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2013

Estates and Trusts

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Articles 1 - 30 of 104

Full-Text Articles in Law

Summary Of In Re Aboud Inter Vivos Trust, 129 Nev. Adv. Op. 97, Emily Anderson Dec 2013

Summary Of In Re Aboud Inter Vivos Trust, 129 Nev. Adv. Op. 97, Emily Anderson

Nevada Supreme Court Summaries

The Court determined two issues: (1) whether NRS 164.010(1) and NRS 164.015(6) give the court in rem jurisdiction to impose a constructive trust on previous trust property; and (2) whether a district court may grant a monetary judgment against former trustees and third parties that was based on the district court’s in rem jurisdiction.


Estate Planning Games, Thomas Shaffer Dec 2013

Estate Planning Games, Thomas Shaffer

Thomas L. Shaffer

No abstract provided.


Will Interviews, Young Family Clients And The Psychology Of Testation, Thomas L. Shaffer Dec 2013

Will Interviews, Young Family Clients And The Psychology Of Testation, Thomas L. Shaffer

Thomas L. Shaffer

No abstract provided.


Front Matter Dec 2013

Front Matter

ACTEC Law Journal

No abstract provided.


How To Draft Trusts To Own Retirement Benefits, Keith A. Herman Dec 2013

How To Draft Trusts To Own Retirement Benefits, Keith A. Herman

ACTEC Law Journal

No abstract provided.


Ira Administration For High Net Worth Clients And Their Beneficiaries -- Unique Challenges And Best Practices For Financial Institutions, Svetlana V. Bekman Dec 2013

Ira Administration For High Net Worth Clients And Their Beneficiaries -- Unique Challenges And Best Practices For Financial Institutions, Svetlana V. Bekman

ACTEC Law Journal

No abstract provided.


Eliminate State Tax On Trust Income: A Comprehensive Update On Planning With Incomplete Gift Non-Grantor Trusts, Kevin R. Ghassomian Dec 2013

Eliminate State Tax On Trust Income: A Comprehensive Update On Planning With Incomplete Gift Non-Grantor Trusts, Kevin R. Ghassomian

ACTEC Law Journal

Private letter rulings dating back to 2001 affirm various tax attributes of incomplete gift non-grantor trusts, known popularly as "DING Trusts," which have been used by taxpayers to relocate investments from high-tax states to no-tax states. In 2007, the Internal Revenue Service questioned the integrity of its rulings on the DING Trust and cast doubt on its continuing viability for tax planning purposes. After nearly six years of indecision, a flurry of favorable new rulings was released in March of 2013, restoring widespread confidence in the DING Trust as an option for taxpayers seeking relief from rising income tax rates. …


The Intermediary Clat Alternative To The Residuary Estate Family Foundation Gift, Richard S. Franklin, Jennifer A. Birchfield Goode Dec 2013

The Intermediary Clat Alternative To The Residuary Estate Family Foundation Gift, Richard S. Franklin, Jennifer A. Birchfield Goode

ACTEC Law Journal

No abstract provided.


State Taxation Of Trusts And Their Beneficiaries When There Are Multiple State Contacts, John Mcgown Jr. Dec 2013

State Taxation Of Trusts And Their Beneficiaries When There Are Multiple State Contacts, John Mcgown Jr.

ACTEC Law Journal

This article examines the state income taxation of testamentary trusts and individual trust beneficiaries when there are multiple state contacts. For matters of illustration, the focus is on states comprising the Northwest Idaho, Wyoming, Montana, Washington, Oregon, Nevada, and Utah. Since three of these states have no individual income tax, essence of the inquiry is limited to the state income tax systems of Idaho, Utah, Montana, and Oregon. Although the focus is on states in the Northwest, the concept applies nationwide. Before moving on to an examination of the state taxation topic, a review of the basic federal system of …


Killing Your Chances Of Inheriting: The Problem With The Application Of The Slayer Statute To Cases Of Assisted Suicide, Ryan Konsdorf, Scott Alden Prulhiere Dec 2013

Killing Your Chances Of Inheriting: The Problem With The Application Of The Slayer Statute To Cases Of Assisted Suicide, Ryan Konsdorf, Scott Alden Prulhiere

ACTEC Law Journal

No abstract provided.


Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford Dec 2013

Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford

Mercer Law Review

This Article describes selected cases and significant legislation from June 1, 2012 through May 31, 2013 pertaining to Georgia fiduciary law and estate planning.


Summary Of In Re Estate Of Bethurem, 129 Nev. Adv. Op. 92, Erica C. Smit Nov 2013

Summary Of In Re Estate Of Bethurem, 129 Nev. Adv. Op. 92, Erica C. Smit

Nevada Supreme Court Summaries

The Court determined one issue: (1) whether, in the absence of a presumption of undue influence, a will contestant bears the burden of proving undue influence by a preponderance of the evidence.


Capital Gains Distributions Treated As Principal Under The Uniform Principal And Income Act, James H. Seckinger Nov 2013

Capital Gains Distributions Treated As Principal Under The Uniform Principal And Income Act, James H. Seckinger

James H. Seckinger

No abstract provided.


Nonestate Planning, Thomas F. Shaffer Nov 2013

Nonestate Planning, Thomas F. Shaffer

Thomas L. Shaffer

No abstract provided.


Page, Leonard, 1762-1836 (Sc 1191), Manuscripts & Folklife Archives Nov 2013

Page, Leonard, 1762-1836 (Sc 1191), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 1191. Receipts and sundry papers related to the estate of Leonard Page of Logan County, Kentucky.


Death, Taxes & Divorce: Why Every Ex-Spouse Needs A New Estate Plan, Lindsey Paige Markus, Assistance From Evan D. Blewett Nov 2013

Death, Taxes & Divorce: Why Every Ex-Spouse Needs A New Estate Plan, Lindsey Paige Markus, Assistance From Evan D. Blewett

Evan Blewett

No one can escape the inevitable — death and taxes. And unfortunately, according to the U.S. Census Bureau nearly 50 percent of all marriages will end in divorce. The divorce process is incredibly stressful. Clients are often so overwhelmed with emotional, financial and legal complexities, they fail to consider the estate planning implications of their separation and divorce. However, proactive planning can help ensure assets do not pass to a soon-to-be-ex or a former spouse.


Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey Nov 2013

Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey

University of Richmond Law Review

No abstract provided.


Faculty Colloquia, Spring 2010 Series, Royce Barondes, Kimberle Crenshaw, Chris Elmendorf, Michael Kang, Oliver Moreteau, Deborah Pearlstein, Richard Peltz, Nirej Sekhon, Stephanie Stern, Lee-Ford Tritt, Michael Zimmer Oct 2013

Faculty Colloquia, Spring 2010 Series, Royce Barondes, Kimberle Crenshaw, Chris Elmendorf, Michael Kang, Oliver Moreteau, Deborah Pearlstein, Richard Peltz, Nirej Sekhon, Stephanie Stern, Lee-Ford Tritt, Michael Zimmer

Lee-ford Tritt

Spring 2010 Presenters January 25: Royce Barondes (University of Missouri School of Law), ABA Ratings of Federal District Court Judges and the Likelihood of a Shepard’s Warning Signal February 1: Stephanie Stern (Loyola University Chicago School of Law), The Inviolable Home: From Iconic Property to Relational Privacy in the Fourth Amendment February 8: Michael Kang (Emory University School of Law), Sore Loser Laws February 15: Oliver Moreteau (LSU Paul M. Hebert Law Center), The Future of Civil Codes in Europe February 22: Deborah Pearlstein (Princeton University Woodrow Wilson School for Public and International Affairs), After Deference: Formal Approaches to Interpretation …


Washington Trust Laws' Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski Oct 2013

Washington Trust Laws' Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski

Washington Law Review

Washington trust laws were comprehensively revised in 2011 and 2013, resulting in the integration of concepts from the Uniform Trust Code and the addition of some novel provisions. This article discusses in depth the evolution of Washington law regarding the duties to inform and report, the situs of a trust, and representation of interested parties. In addition, this article discusses other UTC provisions that were integrated into Washington statutes and gives an explanation of any departures from UTC language and prior Washington law.


Washington Trust Law's Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski Oct 2013

Washington Trust Law's Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski

Articles

Washington trust laws were comprehensively revised in 2011 and 2013, resulting in the integration of concepts from the Uniform Trust Code and the addition of some novel provisions. This article discusses in depth the evolution of Washington law regarding the duties to inform and report, the situs of a trust, and representation of interested parties. In addition, this article discusses other UTC provisions that were integrated into Washington statutes and gives an explanation of any departures from UTC language and prior Washington law.


Living And Dying In A Digital World: Estate Planning For Digital Assets, Greg Lastowka Sep 2013

Living And Dying In A Digital World: Estate Planning For Digital Assets, Greg Lastowka

Greg Lastowka

A brief and practical overview of virtual property issues in the context of estate planing.


Graev: Conditional Facade Easement, Wendy G. Gerzog Sep 2013

Graev: Conditional Facade Easement, Wendy G. Gerzog

All Faculty Scholarship

In Graev v. Commissioner, the Tax Court decided whether the taxpayers’ donations of a facade easement and cash contributions were conditional gifts and therefore disallowable as charitable deductions under the requirements of the regulations. The court reviewed the facts to determine whether the condition was allowed because it was “so remote as to be negligible.” The taxpayers argued that case law at the time of the donation allowed for a donation of between 10 and 15 percent of the value of the property, and that they had deducted a value constituting 11 percent of the property’s appraised value; that the …


Au Revoir, Will Contests: Comparative Lessons For Preventing Will Contests , Margaret Ryznar, Angelique Devaux Sep 2013

Au Revoir, Will Contests: Comparative Lessons For Preventing Will Contests , Margaret Ryznar, Angelique Devaux

Nevada Law Journal

No abstract provided.


The Dilution Of The Trust, Gregory Alexander Aug 2013

The Dilution Of The Trust, Gregory Alexander

Gregory S Alexander

Trust-like arrangements are appearing in civil law jurisdictions at an increasing rate. Two or three decades ago, such a development would have been unthinkable. But few, if any, of the new arrangements are true trusts, that is, trusts as the common lawyer would recognize them. These civilian arrangements are diluting the trust. For example, the Draft EU Directive on Protected Funds, which appeared in 2009, does not authorize the trust but rather what we might the “trust-lite.” This paper considers some reasons for the spread of these trust-like devices and discusses possible implications for common-law trusts.


The Hide And Seek Of Creditors And Debtors: Examining The Effectiveness Of Domestic Asset Protection Trusts For The Massachusetts Settlor, Nina Dow Aug 2013

The Hide And Seek Of Creditors And Debtors: Examining The Effectiveness Of Domestic Asset Protection Trusts For The Massachusetts Settlor, Nina Dow

Nina Dow

No abstract provided.


Life Insurance Lessons From A ‘Sopranos’ Star, Lindsey Paige Markus, Assistance From Evan D. Blewett Aug 2013

Life Insurance Lessons From A ‘Sopranos’ Star, Lindsey Paige Markus, Assistance From Evan D. Blewett

Evan Blewett

James Gandolfini has been gracing the headlines over the past few months. Surprisingly, the publicity surrounding the late television star’s death is not focused on his award-winning performance in “The Sopranos” or a Hollywood scandal — but rather his estate planning. Tony Soprano certainly missed some extraordinary estate planning opportunities...


San Marino - Digest Of Trust Law, Andrea Vicari Avv. Aug 2013

San Marino - Digest Of Trust Law, Andrea Vicari Avv.

Andrea Vicari Avv.

No abstract provided.


Evans V. Abney: Reverting To Segregation , David S. Bogen Aug 2013

Evans V. Abney: Reverting To Segregation , David S. Bogen

David S. Bogen

No abstract provided.


A Therapeutic Jurisprudential Framework Of Estate Planning, Mark Glover Aug 2013

A Therapeutic Jurisprudential Framework Of Estate Planning, Mark Glover

Mark Glover

No abstract provided.


Valuing Art In An Estate: New Concerns, Anne-Marie E. Rhodes Jul 2013

Valuing Art In An Estate: New Concerns, Anne-Marie E. Rhodes

Anne-Marie E. Rhodes

No abstract provided.