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Articles 31 - 45 of 45
Full-Text Articles in Estates and Trusts
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2009-2010), J. Rodney Johnson
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2009-2010), J. Rodney Johnson
Law Faculty Publications
The 2010 Session of the General Assembly enacted wills, trusts, and estates legislation (i) adopting the Uniform Power of Attorney 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 this area. This article reports on all of these legislative and judicial developments, …
Message To Congress: Halt The Tax Exemption For Perpetual Trusts, Lawrence W. Waggoner
Message To Congress: Halt The Tax Exemption For Perpetual Trusts, Lawrence W. Waggoner
Articles
The federal estate tax is in abeyance this year. The popular press has picked up on the possibility that the estates of billionaires such as the late George Steinbrenner, who owned the New York Yankees, will escape the tax. The House Ways and Means Committee, chaired by Representative Sander Levin of Michigan, and the Senate Finance Committee, chaired by Senator Max Baucus of Montana, are now considering two questions: what the maximum rate and exemption will be when the estate tax returns and whether the tax will be reinstated for this year. Lurking behind the headlines but equally important is …
Pemakaian Peraturan-Peraturan Kumpulan Wang Simpanan Pekerja (Kwsp) 2001 Dalam Tuntutan Dan Agihan Harta Tanpa Penamaan : Pelaksanaannya Di Kwsp Kuala Lumpur., Siti Fatimah Azzura Mohd Yusof
Pemakaian Peraturan-Peraturan Kumpulan Wang Simpanan Pekerja (Kwsp) 2001 Dalam Tuntutan Dan Agihan Harta Tanpa Penamaan : Pelaksanaannya Di Kwsp Kuala Lumpur., Siti Fatimah Azzura Mohd Yusof
Student Works (2010-2019)
This research generally examines the concept of property without nomination and its administration in Malaysia. In order to examine the administration of the property, the Employees Provident Fund (EPF) institution was selected. The main discussion of this research focuses on the EPF claim application and its distribution aspects. Both of the aspects are stated in the EPF Regulations 2001. Furthermore this research is concentrated on the administrative issues of the claim and distribution of the property. This qualitative research had used methods of library research, documentation, sampling (Purposive Sampling) and interviewing in the collection of the data. In analyzing the …
Penderafan Dokumen Wasiat Islam Di Amanah Raya Berhad : Analisis Menurut Perspektif Islam., Al Azifah Mohd Safie
Penderafan Dokumen Wasiat Islam Di Amanah Raya Berhad : Analisis Menurut Perspektif Islam., Al Azifah Mohd Safie
Student Works (2010-2019)
A document is a source of statement which in nature is dominant and authoritative in order to explain certain facts. Hence filing a Wasiyyaħ is more effective as it acts as a record where it can store and keep long term information due to the fact that a death of a person is uncertain. Therefore, this dissertation will be focusing on the prosess of drafting the document of Muslim’s bequests or known as Wasiyyaħ implemented at Amanah Raya Berhad, a Trustee Corporation in Malaysia. The primary objective of this research is to analyse the standard of drafting Muslim’s Wasiyyaħ in …
Isu-Isu Dalam Kes Harta Sepencarian Di Mahkamah Syariah Singapura : Satu Analisis., Idham Halid Romli
Isu-Isu Dalam Kes Harta Sepencarian Di Mahkamah Syariah Singapura : Satu Analisis., Idham Halid Romli
Student Works (2010-2019)
This study discusses the issues of harta sepencarian (jointly-accumulated wealth) in the Syariah Court of Singapore. The objectives of this study are to examine the meaning and interpretation of harta sepencarian, and the influence of direct and indirect contributions in determining the amount received by the husband and wife from the harta sepencarian. Although the AMLA has provided general guidelines and interpretation on the factors which need to be taken into consideration when determining the distribution of harta sepencarian, but these guidelines do not distinguish between the main and supporting factors. Through literature studies, case-studies of Court cases and interviews, …
Pentafsiran Ayat-Ayat Mawarith Menurut H. Munawir Sjadzali., Ali Akbar
Pentafsiran Ayat-Ayat Mawarith Menurut H. Munawir Sjadzali., Ali Akbar
Student Works (2010-2019)
This research is aimed at studying H.Munawir Sjadzali's concept of his interpretation on inheritance (Mawarith) verses, especially verse 11 of surah al-Nisa' which was compiled in his article entitled: "Reaktualisasi Ajaran Islam" (towards re-actualization of Islamic Teachings). The article was published in a few books for examples , in the book edited by Drs. Iqbal Abdurrauf Saimima entitled: "Polemik Reaktualisasi Ajaran Islam" (Polemic on the re-actualization of Islamic Teachings), “Kontekstualisasi Ajaran Islam 70 Tahun Prof. Dr. H. Munawir Sjadzali. MA” (Contextualisation of Islamic Teachings, 70 years Prof. Dr. H. Munawir Sjadzali MA) by Team Editor Muhamad Wahyuni Nafis and the …
The End Of Probate, Stewart E. Sterk
Child Trust Fund, Christopher L. Griffin Jr.
Child Trust Fund, Christopher L. Griffin Jr.
Faculty Publications
No abstract provided.
Integrating Marital Property Into A Spouse’S Elective Share, Raymond C. O'Brien
Integrating Marital Property Into A Spouse’S Elective Share, Raymond C. O'Brien
Scholarly Articles
First, this Article begins with history, as this forms the basis of electiveshare law. It is necessary to begin with the historical basis of a spouse's right to support, and then proceed to examine how and why a spouse obtained a share of the property acquired during marriage. Second, because a spouse's rights at death were often very different from those that a spouse would obtain at divorce, it is necessary to explain the various judicial and statutory models adopted by the states to provide a modicum of protection to a surviving spouse at death. There are many models and …
Integrating Catholic Social Thought In Elder Law And Estate Planning Courses: Reflections On Law, Age And Ethics, Lucia A. Silecchia
Integrating Catholic Social Thought In Elder Law And Estate Planning Courses: Reflections On Law, Age And Ethics, Lucia A. Silecchia
Scholarly Articles
A course in elder law or estate planning encompasses many of the most profound issues that arise in human life: the contemplation of mortality, ambivalent attitudes toward property and its proper distribution, complexities in family relationships, obligations to support loved ones, anticipation of physical or mental challenges, and reflections on one’s desired legacy to loved ones. Although there is much in the Catholic tradition and in the Scriptures themselves that speaks to these questions in an indirect way, this has not often been fully explored because this field may not, on its face, have an obvious connection to religious tradition. …
Should Charitable Trust Enforcement Rights Be Assignable?, Joshua C. Tate
Should Charitable Trust Enforcement Rights Be Assignable?, Joshua C. Tate
Faculty Journal Articles and Book Chapters
In recent years, scholars have given much attention to the problem of charitable trust enforcement. Departing from the common law, section 405(c) of the Uniform Trust Code provides that “[t]he settlor of a charitable trust, among others, may maintain a proceeding to enforce the trust.” This Article addresses the question of whether, and to what extent, a settlor’s right to enforce a charitable trust should be assignable to third parties. Should the law permit the settlor of a charitable trust to assign her enforcement rights after the creation of the trust, or should assignments be recognized only if they are …
Fiduciaries With Conflicting Obligations, Steven L. Schwarcz
Fiduciaries With Conflicting Obligations, Steven L. Schwarcz
Faculty Scholarship
This Article examines the dilemma of a fiduciary acting for parties who, as among themselves, have conflicting commercial interests - an inquiry fundamentally different from that of the traditional study of conflicts between fiduciaries and their beneficiaries. Existing legal principles do not fully capture this dilemma because agency law focuses primarily on an agent’s duty to a given principal, not on conflicts among principals; trust law focuses primarily on gratuitous transfers; and commercial law generally addresses arm’s length, not fiduciary, relationships. The dilemma has become critically important, however, as defaults increase in the multitude of conflicting securities (e.g., classes of …
Implications Of Discovering Unreported Income, Improper Deductions, And Hidden Assets Upon A Taxpayer's Death, Jay A. Soled
Implications Of Discovering Unreported Income, Improper Deductions, And Hidden Assets Upon A Taxpayer's Death, Jay A. Soled
Georgia Law Review
Death commonly opens windows into taxpayers' lives and sheds light on items that were previously kept hidden or tightly guarded. This light sometimes reveals that the decedent failed to report income, took improper deductions, or held undisclosed assets-factors that have historically contributed to the size of the "tax gap," i.e., the difference between what taxpayers owe in taxes and what they actually pay. This Article explores the implications of these postmortem discoveries for executors, who must administer the decedent's estate; estate beneficiaries,who are recipients of the estate's assets; and tax practitioners,who are called upon to lend technical assistance. Beyond describing …
It Takes A Village: Considering The Other Interests At Stake When Extending Inheritance Rights To Posthumously Conceived Children, Morgan K. Wood
It Takes A Village: Considering The Other Interests At Stake When Extending Inheritance Rights To Posthumously Conceived Children, Morgan K. Wood
Georgia Law Review
The advent of assisted reproductive technologies has brought into existence a new class of children: those not conceived until after the death of one biological parent, or posthumously conceived children. Such a child may be born after a parent dies from a terminal illness or is killed in military action. Is the child legally recognized as the child of the deceased parent,and may the child inherit from that parent's estate? Not surprisingly, the law has been slow to evolve to deal with this relatively new concept. Only twelve states to date have enacted statutes specifically addressing posthumously conceived children, so …
Helping Nonprofits Police Themselves: What Trust Law Can Teach Us About Conflicts Of Interest, Melanie B. Leslie
Helping Nonprofits Police Themselves: What Trust Law Can Teach Us About Conflicts Of Interest, Melanie B. Leslie
Articles
No abstract provided.