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Full-Text Articles in Law
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Pepperdine Law Review
No abstract provided.
Promises And Problems In Alternative Dispute Resolution For The Elderly, Kevin Gibson
Promises And Problems In Alternative Dispute Resolution For The Elderly, Kevin Gibson
Marquette Elder's Advisor
Gibson describes several different practices which fall under the umbrella of alternative dispute resolution (ADR), including arbitration, mediation, and the role of an ombudsman. A comprehensive discussion of the mediation process describes the techniques a mediator may employ to assist parties in resolving their disputes, and uses examples of applying such techniques in situations involving senior citizens or nursing home disputes.
The Economic Growth And Tax Relief Reconciliation Act Of 2001 And Its Effect On Estate Planning, Jennifer Jedrzejewski
The Economic Growth And Tax Relief Reconciliation Act Of 2001 And Its Effect On Estate Planning, Jennifer Jedrzejewski
Marquette Elder's Advisor
Because of the sunset provision of EGTRRA, estate planning through 2010 and beyond has become even more complicated. EGTRRA phases down the maximum estate, gift, and generation skipping rate of tax at intervals. Applicable state tax rates have in many states been modified to adjust for the EGTRRA effect. This article discusses the use of AB and Qualified Terminable Interest Property trusts using several hypothetical situations.
Incomplete Protection: Exoneration Clauses In New York Trusts And Powers Of Attorney, Ilene S. Cooper, Robert M. Harper
Incomplete Protection: Exoneration Clauses In New York Trusts And Powers Of Attorney, Ilene S. Cooper, Robert M. Harper
Touro Law Review
No abstract provided.
Will Contests: From Start To Finish., Joyce Moore
Will Contests: From Start To Finish., Joyce Moore
St. Mary's Law Journal
This Article primarily focuses on the practical problems facing attorneys and courts when evaluating and proving up a will or trust in contested cases. The focus extends further into the special procedural and evidentiary rules applicable to these actions, the use and misuse of summary judgment proceedings in these cases, and some observations regarding developing trends and strategies in will and trust contest litigation. Admittedly, this area of practice is a melting pot of presumptions, exceptions, threshold hurdles, capacity qualms, evidentiary issues, strategic clauses, and countless other headache-inducing legal issues. Yet, attorneys must diligently juggle all of them while also …