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Full-Text Articles in Estates and Trusts
Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth R. Carter
Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth R. Carter
Pace Law Review
The public policy favoring testamentary bequests to charities is well established in the law. However, that public policy can, and does, conflict with other equally well-founded public policies. When confronted with this conflict, courts are often dismissive or even hostile towards the parties seeking to challenge a testamentary bequest to a charity. I argue that the policy favoring charitable giving has gone too far and has, in some instances, undermined other important public policies. Specifically, courts and legislators have strengthened the charitable bequest policy without giving enough consideration to other, equally important public policies. This problem is not new. History …
New York’S Decanting Statute: Helping An Old Vintage Come To Life Or Spoiling The Settlor’S Fine Wine?, David Restrepo
New York’S Decanting Statute: Helping An Old Vintage Come To Life Or Spoiling The Settlor’S Fine Wine?, David Restrepo
Pace Law Review
The Comment examines trust decanting in four parts. Part I reviews the historical evolution of decanting statutes, first from common law roots, and later focusing on the legislative history of New York’s decanting statute. Part II briefly explains the functionality of section 10-6.6 of the NY EPTL; the “how does it work” explanation of the statute that authorizes decanting. Part III will discuss the many practical uses of the decanting statute. Finally, Part IV will transition into a discussion on how the trustee’s use of this statute not only leaves him in limbo regarding the tax treatment of his actions, …
Regrettably Unfair: Brooke Astor And The Other Elderly In New York, Joseph A. Rosenberg
Regrettably Unfair: Brooke Astor And The Other Elderly In New York, Joseph A. Rosenberg
Pace Law Review
No abstract provided.