Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (183)
- University of Michigan Law School (27)
- DePaul University (24)
- University of Richmond (11)
- University of Missouri-Kansas City School of Law (6)
-
- University of Georgia School of Law (5)
- BLR (4)
- University at Buffalo School of Law (3)
- Association of American Law Schools (2)
- Roger Williams University (2)
- University of Cincinnati College of Law (2)
- Vanderbilt University Law School (2)
- Villanova University Charles Widger School of Law (2)
- West Virginia University (2)
- Barry University School of Law (1)
- Brooklyn Law School (1)
- Duke Law (1)
- Lewis & Clark Law School (1)
- New York Law School (1)
- Pepperdine University (1)
- Sacred Heart University (1)
- St. John's University School of Law (1)
- The Catholic University of America, Columbus School of Law (1)
- The Peter A. Allard School of Law (1)
- Touro University Jacob D. Fuchsberg Law Center (1)
- UIC School of Law (1)
- University of Baltimore Law (1)
- University of Dar es Salaam (1)
- University of Kentucky (1)
- University of the District of Columbia School of Law (1)
- Keyword
-
- Law (12)
- Corporations (10)
- Annual Survey of Virginia Law (8)
- SFFA (7)
- Affirmative Action (6)
-
- ESG (6)
- Antitrust (5)
- Diversity (5)
- Estates and Trusts (5)
- Legislation (5)
- Partnerships (5)
- Regulation (5)
- Securities Law (5)
- Securities and exchange commission (5)
- Technology (5)
- Addiction (4)
- Administrative Law (4)
- Artificial intelligence (4)
- Constitution (4)
- Corporate (4)
- Corporate law (4)
- Courts (4)
- Data (4)
- Environmental Law (4)
- International Law (4)
- Labor Law (4)
- Law and Economics (4)
- Politics (4)
- Public health (4)
- Religion (4)
- Publication Year
- Publication
-
- Seattle University Law Review (183)
- DePaul Business & Commercial Law Journal (24)
- Michigan Law Review (21)
- University of Richmond Law Review (11)
- Faculty Works (6)
-
- ExpressO (4)
- Articles (3)
- Buffalo Law Review (3)
- Georgia Law Review (3)
- Journal of Legal Education (2)
- University of Cincinnati Law Review (2)
- Vanderbilt Law Review (2)
- Villanova Law Review (1956 - ) (2)
- All Faculty Publications (1)
- All Faculty Scholarship (1)
- Articles & Chapters (1)
- Books (1)
- Brooklyn Journal of Corporate, Financial & Commercial Law (1)
- Catholic University Law Review (1)
- Duke Law Student Papers Series (1)
- Faculty Scholarship (1)
- Georgia Journal of International & Comparative Law (1)
- Journal of Humanities and Social Sciences (1)
- LLM Theses and Essays (1)
- Law & Economics Working Papers Archive: 2003-2009 (1)
- Law Faculty Scholarly Articles (1)
- Law Faculty Scholarship (1)
- Michigan Business & Entrepreneurial Law Review (1)
- Oregon Law Institute, 1995 (1)
- Roger Williams University Law Review (1)
- Publication Type
Articles 211 - 240 of 291
Full-Text Articles in Estates and Trusts
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?, Matthew Van Leer-Greenberg Esq., Llm
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?, Matthew Van Leer-Greenberg Esq., Llm
Roger Williams University Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Hitting Rewind: The Supreme Court Of Pennsylvania In Trust Under Agreement Of Taylor Signals A Move Away From Modern Developments Of Trust Law By Requiring More Stringent Standards For Corporate Trustee Removal, Ryan J. Ahrens
Villanova Law Review (1956 - )
No abstract provided.
Bankruptcy Fiduciary Duties In The World Of Claims Trading, John A. E. Pottow
Bankruptcy Fiduciary Duties In The World Of Claims Trading, John A. E. Pottow
Brooklyn Journal of Corporate, Financial & Commercial Law
In earlier work, I explored the role of fiduciary duties in the bankruptcy trustee’s administration of a debtor’s estate, noting the absence of any explicit demarcation of those duties in the Bankruptcy Code. In this piece, I report the highlights of that analysis and see to what extent (if any) fiduciary duties can inform policy prescriptions for the issue of bankruptcy claims trading, colorfully referred to by some as the world of “bankruptcy M&A.” My initial take is pessimistic. Fiduciary duties, at least as traditionally conceived in bankruptcy, are unlikely to provide much help. But there is still a source …
Fiduciary Obligations In Business And Investment: Implications Of Climate Change, Janis P. Sarra
Fiduciary Obligations In Business And Investment: Implications Of Climate Change, Janis P. Sarra
All Faculty Publications
Fiduciary obligation, under both corporate law and the common law, requires directors and officers to identify and address climate-related financial and other risks. In fulfilling their obligations to act in the best interests of the company, directors and officers must directly engage with developments in knowledge regarding physical and transition risks related to climate change and how these risks may impact their corporation. Depending on the firm’s economic activities, the risk may be minor or highly significant, but directors and officers have an obligation to make the inquiries, to devise strategies to address risks, and to have an ongoing monitoring …
Advising Family Businesses In The Twenty-First Century: An Introduction To Stage 4 Planning™ Strategies, Scott E. Friedman, Andrea H. Husvar, Eliza P. Friedman
Advising Family Businesses In The Twenty-First Century: An Introduction To Stage 4 Planning™ Strategies, Scott E. Friedman, Andrea H. Husvar, Eliza P. Friedman
Buffalo Law Review
No abstract provided.
How Many #Followers Do You Have?: Evaluating The Rise Of Social Media And Issues Concerning In Re Ctli’S Determination That Social Media Accounts Are Property Of The Estate, Patricia A. Leeson
How Many #Followers Do You Have?: Evaluating The Rise Of Social Media And Issues Concerning In Re Ctli’S Determination That Social Media Accounts Are Property Of The Estate, Patricia A. Leeson
Catholic University Law Review
With the rise of social media use, legal disputes have surfaced with litigants looking to the courts to determine issues of ownership and legal authority. As a matter of first impression, a U.S. Bankruptcy Court in Texas held that a Twitter and Facebook social media account were to be regarded as property of the estate pursuant to Section 541 of the Bankruptcy Code. The court analogized the social media accounts to subscriber lists because they provide valuable access to customers. Although the court addressed the question of whether social media applications are to be regarded as property in bankruptcy proceedings, …
Justice; Mater Et Magistra; Civil Rights; Zoning; Sociological Jurisprudence; Mr. Justice Brennan; Business Ethics
The Catholic Lawyer
No abstract provided.
Lack Of Marketability And Minority Discounts In Valuing Close Corporation Stock: Elusiveness And Judicial Synchrony In Pursuit Of Equitable Consensus, Stephen J. Leacock
Lack Of Marketability And Minority Discounts In Valuing Close Corporation Stock: Elusiveness And Judicial Synchrony In Pursuit Of Equitable Consensus, Stephen J. Leacock
Faculty Scholarship
No abstract provided.
The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan Michael Purcell
The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan Michael Purcell
The Journal of Business, Entrepreneurship & the Law
This Article introduces the taxpayer to the basic background principles needed to understand the inner workings of the investment, then provides a guide to drafting considerations for the family's attorney, and concludes with a general plan to maintain business legitimacy and take advantage of tax-favored status, while retaining the flexibility essential to combating the unexpected. Part II addresses the historically favored tax treatment of life insurance products, as well as relatively recent restrictive reforms. Part III addresses the background foundation of the LLC entity and surveys its skeletal structure. Part IV introduces a practical example of how to create an …
Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii
Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii
Georgia Journal of International & Comparative Law
No abstract provided.
The Delaware Series Llc: Sophisticated And Flexible Business Planning, Ann E. Conaway, Peter I. Tsoflias
The Delaware Series Llc: Sophisticated And Flexible Business Planning, Ann E. Conaway, Peter I. Tsoflias
Michigan Business & Entrepreneurial Law Review
The authors conclude that the Delaware series supplies a beneficial, efficient use of a combined contractual Delaware entity form when pooled with sensible, informed planning by sophisticated business attorneys. Such benefits are particularly noticeable in investment vehicles where managers embark to minimize risk by diversifying the fund’s assets or receive funding with specific covenants attached that limit the acceptable uses of the funds. The series is not, however, for general practitioners who have the occasional client wishing for the latest benefit Delaware has to offer its investors. To provide context, Parts II-IV of this article provide a brief overview of …
Families For Tax Purposes: What About The Steps, Wendy G. Gerzog
Families For Tax Purposes: What About The Steps, Wendy G. Gerzog
All Faculty Scholarship
At least 4.4 million families in the U.S. are blended ones that include step-children and step-parents. For tax purposes, these steps receive preferential treatment for their status because they are on the one hand included as family members for many income tax benefit sections, but on the other hand excluded as family members for business entity attribution purposes and for gift and estate tax anti-abuse provisions. In the interests of fairness and uniformity, steps should be treated as family members for all tax purposes where steps have in fact voluntarily acted as their biological or adoptive counterparts, both when such …
Art Deaccessions And The Limits Of Fiduciary Duty, Sue Chen
Art Deaccessions And The Limits Of Fiduciary Duty, Sue Chen
Duke Law Student Papers Series
Art deaccessions prompt lawsuits against museums, and some commentators advocate using the stricter trust standard of care, instead of the prevailing corporate standard (business judgment rule), to evaluate the conduct of non‑profit museum boards. This Article explores the consequences of adopting the trust standard by applying it to previously unavailable deaccession policies of prominent art museums. It finds that so long as museum boards adhere to these policies, their decisions would satisfy the trust standard. This outcome illustrates an important limitation of fiduciary law: the trust standard evaluates procedural care but cannot assess deaccessions on their merits. Yet this limitation, …
Conflicts Of Interest, Ellen Y. Suni
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, …
Foreword: Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Foreword: Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Georgia Law Review
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, …
Incorporation Choice, Uniformity, And The Reform Of Nonprofit State Law, Garry W. Jenkins
Incorporation Choice, Uniformity, And The Reform Of Nonprofit State Law, Garry W. Jenkins
Georgia Law Review
This Article explores the significance of private lawmaking initiatives in the reform process of nonprofit state law. Specifically, Professor Jenkins considers projects led by the American Bar Association, American Law Institute, and National Conference of Commissioners on Uniform State Laws. He documents and explains how various institutional dynamics, ingrained habits, and other factors unique to the tax-exempt sector, most notably the choices of nonprofit organizations regarding where to incorporate,affect the ways in which nonprofit law is developed. To that end, the Article presents empirical findings revealing that nonprofits are far less likely than for-profit corporations to opt for out-of-state incorporation.This, …
Revising The Model Nonprofit Corporation Act: Plus Qa Change, Plus C'Est La M~Me Chose, Lizabeth A. Moody
Revising The Model Nonprofit Corporation Act: Plus Qa Change, Plus C'Est La M~Me Chose, Lizabeth A. Moody
Georgia Law Review
The proposed revision of the 1988 version of the Model Nonprofit Corporation Act (MNCA) leaves most of the 1988 revisions in place. Overall the changes will bring the Act closer to the Model Business Corporation Act which was the stated intention of the 1988 revision. The major changes which are being proposed include: dropping the classification scheme which divided nonprofit corporations into Public Benefit, Mutual Benefit and Religious corporations;deleting certain provisions with respect to the role of the attorney general; prohibiting cumulative voting; including provisions of the Model Entity Transactions Act (META); and providing for Select Exempt Corporations.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp
Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp
ExpressO
This brief comment suggests where the anti-eminent domain movement might be heading next.
Can Business Learn To Love The Environment? The Case For A U.S. Corporate Carbon Fund, Sophie E. Smyth
Can Business Learn To Love The Environment? The Case For A U.S. Corporate Carbon Fund, Sophie E. Smyth
ExpressO
No abstract provided.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Limited Liability Companies And Estate Planning, Michael D. Larobina J.D., L.L.M.
Limited Liability Companies And Estate Planning, Michael D. Larobina J.D., L.L.M.
WCBT Faculty Publications
Discusses court cases involving the use of limited liability companies as an estate planning tool in the U.S. Facts of the case of Estate of Strangi versus Commissioner; Stance of the court on the transfers made to the limited partnership; Impact of the case of Kimbell versus U.S. on the use of limited liability companies as estate planning vehicles.
Death And Taxes: The Family Limited Partnership And Its Use In Estate Planning After The Third Circuit's Ruling In Estate Of Thompson V. Commissioner, Lauren E. Bishow
Death And Taxes: The Family Limited Partnership And Its Use In Estate Planning After The Third Circuit's Ruling In Estate Of Thompson V. Commissioner, Lauren E. Bishow
Villanova Law Review (1956 - )
No abstract provided.
Trust Law, Corporate Law, And Capital Market Efficiency, Robert H. Sitkoff
Trust Law, Corporate Law, And Capital Market Efficiency, Robert H. Sitkoff
Law & Economics Working Papers Archive: 2003-2009
In both the publicly-traded corporation and the private donative trust a crucial task is to minimize the agency costs that arise from the separation of risk-bearing and management. But where the law of corporate governance evolved in the shadow of capital-market checks on agency costs, trust governance did not. Thus, even more than that of close corporations, the law and study of private trusts offers an illuminating counterfactual -- a control, as it were - for a playful thought experiment about the importance of capital market efficiency to the law and study of public corporations. The animating idea for this …
When The Endowment Tanks, Jeffrey J. Haas
Corporate And Business Law, C. Porter Vaughan Iii, David I. Meyers, W. Lake Taylor Jr.
Corporate And Business Law, C. Porter Vaughan Iii, David I. Meyers, W. Lake Taylor Jr.
University of Richmond Law Review
No abstract provided.