Estates and Trusts Commons^™

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2001-2002), 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 2002 Session. In addition, there were ten Supreme Court of Virginia opinions and two United States District Court opinions raising 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.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2000-2001), 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 2001 Session. In addition, one Supreme Court of Virginia opinion and three Virginia Circuit Court opinions 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.

Estates & Trusts: 2001 Survey Of Florida Law, Eloisa Rodriguez-Dod

Faculty Publications

This article discusses relevant changes in Florida probate and trust statutes and regulations through mid-2001, updating a prior survey published in 1998. The article highlights and summarizes, some aspects of the elective share provisions and other legislative changes to the Florida Probate Code and Trust Administration Statutes. Amendments to the Florida Probate Rules are also highlighted. Lastly, the article highlights some significant cases decided during mid-2001 that affected this area of the law.

Re-Valuing Lawyering For Middle-Income Clients, Susan Carle

Scholarly Articles in Law Reviews & Journals

No abstract provided.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1999-2000), J. Rodney Johnson

Law Faculty Publications

In its 2000 Session, the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Virginia Code. It also carried over one significant bill to the 2001 Session. In addition, there were nine Supreme Court of Virginia opinions, one United States District Court opinion, two Virginia Circuit Court opinions, and one Attorney General's opinion raising 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 …

Living Trusts In The Unauthorized Practice Of Law: A Good Thing Gone Bad, Angela M. Vallario

Maryland Law Review

No abstract provided.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1998-99), J. Rodney Johnson

Law Faculty Publications

In its 1999 Session, the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia in its 1999 Session. In addition, there were eleven Supreme Court of Virginia opinions and one Bankruptcy Court opinion in the period covered by this review that involved issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates. This article reports on all of these legislative and judicial developments.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1995-97), J. Rodney Johnson

Law Faculty Publications

The General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia in the 1996 and 1997 sessions. In addition, there were eleven Supreme Court of Virginia opinions in the two-year period ending April 18, 1997, that involved issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates. This article reports on all of these legislative and judicial developments.

The Uniform Probate Code Extends Antilapse-Type Protection To Poorly Drafted Trusts, Lawrence W. Waggoner

Articles

The Uniform Law Commission' promulgated a revised version of Article II of the Uniform Probate Code (UPC or Code) in 1990, and approved a set of technical amendments in 1993. As Director of Research and Chief Reporter for the Joint Editorial Board for the Uniform Probate Code (Board)2 and reporter for the UPC Article II drafting committee, I was privileged to serve as the principal drafter of these provisions. UPC Article II deals with the substantive rules governing donative transfers - intestacy; spouse's elective share; execution, revocation, and revival of wills; rules of construction for wills and other donative transfers; …

21st Annual Midwest/Midsouth Estate Planning Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Turney P. Berry, Theodore B. Atlass, James E. Hargrove, Jerold I. Horn, Edwin S. Pyle, Charles J. Lavell, Lady E. Booth, Dale L. Gettelfinger, David B. Tachau, David K. Bohannon, Wiley Dinsmore

Continuing Legal Education Materials

Materials from UK/CLE's 21st Annual Midwest/Midsouth Estate Planning Institute held in July 1994.

Transfer Of Property By Inheritance And Bequest In Biblical Law And Tradition, Richard H. Hiers

UF Law Faculty Publications

In what follows, we first review briefly the kinds of property subject to transfer by inheritance or bequest. Next, we examine texts pertaining to intestate succession - that is, transfer of property by operation of law upon the death of the property holder without explicit provision by will or bequest as to who will inherit or take afterwards. As a summary expression, such transfers will be designated as "inheritance." In this context, we note the relevance of certain provisions regarding levirate marriage and the Year of Jubilee. We also consider the problematic nature of the so-called birthright practice in this …

The Upc's New Survivorship And Antilapse Provisions, Edward C. Halbach Jr., Lawrence W. Waggoner

Articles

Law governing transfers of family property has long struggled with questions of survivorship in their many and varied forms. Important results can and regularly do turn on how such issues are resolved.

Choice Of Law And Succession To Wealth: A Critical Analysis Of The Ramifications Of The Hague Convention On Succession To Decedents' Estates, Jeffrey Schoenblum

Vanderbilt Law School Faculty Publications

The Hague Convention on the Law Applicable to Succession to the Estates of Deceased Persons' is an exceptionally complex document with the avowed purpose of radically altering the choice of law rules in the succession field that have traditionally guided all common law jurisdictions as well as many civil law regimes. To date, the conflicts revolution that has engulfed other fields of law such as contracts and torts has barely intruded into the realm of property and succession law. In large part, this has been attributable to the nearly absolute adherence of judges and legislators to the relatively simple, straightforward …

Book Review Of Wills, Trusts, And Estates, John H. Robinson

Journal of Legal Education

No abstract provided.

The Multiple-Marriage Society And Spousal Rights Under The Revised Uniform Probate Code, Lawrence W. Waggoner

Articles

Nearly everyone knows about the transformation of the American family that has taken place over the last couple of decades. The changes, from the latter half of the 1970s into the present, comprise one of the great events of our age. Articles on one aspect or another of the phenomenon frequent the popular press, and a special edition of Newsweek was recently devoted to the topic.' The traditional "Leave It To Beaver" family no longer prevails in American society. To be sure, families consisting of a wage-earning husband, a homemaking and child-rearing wife, and their two joint children still exist. …

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1990-91), J. Rodney Johnson

Law Faculty Publications

The 1991 session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia ("Code"). In addition to this legislation, there were six cases from the Supreme Court of Virginia and one from the Virginia Court of Appeals, in the year ending June 1, 1991, which involve issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these legislative and judicial developments.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1989-90), J. Rodney Johnson

Law Faculty Publications

The 1990 session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the "Code"). In addition to this legislation, there were fifteen cases from the Supreme Court of Virginia, in the year ending June 1, 1990, which involved issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these legislative and judicial developments.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1988-89), J. Rodney Johnson

Law Faculty Publications

The 1989 session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the "Code"). In addition to this legislation, there were twelve cases from the Supreme Court of Virginia, one case from Virginia's intermediate court of appeals, and one federal case in the year ending June 1, 1989, that involved issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these legislative and judicial developments.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1987-88), J. Rodney Johnson

Law Faculty Publications

The 1988 session of the General Assembly enacted legislation dealing with wills, trusts, and estates that added, amended, or repealed a number of sections of the Code of Virginia (the Code). In addition to this legislation, there were six cases from the Virginia Supreme Court, and one case from the Fourth Circuit Court of Appeals, in the year ending June 1, 1988, that involved issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article analyzes each of these legislative and judicial developments.

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1985-86), J. Rodney Johnson

Law Faculty Publications

The 1986 session of the General Assembly passed eight bills dealing with wills, trusts, and estates. In addition to this legislation, there were four cases from the Virginia Supreme Court and one case from the Fourth Circuit Court of Appeals during the past year that involved issues of interest to both the general practitioner and the specialist in wills, trusts, and estates. This article reviews all of these legislative and judicial developments. In order to facilitate the discussion of numerous Virginia Code sections they will be referred to in the text by their section numbers only. These section numbers will …

Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1984-85), J. Rodney Johnson

Law Faculty Publications

The 1985 session of the General Assembly passed a number of bills dealing with wills, trusts, and estates, many of which resulted from the continuing law reform efforts of the Virginia Bar Association's Committee on Wills, Trusts and Estates. In addition to this legislation, the Virginia Supreme Court decided six cases during the past year that involved issues of interest to both the general practitioner and the specialist in wills and trusts. This article reviews all of these legislative and judicial developments. In order to facilitate the discussion of numerous code sections, they will be ref erred to in the …

The Funding Of Children's Educational Costs, Douglas A. Kahn

Articles

A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.

Reformulating The Structure Of Estates: A Proposal For Legislative Action, Lawrence W. Waggoner

Book Chapters

Professor Waggoner points out various major inadequacies of the present structure of estates and traces them to the distinctions between conditions and limitations, between conditions precedent and conditions subsequent, and between reversionary and nonreversionary interests. Eschewing such distinctions as artificial, he pre- sents a reformulated structure of possessory and future interests and urges its enactment into law.

Inheritance, Wealth, And Society, Michigan Law Review

Michigan Law Review

A Review of Inheritance, Wealth, and Society by Ronald Chester

Wills, Trusts, And Estates, Twenty-Sixth Annual Survey Of Developments In Virginia Law, J. Rodney Johnson

Law Faculty Publications

The Virginia General Assembly continued its increased legislative activity in the area of wills, trusts, and estates during the past year by passing three major acts: Exempt Property and Allowances; Acts Barring Property Rights; and the Virginia Small Estate Act. In addition to these major bills, seven additional acts enacted by the General Assembly and four cases decided by the Supreme Court of Virginia involved issues important to both the general practitioner and the specialist in wills and trusts. This article reviews these legislative and judicial developments, with emphasis on the three most important legislative enactments.

Valuing Oil And Mineral Interests For Estate Planning Purposes, Lawrence H. Averill

Law Faculty Scholarship

In this article, the author discusses a number of factors which should be considered when valuing oil and mineral interests, with a primary emphasis on estate planning concerns. The article to a large extent focuses on the various techniques utilized in the valuation process, and in so doing, considers a number of key concepts and terms and identifies problems which commonly arise in the valuation of oil and mineral assets.

Section 6104(D) Of The Pennsylvania Rule Against Perpetuities: The Validity And Effect Of The Retroactive Application Of Property And Probate Law Reform, Leonard Levin

Villanova Law Review (1956 - )

No abstract provided.

Arkansas And The Uniform Probate Code: Some Issues And Answers, Richard V. Wellman

University of Arkansas at Little Rock Law Review

No abstract provided.

Carryover Basis: An Observation, An Irony, And A Proposal, Alan L. Feld

Faculty Scholarship

Alan L. Feld is a Boston University Law School professor and visiting professor at the University of Pennsylvania Law School. In this article Feld describes the changes in the treatment of capital gains transferred at death that were enacted in the Tax Reform Act of 1976. Feld notes that tax reformers would have preferred to tax capital gains at death but accepted the carryover basis provision as a second-best solution.

He reports that in the case of the very largest estates, the combined, effect of carryover basis and the lower estate tax rates results at most in a total estate …

Federal Gift And Estate Tax - Interest-Fre Loans - Intrafamily Interest-Free Loans Are Not Taxable Transfers For Purposes Of I.R.C., Lee H. Stein

Villanova Law Review (1956 - )

No abstract provided.