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Articles 31 - 33 of 33
Full-Text Articles in Estates and Trusts
The Troubled Relationship Of Will Contracts And Spousal Protection: Time For An Amicable Separation, Carolyn L. Dessin
The Troubled Relationship Of Will Contracts And Spousal Protection: Time For An Amicable Separation, Carolyn L. Dessin
Akron Law Faculty Publications
We live in a society with rapidly changing familial norms. Statistics show that one out of every two marriages ends in divorce, and even higher divorce rates are projected. The number of people who remarry following a divorce also is increasing.
Much has been written about the effect of the changing family patterns on estate planning. In the era when having only one spouse and one set of children was the norm, it was fairly simple to develop a rational system for dividing the person's estate among spouse and children. In recent decades, however, the growing number of multiple marriages …
Acting As Agent Under A Financial Durable Power Of Attorney: An Unscripted Role, Carolyn L. Dessin
Acting As Agent Under A Financial Durable Power Of Attorney: An Unscripted Role, Carolyn L. Dessin
Akron Law Faculty Publications
The financial durable power of attorney, also known as a durable power of attorney for property management, is a creature of fairly recent origin. The estate planning bar created it to provide an effective alternative to guardianship or conservatorship proceedings when people become incompetent or incapacitated. Additionally, there was a sentiment that the wealthy had an effective way of dealing with potential disability by creating a funded inter vivos trust, and that such a device was not available to most individuals because of the prohibitive cost. Since its creation, the financial durable power of attorney has become an extremely popular …
Attacking The Tax Gap, Tom Weiksnar, Todd Van Valkenburg
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, …