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Articles 1 - 30 of 31
Full-Text Articles in Estates and Trusts
Is A Will Better Than Intestacy?, Kristine S. Knaplund
Is A Will Better Than Intestacy?, Kristine S. Knaplund
University of Cincinnati Law Review
No abstract provided.
The New Undue Influence, David Horton, Reid K. Weisbord
The New Undue Influence, David Horton, Reid K. Weisbord
Utah Law Review
The doctrine of undue influence has long been the problem child of inheritance law. Undue influence, a hazy combination of fraud and duress, supposedly invalidates bequests that a beneficiary obtained by overriding the volition of a vulnerable testator or settlor. But because relationships are complex, concepts like free will are slippery, and challenges to do native transfers are litigated after the owner dies, courts struggle to apply the rule. Making matters worse, fact finders exploit the principle’s vagueness to protect a decedent’s family at the expense of non-traditional relationships. As a result, scholars have criticized undue influence fordecades, with some …
Status Check: Should The Federal Tax Status Of A Disregarded Debtor Be Property Of The Estate?, J. Benjamin Ward
Status Check: Should The Federal Tax Status Of A Disregarded Debtor Be Property Of The Estate?, J. Benjamin Ward
Emory Bankruptcy Developments Journal
This Comment focuses on whether the tax status of a debtor constitutes “property” of the debtor’s estate under 11 U.S.C. § 541(a). The answer to this question ultimately determines whether a bankruptcy trustee has the power to avoid a “check-the-box” tax status change made by the owner of a debtor entity from a “pass-through” to a separately taxed C Corporation. This issue normally arises when the parent corporation or individual owner of a debtor subsidiary corporation or disregarded entity (to the individual owner) elects to transform the status of the debtor by “checking the box” on the proper federal tax …
Intellectual Heirs Property: Why Certain Musical Copyrights Should Be Included In The Heirs Property Reform Movement, Austin Weatherly
Intellectual Heirs Property: Why Certain Musical Copyrights Should Be Included In The Heirs Property Reform Movement, Austin Weatherly
Journal of Intellectual Property Law
The modern heirs property reform movement seeks to ameliorate the issues caused by the procedures governing the inheritance of real property from landowners who die intestate. This procedure can have a negative impact on heirs and the value of their inherited property. The reform movement, as it stands, only seeks to resolve the issues created by these procedures in the real property context. The rhetorical basis for the modern heirs property reform movement largely focuses on closing the racial wealth gap in the United States and slowing the wealth bleed from one black generation to the next. Many of the …
Estate Planning For Cannabis Business Owners: An Introduction, Bridget J. Crawford, Jonathan G. Blattmachr
Estate Planning For Cannabis Business Owners: An Introduction, Bridget J. Crawford, Jonathan G. Blattmachr
ACTEC Law Journal
As more states legalize cannabis sales, estate planners may increasingly be called upon to advise clients with interests in cannabis-related businesses. This essay seeks to assist estate planners in two ways. First, it aims to raise general awareness of cannabis business owners’ unique concerns. Second, the essay provides an overview of some of the fundamental issues about which cannabis business owners are likely to seek estate planning advice: business formation matters, wealth transfers, the ability of trusts to own cannabis-related businesses, and gift, estate, and income tax considerations.
In most states that permit legal cannabis sales, there is limited (or …
Max's Taxes: A Tax-Based Analysis Of Pet Trusts, Gerry W. Beyer, Jonathan P. Wilkerson
Max's Taxes: A Tax-Based Analysis Of Pet Trusts, Gerry W. Beyer, Jonathan P. Wilkerson
University of Richmond Law Review
No abstract provided.
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
The Supreme Court of Virginia has handed down seven recent
decisions addressing the authority of an agent to change the principal's
estate plan, legal malpractice claims in estate planning,
rights of incapacitated adults, limits of the constructive trust doctrine,
effects of a reversionary clause in a deed, ownership of an
engagement ring, and proof of undue influence. The 2017 Virginia
General Assembly clarified rules on legal malpractice and tenancies
by the entireties, adopted the Uniform Trust Decanting Act
and the Uniform Fiduciary Access to Digital Assets Act, and expanded
provisions governing estate administration, life insurance,
and advance medical directives. Other …
In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy
In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy
Northwestern University Law Review
Over the last twenty years, domestic asset protection trusts have risen in popularity as a means of estate planning and asset protection. A domestic asset protection trust is an irrevocable trust formed under state law which enables an independent trustee to allocate money to a class of
persons, which includes the settlor.
Since Alaska first enacted domestic asset protection legislation in 1997, fifteen states have followed its lead. The case law over the last twenty years addressing these trust mechanisms has, however, been surprisingly sparse. A Washington bankruptcy court decision, In re Huber, altered this drought, but caused more confusion …
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
No abstract provided.
Adding Insult To Death: Why Punitive Damages Should Not Be Imposed Against A Deceased Tortfeasor's Estate In Ohio, Alec A. Beech
Adding Insult To Death: Why Punitive Damages Should Not Be Imposed Against A Deceased Tortfeasor's Estate In Ohio, Alec A. Beech
Akron Law Review
A majority of jurisdictions in the United States have determined, either statutorily or judicially, that punitive damages cannot be imposed against deceased tortfeasors. However, a recent Ohio appellate court held to the contrary. In Whetstone v. Binner, the Ohio Fifth District Court of Appeals adopted the minority view when it held that punitive damages could be imposed against a decedent’s estate. This Comment takes the position that Whetstone was incorrectly decided. Specifically, this Comment argues that the longstanding purposes of punitive damages are not furthered when such damages are imposed against estates and that Ohio law supports this conclusion.
Selective Issues In Effective Medicaid Estate Recovery Statutes, Raymond C. O'Brien
Selective Issues In Effective Medicaid Estate Recovery Statutes, Raymond C. O'Brien
Catholic University Law Review
Medicaid is a joint federal-state partnership program that provides medical care to the elderly, blind, and disabled poor. Unlike Medicare, Medicaid will pay for long-term care, leading millions of persons in need of such care to “spend-down” income or assets to qualify as sufficiently needy or poor. However, the state can eventually seek recovery of expenditures made through estate recovery programs following the death of both spouses. As it currently stands, states have no choice but to become increasingly vigilant in pursuing private funds in order to pay for Medicaid expenditures. As a result, elderly citizens and their families will …
A Comparative Guide Of Where To Die: Should The United Kingdom Repeal Its Inheritance Tax?, William T. Thistle
A Comparative Guide Of Where To Die: Should The United Kingdom Repeal Its Inheritance Tax?, William T. Thistle
Georgia Journal of International & Comparative Law
No abstract provided.
Repulsed By Rap? Renewal Options Are Singing A Different Tune: An Analysis Of Bleecker Street Tenants Corp. V. Bleeker Jones, Llc, Jonathan M. Vecchi
Repulsed By Rap? Renewal Options Are Singing A Different Tune: An Analysis Of Bleecker Street Tenants Corp. V. Bleeker Jones, Llc, Jonathan M. Vecchi
Touro Law Review
No abstract provided.
In Re Gilmore, Andrew C. Thompson '13
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Pepperdine Law Review
No abstract provided.
Incomplete Protection: Exoneration Clauses In New York Trusts And Powers Of Attorney, Ilene S. Cooper, Robert M. Harper
Incomplete Protection: Exoneration Clauses In New York Trusts And Powers Of Attorney, Ilene S. Cooper, Robert M. Harper
Touro Law Review
No abstract provided.
Wills, Trusts, And Estates, J. Rodney Johnson
Wills, Trusts, And Estates, J. Rodney Johnson
University of Richmond Law Review
The 2010 Session of the General Assembly enacted wills, trusts, and estates legislation (i) adopting the Uniform Power ofAttorney Act, (ii) passing emergency legislation for the construction of tax-oriented wills and trusts of persons who die during 2010 with documents drafted prior thereto, (iii) revising the small-estate statutes, and (iv) clarifying the burial power of attorney. In addition, there were six other enactments, and seven opinions from the Supreme Court of Virginia during the one-year period ending June 1, 2010 that present issues of interest in thisarea. This article reports on all of these legislative and judicial developments, along with …
Wills, Trusts, And Estates, J. Rodney Johnson
Wills, Trusts, And Estates, J. Rodney Johnson
University of Richmond Law Review
No abstract provided.
Wills, Trusts, And Estates, J. Rodney Johnson
Wills, Trusts, And Estates, J. Rodney Johnson
University of Richmond Law Review
No abstract provided.
The Effect Of Guardianship On Estate Plans, George T. Stevenson
The Effect Of Guardianship On Estate Plans, George T. Stevenson
Michigan Law Review
One responds to the certainty of death with dread and respect, and one lays plans for the event. Few, however, admit or even think of the possibility that they may become incompetent in their old age; hence, provision is rarely made for this possibility in estate plans. The increased longevity resulting from the recent rapid strides in medicine has as its corollary an increase both in the number of persons who become incompetent before death and the duration of their affliction. This poses a challenge to estate planners and the law of guardianship.
Today the guardianship of the person of …
Distribution To "Issue" - Clarke V. Clarke, Jon F. Oster
Distribution To "Issue" - Clarke V. Clarke, Jon F. Oster
Maryland Law Review
No abstract provided.
The Testator's Intention As A Factor In Determining The Place Of Probate Of His Estate
The Testator's Intention As A Factor In Determining The Place Of Probate Of His Estate
Indiana Law Journal
No abstract provided.
Joint Bank Accounts As A Fraud On The Marital Rights Of The Surviving Spouse - Whittington V. Whittington
Maryland Law Review
No abstract provided.
Defeasance As A Restrictive Device In Michigan, William F. Fratcher
Defeasance As A Restrictive Device In Michigan, William F. Fratcher
Michigan Law Review
Quite apart from any question of their validity, the imposition of use restrictions by means of a prohibition was not practicable before the development of equitable remedies because the common law afforded no method of enforcing such a prohibition. One who conveyed land in violation of a prohibition on alienation might attempt to enforce the prohibition by attacking the validity of his own conveyance but one who violated a prohibition on use had neither motive nor method for challenging his own acts. Hence attempts to restrict use by common law devices are necessarily confined to penalty restraints and to limitations …
Taxation--Estate Tax--Alimony Deduction, J. G. H.
Taxation--Estate Tax--Alimony Deduction, J. G. H.
West Virginia Law Review
No abstract provided.
Taxation--Special Assignments For Local Improvements--Personal Property Locally Situated Not Subject To Assessment, W. C. M.
West Virginia Law Review
No abstract provided.
Statutory Solution Of Uncertainty As To Fact And Time Of Death - Lachowicz V. Lechowicz
Statutory Solution Of Uncertainty As To Fact And Time Of Death - Lachowicz V. Lechowicz
Maryland Law Review
No abstract provided.
Admissibility Of Foreign Will To Probate - In Re Will Of Pritchard
Admissibility Of Foreign Will To Probate - In Re Will Of Pritchard
Maryland Law Review
No abstract provided.
A Fiduciary's Duty Of Loyalty, Roger A. Clapp
A Fiduciary's Duty Of Loyalty, Roger A. Clapp
Maryland Law Review
No abstract provided.