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Articles 1 - 22 of 22
Full-Text Articles in Estates and Trusts
Anna Nicole's Constitutional Estates Law Legacy, David Fagundes
Anna Nicole's Constitutional Estates Law Legacy, David Fagundes
Faculty Articles
This Essay examines Anna Nicole's surprising constitutional estates legacy in three parts. First, it overviews the bitter litigation between Anna Nicole and the estate of J. Howard Marshall II. It then turns to the pair of Supreme Court cases spawned by that litigation. Part II discusses the holding and significance of Marshall v. Marshall, a successful challenge to the scope of the wills exception to federal jurisdiction. Part III discusses the holding and significance of Stern v. Marshall, which held that Article I bankruptcy judges cannot enter final judgments on state law counterclaims. In its Conclusion, the Essay …
Remediating Injustices For Black Land Loss: Taking The Next Step To Protect Heirs' Property, Phyllis C. Taite
Remediating Injustices For Black Land Loss: Taking The Next Step To Protect Heirs' Property, Phyllis C. Taite
Faculty Articles
No abstract provided.
Wills Speak, Katheleen Guzman
Freedom Of Disposition V. Duty Of Support: What's A Child Worth?, Phyllis C. Taite
Freedom Of Disposition V. Duty Of Support: What's A Child Worth?, Phyllis C. Taite
Faculty Articles
No abstract provided.
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected, James Milton, Katheleen Guzman
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected, James Milton, Katheleen Guzman
Faculty Articles
No abstract provided.
The Texas Constructive Trust And Its Peculiar Requirements, David Dittfurth
The Texas Constructive Trust And Its Peculiar Requirements, David Dittfurth
Faculty Articles
Consider two cases. In the first case, you represent the children of a woman who was intentionally and wrongfully killed by her husband. After having pled guilty to negligent homicide, the husband probates his wife's will in which he is the sole beneficiary. In the second case, your client attempts an online transfer of her savings to another of her accounts but enters the account number erroneously and sends her life's savings to a stranger's account. The recipient of this windfall has withdrawn the money in cashier's checks and refuses to return them to her.
Your clients want a court …
Defending Dependent Disclaimers, Katheleen Guzman
Defending Dependent Disclaimers, Katheleen Guzman
Faculty Articles
No abstract provided.
Dependent Disclaimers, Katheleen Guzman
Where Strict Meets Substantial: Oklahoma Standards For The Execution Of A Will, Katheleen Guzman
Where Strict Meets Substantial: Oklahoma Standards For The Execution Of A Will, Katheleen Guzman
Faculty Articles
No abstract provided.
Change We Can't Believe In ... Or Afford: Why The Timing Is Wrong To Reduce The Estate Tax On The Wealthiest Americans, Phyllis C. Taite
Change We Can't Believe In ... Or Afford: Why The Timing Is Wrong To Reduce The Estate Tax On The Wealthiest Americans, Phyllis C. Taite
Faculty Articles
At the end of the year 2008 the United States was in the midst of an economic storm. The country started going through its worst financial state since the Great Depression. Historically, transfer taxes were instated specifically to raise revenue during the country’s financial time of need. The temporary repeal during the 2010 tax year occurred during a time when the country was experiencing an economic storm, a time when the country could least afford to forego the additional revenue. Consequently, the timing of the temporary repeal was in direct contradiction to the original purpose of the estate tax. While …
The Estate And Gift Tax Implications Of Self-Settled Domestic Asset Protection Trusts: Can You Really Have Your Cake And Eat It Too?, Phyllis C. Taite
The Estate And Gift Tax Implications Of Self-Settled Domestic Asset Protection Trusts: Can You Really Have Your Cake And Eat It Too?, Phyllis C. Taite
Faculty Articles
Self-settled asset protection trusts are wealth preservation trusts coupled with the spendthrift provisions. This type of trust permits the settler to have the benefit of treating the trust as a separate entity thereby protecting his assets from creditors while maintaining a pecuniary interest, as well as some level of control over what ultimately happens to the trust property. By providing asset protection from potential creditors while still having the ability to maintain a beneficial interest in the trust, the settler can essentially “have his cake and eat it too.” The typical domestic self-settled asset protection trust may not be treated …
The Restricted Gift Lifecycle, Or, What Comes Around Goes Around, John K. Eason
The Restricted Gift Lifecycle, Or, What Comes Around Goes Around, John K. Eason
Faculty Articles
The conflict regarding enduring donor control over property gifted for charitable uses implicates issues of current relevance to donors and nonprofit charitable organizations, and to those who represent them. Not surprisingly, these issues, and the possible ways of both addressing and accounting for their resolution, vary by circumstance. In this Article, I frame the issues and explore the relevant circumstances by reference to the particular stage in the lifecycle of a donor's restricted gift at which conflict might arise. That lifecycle spans the time from initial negotiation of the gift to its potential modification or termination due to unanticipated circumstances. …
Policy, Logic, And Persuasion In The Evolving Realm Of Trust Asset Protection, John K. Eason
Policy, Logic, And Persuasion In The Evolving Realm Of Trust Asset Protection, John K. Eason
Faculty Articles
The concept of using legal structures to protect property from those who might otherwise have some claim to it is an idea with deep roots. The trust device is one such legal structure, and its evolution as an asset protection device has not been without controversy. The recent and noticeable break with the traditional denial of self-settled trust protections is one such area of modern controversy, but not the only notable recent development. The self-setted asset protection trust movement is accompanied by the recent completion of two major law reform projects. The drafting and recommendation for state adoption of a …
Investing Trust Assets: Prudence Redefined, Mark R. Gillett
Investing Trust Assets: Prudence Redefined, Mark R. Gillett
Faculty Articles
No abstract provided.
Developing The Asset Protection Dynamic: A Legacy Of Federal Concern, John K. Eason
Developing The Asset Protection Dynamic: A Legacy Of Federal Concern, John K. Eason
Faculty Articles
This article analyzes and critiques the modern asset protection environment, drawing from various paradigms of influence. Particularly, the article considers federal influence over asset protection—proposing that such federal factors need to be investigated with a critical eye in order to comprehensively understand asset protection issues in the modern landscape.
Releasing The Expectancy, Katheleen Guzman
Essay: What Price Paternity, Katheleen Guzman
Property, Progeny, Body Part: Assisted Reproduction And The Transfer Of Wealth, Katheleen Guzman
Property, Progeny, Body Part: Assisted Reproduction And The Transfer Of Wealth, Katheleen Guzman
Faculty Articles
No abstract provided.
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Faculty Articles
No abstract provided.
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
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
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark R. Gillett
Faculty Articles
No abstract provided.
Trusts: Consequences Of Attorney's Good Faith Representation Of Adverse Parties In Trust Administration, Mark Reutlinger
Trusts: Consequences Of Attorney's Good Faith Representation Of Adverse Parties In Trust Administration, Mark Reutlinger
Faculty Articles
In the course of estate and trust administration, an attorney or a single law firm may be in the position of representing both the trustee and beneficiaries of a particular trust. In any such situation the attorney represents adverse parties since the beneficiaries may wish to enforce the trust provisions against the trustee. Nevertheless, the attorney might feel impelled to represent such adverse parties, especially where they are amicable, where the attorney has personal familiarity with the parties and the property, or where the parties wish to avoid the added expense of obtaining independent counsel. Potter v. Moran, however, indicates …