Estates and Trusts Commons^™

Do They Practice What We Teach?: A Survey Of Practitioners And Estate Planning Professors, Wayne M. Gazur

Publications

This article presents the results of a 1998 mail survey sent to members of the American Bar Association Real Property, Probate & Trust Law Section and to law professors teaching estate planning. The principal goal of the survey was to compare the opinions of practitioners and law professors concerning the importance of 31 estate planning issues and techniques. The survey also included an open-ended solicitation of issues deemed significant by the participant.

The survey found consistency between practitioner and professor responses with respect to techniques such as Crummey planning. Legal education appears to be effective in dealing with core principles. …

Charitable Remainder Trusts: An Overview, Paul D. Callister

Faculty Works

No abstract provided.

Probate From The Ground Up, Oregon Law Institute, Shirley A. Bass, Stephen E. Kantor, Ron D. Bailey, Dean T. Sandow, Mark M. Williams, James R. Cartwright, Carolyn W. Miller, Richard A. Pagnano

Oregon Law Institute, 1998

Course Materials from the May 15, 1998 Program in Portland

Handling Claims For Minor And Disabled Plaintiffs: Coordinating All Aspects Of The Case, Oregon Law Institute, Elizabeth Welch, Robert P. Jones, Doug M. Fellows, Elden M. Rosenthal, Donna R. Meyer, Jack Meligan, Jane Paulson, Cynthia L. Barrett, Beth Gafur, Jude Mollgaard, Richard H. Mills, David Rollins

Oregon Law Institute, 1998

Course Materials from the April 10, 1998 Program in Portland

All You Really Need To Know About Subchapter J You Learned From This Article, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.

What Have You Done For Me Lately? Constitutional Limitations On State Taxation Of Trusts, Bradley E.S. Fogel

All Faculty Scholarship

Suppose a resident of New Jersey creates an irrevocable inter vivos trust.' The settlor subsequently dies while a resident of New Jersey. Pursuant to the terms of her will, which is probated in New Jersey, her entire estate is paid to the trust. After a few years, one of the two trustees is a New York resident, the other is a resident of Connecticut. The trust's assets, intangibles such as stock in Delaware corporations, are held by the New York trustee in New York. All of the income beneficiaries of the trust reside in New York or Connecticut.2

Question: To …

The Cost-Effective Divorce, Oregon Law Institute, Thomas I. Kramer, Wayne E. Harris, Herbert A. Trubo, Gary S. Levitt, Susan Howard Williams, Gary S. Leavitt, Mark M. Mcculloch, Richard G. Helzer, Jay Sickler, Kristena A. Lamar, Elizabeth Welch

Oregon Law Institute, 1996

Course Materials from the July 26, 1996 Program in Portland

Beyond The Basics: New Developments In Probate Practice, Oregon Law Institute, Mark M. Williams, Heather O. Gilmore, Elizabeth Welch, Rita Batz Cobb, Robert R. Selander, Jennifer B. Todd

Oregon Law Institute, 1996

Course Materials from the May 31, 1996 Program in Portland

Hairsplitting Under I.R.C. Section 2035(D): The Cause And The Cure, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.

Trusting Our Partners: An Essay On Resetting The Estate Planning Defaults For An Adult World, Henry Ordower

All Faculty Scholarship

Demonstrates that there is no tax savings to be achieved by using a trust to restrict a donee's control of property and money transferred gifts during life or at death. Reviews reasons why donors wish to continue to control wealth even after death and suggests that such reasoning is fallacious. Recommends to the estate planning bar that it revise its approach to planning in order to fulfill its obligations to the principal client and other family members. Develops mathematical formulas for analysis of estate planning decisions.

The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett

Faculty Articles

No abstract provided.

Time Bombs And Pitfalls: Tax Traps And Opportunities That Every Lawyer Should Know, Oregon Law Institute, Joseph W. Schneid, Roy Strowd Jr., Corey Henkelman, Susan T. Burton, Nikki C. Hatton, Neil D. Kimmelfield, Jack C. Walsh, Lewis M. Horowitz

Oregon Law Institute, 1995

Course Materials from the February 17, 1995 Program in Portland

The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson

Washington and Lee Law Review

No abstract provided.

Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett

Faculty Articles

No abstract provided.

Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark R. Gillett

Faculty Articles

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Broken Promises Revisited: The Window Of Vulnerability For Surviving Spouses Under Erisa, Camilla E. Watson

Scholarly Works

While there are pervasive problems with the current ERISA legislation, this Article will focus only on survivor benefits and will concentrate in particular on the short-term marriage provision. This Article will maintain that facial neutrality notwithstanding, the short-term marriage provision is discriminatory in effect, grounded in dubious logic, and unsupportable from a historical perspective. In order to demonstrate this, this Article will delve thoroughly into the historical development of ERISA, with particular emphasis on the survivor benefit provisions. The depth to which this Article plumbs the general development of ERISA is intended to demonstrate the weak historical foundation on which …

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Attacking The Tax Gap, Tom Weiksnar, Todd Van Valkenburg

Akron Tax Journal

Today a radio station played something extraordinary, an Internal Revenue Service (IRS) advertisement promoting taxes. "Help someone with their taxes, there is no telling what the returns may be." At last, after five years of American Bar Association (ABA) research, the Tax Reform Act of 1986 (TRA'86), and countless private studies, the IRS seems to be taking an affirmative step in dealing with tax noncompliance. Moreover, the IRS realizes the answer lies in the attitudes of the taxpayers, as well as in the collection system itself. This news is truly exciting.

Specific arenas of taxation like gift and estate tax, …

The Latest Turn Of The Screw In Estate Planning: The Legislative Attack On Disproportionate Transfers, John A. Miller

Articles

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Congressional Diversions: Legislative Responses To The Estate Valuation Freeze, Wayne M. Gazur

Publications

No abstract provided.

15th Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Mark T. Macdonald, Gerald P. Johnston, Edward A. Rothschild, Turney P. Berry, Norvie L. Lay, Barry Bond, F. Gerald Greenwell, Marjorie Bassler, Mary Helen Myles, Valerie T. Mayer

Continuing Legal Education Materials

Outlines of speakers' presentations from the 15th Annual Seminar on Estate Planning held by UK/CLE on July 15-16, 1988.

Testamentary Substitutes—A Time For Statutory Clarification, Sidney Kwestel, Rena C. Seplowitz

Scholarly Works

No abstract provided.

The "Estate Planning" Interviewer, Thomas L. Shaffer

Books

Book Introduction

Professor Shaffer's article The "Estate Planning" Interviewer is the Introduction: Part II, in J.K. Lasser's Estate Tax Techniques on pages INT-25 to INT-51

Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn

Articles

If several persons wish to join together in a common enterprise in order to pool their capital or labor or some of each, they may choose among a variety of available organizational structures that will serve that purpose. The most common entity forms are partnerships (including joint ventures), corporations, and trusts. While, in its typical structure, each of those entity forms has its own distinct characteristics, the structure of such organizations often is modified by agreement so as to adopt attributes of another type of entity. Because of this, the substantive distinction between entity types is blurred.

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

Books Received

Utilization of Outer Space and International Law

Gijsbertha C.M. Reijnen.

Amsterdam and New York: Elsevier Scientific Publishing Company, 1981. Pp. 179, $69.75.

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International Estate Planning

William H. Newton, III.

Colorado Springs: Shepard's/McGraw-Hill Company, 1981. Pp. 614.

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International Tax Avoidance and Evasion, Colloquy of the Council of Europe, Strasbourg, 1980

Publication 31, Publications of the International Bureau of Fiscal Documentation Amsterdam: International Bureau of Fiscal Documentation, 1981. Pp.184, Dfl. 65.00.

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Fiscal Reform in Bolivia: Final Report on the Bolivian Mission on Tax Reform Richard A. Musgrave

Cambridge: Harvard Law School International Tax Program, 1981. Pp. 593, …

The Estate And Gift Tax Changes Of 1981: A Brief Essay On Historical Perspective, Edward A. Zelinsky

Articles

No abstract provided.

Qualifying Gifts Of Fractional Shares Of Illinois Land Trusts For The Present Interest Exclusion, 14 J. Marshall L. Rev. 717 (1981), Wallace J. Wolf

UIC Law Review

No abstract provided.

Estate Tax: Effect Of Revenue Ruling 79-353 Upon Settlor's Power To Appoint A Successor Trustee Under Sections 2036 And 2038 Of The Internal Revenue Code, Maureen Stewart

North Carolina Central Law Review

No abstract provided.