estate planning. The authors explore the history of attorney involvement in planning and financing long-term care. They also analyze how the ABA Model Rules of Professional Conduct address the ethical dilemmas that arise in practice, using a case study to illustrate some of these issues. The individual authors' perspectives on this practice differ with respect to certain issues. One is a former Legal Services lawyer, and the other has a private practice which focuses on Medicaid estate planning.

Tribute To William F. Fratcher: Marital Property Rights In Transition, Lawrence W. Waggoner

Articles

"Marital property rights," a term that covers a vast multitude of rights or interests conferred by law on persons who occupy the status of spouse, are in a state of transition. To discuss the themes and trends that are emerging, this Article is divided into four discrete, yet related segments. The first segment addresses how the law allocates original ownership between spouses in a marriage. The second segment turns to the intestate share of the surviving spouse. This is not a topic that much concerns high-powered estate planners because intestate estates are usually fairly small. But to the surviving spouse, …

The Revised Uniform Probate Code, Lawrence W. Waggoner

Articles

In 1989 and 1990, Articles II and VI of the Uniform Probate Code (UPC) were revised by the National Conference of Commissioners on Uniform State Laws (NCCUSL). Article II covers the basic law of intestacy, wills, spousal rights, rules of construction, and perpetuities. Article VI deals with multiple-party accounts and transfer-on-death (TOD) security registration. The major innovations in the revised UPC are driven by changes in legal theory. Three grand themes are at work in the new UPC: 1. improving spousal rights and sensitizing them to changes in family structure, 2. curing intent-defeating formalism, and 3. unifying the law of …

Tax Considerations, Ray Madoff

Ray D. Madoff

No abstract provided.

A Place For The Privileged Will, Jack Tsen-Ta Lee

Jack Tsen-Ta LEE

Most people consider the proper distribution of their property on death a vitally important matter. For those who are elderly, ill or engaged in risky occupations, it is often urgent to get such things settled fast. But some people may be in circumstances where they cannot comply with the formal requirements for a valid will. The law has long recognized this concern in the case of soldiers and sailors by allowing them to create privileged wills. Many jurisdictions, including Singapore, have legislation to this effect. This article seeks to determine if there remains a place for the privileged will today. …