Estates and Trusts Commons^™

Wills, Trusts, Guardianships, And Fiduciary Administration, Mary K. Radford

Mercer Law Review

This Article examines the major cases decided and legislation enacted from June 1, 2003 through May 31, 2004. The cases and statutes discussed cover the substantive law relating to decedents' estates, trusts, and guardianships, and to the fiduciaries who administer these entities.

Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

No abstract provided.

Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch

University of San Diego Law and Economics Research Paper Series

This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.

31st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law

Continuing Legal Education Materials

Materials from the 31st Annual Midwest/Midsouth Estate Planning Institute held by UK/CLE in July 2004.

Elements Of Estate Planning Ii: With A Mind To Drafting, Office Of Continuing Legal Education At The University Of Kentucky College Of Law

Continuing Legal Education Materials

Materials from the conference on Elements of Estate Planning II: With a Mind to Drafting held by UK/CLE in July 2004.

The Embarassing Rule Against Perpetuities, Peter A. Appel

Journal of Legal Education

No abstract provided.

Estate Planning Expert Forward, Lawrence W. Waggoner

Other Publications

There is no doubt that a self-help book devoted to financial and estate planning is of much interest to remarried partners, but can such a book be interesting? Jon Fitzpatrick has made his book interesting. This is no ordinary non-fiction book Jon has come up with a unique way of presenting his material: as fiction. The setting for his novel is an adult course conducted at night in a local high school. His players are a couple of lawyers who teach the course and the students in the class. Each chapter addresses the classroom topic for that evening. The dialogue …

Mckinney V. Richitelli: Abandoning Parents And Presumptive Penalties, Eugene H. Soar

North Carolina Central Law Review

No abstract provided.

Someday All This Will Be Yours: Inheritance, Adoption, And Obligation In Capitalist America, Hendrik Hartog

Indiana Law Journal

Harris Lecture, delivered to the faculty and students of Indiana University School of Law-Bloomington on April 7, 2003.

Also see: Hartog, Hendrik. Someday All This Will be Yours: A History of Inheritance and Old Age. Cambridge: Harvard University Press, 2012.

Beyond Reparations: An American Indian Theory Of Justice, William C. Bradford

ExpressO

The number of states, corporations, and religious groups formally disowning past records of egregious human injustice is mushrooming. Although the Age of Apology is a global phenomenon, the question of reparations—a tort-based mode of redress whereby a wrongdoing group accepts legal responsibility and compensates victims for the damage it inflicted upon them—likely consumes more energy, emotion, and resources in the U.S. than in any other jurisdiction. Since the final year of the Cold War, the U.S. and its political subdivisions have apologized or paid compensation to Japanese-American internees, native Hawaiians, civilians killed in the Korean War, and African American victims …

Whose Public?: Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody

All Faculty Scholarship

This piece was inspired by the increasing tendency of State attorneys general – backed up by courts and legislatures – to effectively confiscate the assets of wealthy nonprofits through overreaching enforcement actions. The article develops a legal framework for ascertaining the proper State role. It reviews many case studies including, most notoriously, the thwarted diversification of the Milton Hershey School Trust out of Hershey Foods Corporation (an investment worth over $5 billion) – thereby preserving the local operations of a publicly traded company. While few state attorneys general have the funding and inclination to engage in aggressive charity enforcement, the …

The Hershey Trust's Quest To Diversify: Redefining The State Attorney General's Role When Charitable Trusts Wish To Diversify, Jennifer L. Komoroski

William & Mary Law Review

No abstract provided.

Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

49 p. : map ; 28 cm

Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

61 p. ; 28 cm

Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm

Private Lands Conservation In Papua New Guinea, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

35 p. ; 28 cm

Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

56 p. ; 28 cm

Private Lands Conservation In Puerto Rico, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

41 p. ; 28 cm

Private Lands Conservation In The Commonwealth Of The Northern Mariana Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

68 p. ; 28 cm

Private Lands Conservation In Jamaica, Katharine Stone, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

1, 35 leaves ; 28 cm

Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm

Private Lands Conservation In Palau, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

1, 37 leaves ; 28 cm

Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson

UIC Law Review

No abstract provided.

The New Mexico Uniform Trust Code, David M. English

Faculty Publications

This article provides an overview of the New Mexico UTC, focusing on how its enactment either changes or clarifies existing New Mexico law.

Unique Property: An Annotated Bibliography, Nancy Levit, Robert R. M. Verchick

Faculty Works

This bibliography covers law review articles and supplemental A.L.R. entries published after 1997. We also include a handful of especially interesting pieces published in or before 1997, which we believe are just too good to pass up. A.L.R. entries, whose titles are usually self-explanatory, are cited, but not annotated. Similarly, articles that concern only a single case or a single state are cited, but not annotated.

Flexible Fiduciary Accounting From The Outset Of Administration, Robert Whitman

Faculty Articles and Papers

No abstract provided.

Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch

UF Law Faculty Publications

Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer …

Selected Michigan Probate Law Research Resources, Barbara H. Garavaglia

Articles

Over the past decade, attorneys have increasingly sought free electronic resources on the web to meet their research needs in order to control research costs. The need for free or low-cost access to legal materials is especially critical for solo practitioners and attorneys with smaller practices who live in areas without access to a law library or who may find the cost of commercial print and electronic resources prohibitive.

The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn

Articles

Editors' Synopsis: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the "2003 Uniform Act'). The Article explains the purpose and operation of the 2003 Uniform Act's various sections and notes some of the differences between the 2003 Uniform Act and its prior version.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2003-2004), J. Rodney Johnson

Law Faculty Publications

The General Assembly enacted legislation dealing with wills, trusts, and estates that added or amended a number of sections of the Virginia Code in its 2004 Session. In addition, there were four opinions from the Supreme Court of Virginia that raised issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates during the period covered by this review. This article reports on all of these legislative and judicial developments.