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Articles 241 - 270 of 460
Full-Text Articles in Estates and Trusts
Appellate Division, Second Department, Langan V. St. Vincent's Hospital Of New York, Christin Harris
Appellate Division, Second Department, Langan V. St. Vincent's Hospital Of New York, Christin Harris
Touro Law Review
No abstract provided.
Domestic Asset Protection Trusts: A Threat To Child Support?, Trent Maxwell
Domestic Asset Protection Trusts: A Threat To Child Support?, Trent Maxwell
BYU Law Review
No abstract provided.
Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog
Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog
All Faculty Scholarship
The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.
Should A History Of Spousal Abuse Serve As A Presumptive Bar To Inheritance?, Phyllis C. Taite
Should A History Of Spousal Abuse Serve As A Presumptive Bar To Inheritance?, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Trimble V. Gordon: An Unstated Reversal Of Labine V. Vincent?, John A. Boyd
Trimble V. Gordon: An Unstated Reversal Of Labine V. Vincent?, John A. Boyd
Pepperdine Law Review
No abstract provided.
Illegitimate Harm: Law, Stigma, And Discrimination Against Nonmarital Children, Solangel Maldonado
Illegitimate Harm: Law, Stigma, And Discrimination Against Nonmarital Children, Solangel Maldonado
Florida Law Review
No one would dispute that for most of U.S. history, nonmarital children suffered significant legal and societal discrimination. Although many individuals believe that the legal disadvantages attached to “illegitimate” status have disappeared in the last forty years, this Article demonstrates that the law continues to discriminate against nonmarital children in a number of areas, including intestate succession, citizenship, and child support. Societal biases against nonmarital children also remain. A majority of Americans believe that the increase in nonmarital births is a significant societal problem and almost 50% believe that unmarried women should not have children. Some courts are aware of …
Wimmer Wins Flp Annual Exclusions, Wendy G. Gerzog
Wimmer Wins Flp Annual Exclusions, Wendy G. Gerzog
All Faculty Scholarship
In Wimmer, the Tax Court held that the income stream from a taxpayer’s gifts of family limited partnership interests was eligible for the annual exclusion. By comparing the income interest in the partnership’s dividend paying marketable securities to the income interest in a trust, the court made Wimmer a winner. But does the opinion logically lead to that conclusion?
It's All Mine - Or At Least Part Of It Is: A California Look At Property Apportionment Between The Families Of An Interstate And An Intestate's Predeceased Spouse, Robert G. Popovich
It's All Mine - Or At Least Part Of It Is: A California Look At Property Apportionment Between The Families Of An Interstate And An Intestate's Predeceased Spouse, Robert G. Popovich
Pepperdine Law Review
No abstract provided.
Understanding Duties And Conflicts Of Interest--A Guide For The Honorable Agent, Linda S. Whitton
Understanding Duties And Conflicts Of Interest--A Guide For The Honorable Agent, Linda S. Whitton
Law Faculty Publications
This article examines the importance of understanding agent duties and conflicts of interest, both for drafting a power of attorney that meets a principal’s objectives and for providing guidance to the agent who will act under its authority. Professor Whitton suggests that current custom and practice with respect to powers of attorney often overlooks the need to adjust agent duties to accommodate the principal’s expectations, thus resulting in inadvertent conflicts between the duty to do what the principal expects and default duties of loyalty. The article offers practical guidelines for identifying and reconciling these conflicts, as well as best practices …
Astrue V. Capato: Relegating Posthumously Conceived Children To Second-Class Citizens, Nicole M. Barnard
Astrue V. Capato: Relegating Posthumously Conceived Children To Second-Class Citizens, Nicole M. Barnard
Maryland Law Review
No abstract provided.
A Supreme Court Ruling That's About Way More Than Preemption, Nancy Polikoff
A Supreme Court Ruling That's About Way More Than Preemption, Nancy Polikoff
Scholarly Articles in Law Reviews & Journals
No abstract provided.
Can Wrongful Death Damages Recovered By A Married Person Be Separate Property Under California Law? , William A. Reppy Jr.
Can Wrongful Death Damages Recovered By A Married Person Be Separate Property Under California Law? , William A. Reppy Jr.
Pepperdine Law Review
No abstract provided.
The Probate Definition Of Family: A Proposal For Guided Discretion In Intestacy, Susan N. Gary
The Probate Definition Of Family: A Proposal For Guided Discretion In Intestacy, Susan N. Gary
University of Michigan Journal of Law Reform
Intestacy statutes may not match the wishes of many people who die intestate. Changes to the Uniform Probate Code (UPC) include or exclude potential takers, as the drafters attempt to bring the UPC provisions closer to the intent of more intestate decedents. As the UPC tries to fine-tune the intestacy statutes, however, family circumstances continue to get more and more complicated. Families headed by unmarried couples, blended families with children from multiple marriages, and families in which adults raise children who are not legally theirs, have become commonplace. For some decedents, non-family friends and caregivers may be more important than …
Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli
Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli
University of Michigan Journal of Law Reform
This Article traces the evolution of the Uniform Probate Code's (UPC) broad equality framework for inheritance by nonmarital children in the context of the wider movement for legal equality for such children in society. It concludes that the UPC is to be lauded for its efforts to provide equal treatment to all nonmarital children. The UPC's commitment to such equality serves an expressive function for state legislatures and courts to follow its lead. The UPC has fulfilled its promise that all children regardless of marital status shall be equal for purposes of inheritance from or through parents, with one exception: …
Institutionalizing Mediation: The Role Of Lawyers And Bar Associations , Ronald R. Volkmer
Institutionalizing Mediation: The Role Of Lawyers And Bar Associations , Ronald R. Volkmer
Pepperdine Dispute Resolution Law Journal
The world of trusts and estates is changing before our eyes - the "multidiscipline practice" trend may radically change the traditional practice of the probate bar. There is one constant, however, besides change and that is conflict. That conflict is oftentimes lurking beneath the surface when a lawyer becomes involved in the estate planning process. All of the technical knowledge you may possess about the legal system and its rules is valuable and necessary. But, the estate planning lawyer is preeminently a counselor at law. In the strongest possible way I urge students to become aware of conflict management skills …
Mediation And Jury Trials As Means Of Resolving Will Contests , Ronald Chester
Mediation And Jury Trials As Means Of Resolving Will Contests , Ronald Chester
Pepperdine Dispute Resolution Law Journal
In the vast range of human problems that law seeks to govern, there are certain areas in which legalisms and legal thinking are not particularly useful. It is my belief that one of these areas is that of will contests, in which nonlawyer dispute resolution seems particularly effective.
Mediation Of Probate Matters: Leaving A Valuable Legacy , Lela Porter Love
Mediation Of Probate Matters: Leaving A Valuable Legacy , Lela Porter Love
Pepperdine Dispute Resolution Law Journal
Mediation has the power to bring parties to a different level of understanding about their underlying situation and about each other, to re-establish family harmony and to resolve both monetary and relationship issues that probate matters generally involve. To realize these advantages, this paper makes two suggestions. First, attorneys should urge testators to consider dispute resolution provisions in their will. Such provisions allow the testator to weigh in with a directive that the family pull together and attempt to resolve its conflicts creatively. A dispute resolution clause can also provide a vehicle to express and encourage family values connected with …
Advantages And Disadvantages Of Mediation In Probate, Trust, And Guardianship Matters , Mary F. Radford
Advantages And Disadvantages Of Mediation In Probate, Trust, And Guardianship Matters , Mary F. Radford
Pepperdine Dispute Resolution Law Journal
Mediation is the ADR process by which a neutral third party works with disputants to reach a mutually agreeable resolution. Mediation is arguably the oldest and most popular ADR technique in use today. Part I of this essay discusses the commonly accepted advantages of mediation as an alternative to litigation, and, in some instances, questions whether those advantages become disadvantages in the context of probate, trust, and guardianship cases. Part II examines the use of mediation as a component of the actual estate planning process rather than as an alternative to litigation.
The Greatest Heritage Is The Love Of A Family: The Larson Case And The Mediation Of Probate Disputes, Susan N. Gary
The Greatest Heritage Is The Love Of A Family: The Larson Case And The Mediation Of Probate Disputes, Susan N. Gary
Pepperdine Dispute Resolution Law Journal
In 1981, two brothers, Ben and William Larson, began litigation that would last for four years. By the time the lawsuit ended, the "winning" brother was dead, and the other brother was bitter and estranged from the family of his only sibling. Although one can only speculate, had the brothers chosen mediation, rather than litigation, to resolve their dispute, both brothers might have achieved a better outcome.
West Virginia Courts Attempting To Equitably Distribute Defined Benefit Pension Plans During Divorce Proceedings: An Examination Of The Immediate Offset And Deferred Distribution Methods, Alex Greenberg
West Virginia Law Review
No abstract provided.
Defined Value Clauses And Fair Market Value, Wendy G. Gerzog
Defined Value Clauses And Fair Market Value, Wendy G. Gerzog
All Faculty Scholarship
In Hendrix the Tax Court considered the issues of whether defined value clauses were the result of arm’s-length transactions and whether they were void as against public policy. The underlying dispute was whether the taxpayers’ transfers of the John H. Hendrix Co. stock were valued at fair market value. With a decision favoring the taxpayers, the defined value clauses in both McCord and Hendrix impede the accurate valuation of taxable gifts to family members and of deductible charitable gifts.
In The Aftermath Of The Terri Schiavo Case: Resolving End-Of-Life Disputes Through Alternative Dispute Resolution, Alisa L. Geller
In The Aftermath Of The Terri Schiavo Case: Resolving End-Of-Life Disputes Through Alternative Dispute Resolution, Alisa L. Geller
Pepperdine Dispute Resolution Law Journal
Imagine yourself the proud parent of an adult daughter. You have spent many years nurturing your precious child so that she may excel in the world. Just as all of your dreams for her are coming true, the news no parent wants to hear was delivered. Your daughter lost control of her car, the vehicle overturned and she was found lying face down in a ditch. You gasped. You expected the worst. A tragic end to a life yet lived. Then, the good news was delivered. You breathed a sigh of relief. You learned she survived. She was in a …
A Holistic Approach To Estate Planning: Paramount In Protecting Your Family, Your Wealth, And Your Legacy, Melissa Street
A Holistic Approach To Estate Planning: Paramount In Protecting Your Family, Your Wealth, And Your Legacy, Melissa Street
Pepperdine Dispute Resolution Law Journal
This comment will take an in-depth look at the art of holistic estate planning. Part II will walk through an overview of how the holistic estate planning process works. Part III will discuss certain familial circumstances that have the most to gain from the holistic approach. Part IV will give a brief overview of other alternatives to litigation and their disadvantages. Part V will conclude this article.
Surrogate Decision-Making Standards For Guardians: Theory And Reality, Linda S. Whitton, Lawrence A. Frolik
Surrogate Decision-Making Standards For Guardians: Theory And Reality, Linda S. Whitton, Lawrence A. Frolik
Law Faculty Publications
This Article examines the theoretical and practical implications of the substituted judgment and best interest standards for decision making by guardians. After providing an overview of the current decision-making standards in guardianship statutes, the Article synthesizes theoretical debates about what these standards mean and whether they provide an effective paradigm for surrogate decision makers. The authors then use new survey data to offer conclusions about the degree to which the substituted judgment and best interest standards are understood and meaningfully applied by guardians.
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
All Faculty Scholarship
This article proposes to repeal the QTIP provisions in order to collect revenue now for transfers that are essentially transfers to third parties and not to the decedent's spouse. Because there are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form. A super-charged PAT would thereby be able to preserve the decedent's GST tax exemption (like a reverse QTIP), create a decedent's by-pass trust by allowing a PAT (or a partial PAT) …
What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children, Andrew S. Felts
What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children, Andrew S. Felts
West Virginia Law Review
No abstract provided.
Referenda And The District Of Columbia's Human Rights Act: Voting On Same-Sex Marriage In The Nation's Capital, Jacob Stewart
Referenda And The District Of Columbia's Human Rights Act: Voting On Same-Sex Marriage In The Nation's Capital, Jacob Stewart
Legislation and Policy Brief
Beginning with Massachusetts in 2003, the courts and legislatures of many states have had to decide whether same-sex marriage is or should be a fundamental right under their respective constitutions. Although only five states and the District of Columbia legally perform same-sex marriages, a few other jurisdictions are in the process of proposing laws moving in that direction. However, the vast majority of states are holding fast to the traditional heterosexual definition of marriage. Thirty-eight states have adopted some sort of Defense of Marriage Act, constitutional amendment, or similar measure that defines marriage as the union between one man and …
Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog
Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog
All Faculty Scholarship
In Estate of Shapiro, the Ninth Circuit held that an individual had a valid palimony claim under Nevada state law. However, the issue was whether the decedent’s estate qualified for a deduction for that claim under federal estate tax law.
The Financial Costs And Legal Repercussions Of Marriage Inequality, Lisa Milot, Kim Mellen
The Financial Costs And Legal Repercussions Of Marriage Inequality, Lisa Milot, Kim Mellen
Working in the Public Interest Conferences
Discusses the financial and legal consequences that couples face when their unions are not recognized by the State.
Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog
Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog
All Faculty Scholarship
The Ninth Circuit recently reversed the district court’s summary judgment in favor of the government in Linton on the issues of indirect gift and the applicability of the step transaction doctrine. The circuit court’s analysis focused on the taxpayers’ donative intent. With that emphasis, the Ninth Circuit remanded the case to the district court to determine the sequence of the relevant transactions.