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Articles 31 - 34 of 34
Full-Text Articles in Estates and Trusts
Wilderness No More: Alaska As The New "Offshore" Trust Jurisdiction, Bridget J. Crawford
Wilderness No More: Alaska As The New "Offshore" Trust Jurisdiction, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Alaska has made two sweeping reforms to its trust laws in an effort to position itself as the most sophisticated "offshore" trust jurisdiction for wealthy U.S. citizens and non-U.S. persons holding substantial U.S. property or stock. This article describes Alaska's departure from the venerated (if misinterpreted) rule against perpetuities and illustrates how the new Alaska law effectively allows taxpayers to make their own decision about the level at which a trust will be taxed. This article also details Alaska's approach to self-settled spendthrift trusts. In certain circumstances, an existing or future creditor will be prevented from satisfying a claim out …
Selected Estate Planning Strategies For Persons With Less Than $3 Million, Bridget J. Crawford
Selected Estate Planning Strategies For Persons With Less Than $3 Million, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Individuals in the “modest” wealth category face special hurdles in estate planning. This article assumes that the “modest” wealth category includes individuals whose net worth exceeds the amount that may be protected by the unified credit (for 1999, the equivalent of $650,000 and herein referred to as the “estate tax exemption,” the “gift tax exemption” or the “applicable exemption amount”), but does not exceed approximately $3 million. In general, people of modest wealth cannot easily afford to give up significant amounts of wealth during lifetime to achieve estate planning goals, although the lifetime transfer of wealth is one of the …
Prudence, Information, And Trust Investment Law, John A. Humbach
Prudence, Information, And Trust Investment Law, John A. Humbach
Elisabeth Haub School of Law Faculty Publications
Professors Langbein and Posner recently proposed that fiduciaries be allowed to invest in market funds under a relaxation of the prudent investor standard. But a relaxation of the selectivity requirements may be destructive of capital market efficiency and perhaps of the capital markets themselves.
Surviving Spouse's Distributive Share Of Amendable Trusts, John A. Humbach
Surviving Spouse's Distributive Share Of Amendable Trusts, John A. Humbach
Elisabeth Haub School of Law Faculty Publications
Purcell v. Cleveland Trust Co., 200 N.E.2d 602, 28 Ohio Op. 2d 262 (P. Ct. 1964). Approximately three years before her death in 1960, plaintiff's wife created an amendable and revocable inter vivos trust, naming defendant as trustee. The formally drawn instrument provided for pour-over from her simultaneously executed will, however, a specific bequest to the trust was apparently never made. After his wife's death, plaintiff, choosing to exercise his statutory prerogative of taking against his wife's will: demanded that defendant trustee pay over to h i from the corpus of the inter vivos trust the one-half share which he …