Estates and Trusts Commons^™

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.

The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach

Law Faculty Scholarship

No abstract provided.

Toward Economic Analysis Of The Uniform Probate Code, Daniel B. Kelly

University of Michigan Journal of Law Reform

Insights from economics and the economic analysis of law may be useful in analyzing succession law, including intestacy and wills as well as nonprobate transfers such as trusts. After surveying prior works that have examined succession from a functional perspective, I explore the possibility of utilizing tools like (i) transaction costs, (ii) the ex ante/ex post distinction, and (iii) rules versus standards, to illuminate the design of the Uniform Probate Code. Specifically, I investigate how these tools, which legal scholars have employed widely in other contexts, may be relevant in understanding events like the nonprobate revolution and issues like "dead …

Deliberative Accountability Rules In Inheritance Law: Promoting Accountable Estate Planning, Shelly Kreiczer-Levy

University of Michigan Journal of Law Reform

In the last few decades, the emerging trend in trust and estate law has been a steady loosening of the limitations on testamentary freedom. The 1990 Uniform Probate Code pioneered some of these developments. Construction rules are no exception. It is widely accepted that testamentary construction rules should track the owner's presumed intent. In this Article, I argue that there is also room, alongside these intent-furthering rules, for intent-defeating rules in inheritance law. A property owner lacks incentives to internalize the relational, familial, or economic effects of her allocation. Such rules, termed deliberative accountability rules, are therefore designed to foster …

The Probate Definition Of Family: A Proposal For Guided Discretion In Intestacy, Susan N. Gary

University of Michigan Journal of Law Reform

Intestacy statutes may not match the wishes of many people who die intestate. Changes to the Uniform Probate Code (UPC) include or exclude potential takers, as the drafters attempt to bring the UPC provisions closer to the intent of more intestate decedents. As the UPC tries to fine-tune the intestacy statutes, however, family circumstances continue to get more and more complicated. Families headed by unmarried couples, blended families with children from multiple marriages, and families in which adults raise children who are not legally theirs, have become commonplace. For some decedents, non-family friends and caregivers may be more important than …

Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli

University of Michigan Journal of Law Reform

This Article traces the evolution of the Uniform Probate Code's (UPC) broad equality framework for inheritance by nonmarital children in the context of the wider movement for legal equality for such children in society. It concludes that the UPC is to be lauded for its efforts to provide equal treatment to all nonmarital children. The UPC's commitment to such equality serves an expressive function for state legislatures and courts to follow its lead. The UPC has fulfilled its promise that all children regardless of marital status shall be equal for purposes of inheritance from or through parents, with one exception: …

Toward Equality: Nonmarital Children And The Uniform Probate Code, Paula A. Monopoli

Faculty Scholarship

This Article traces the evolution of the Uniform Probate Code's (UPC) broad equality framework for inheritance by nonmarital children in the context of the wider movement for legal equality for such children in society. It concludes that the UPC is to be lauded for its efforts to provide equal treatment to all nonmarital children. The UPC'c commitment to such equality serves an expressive function for state legilatures and courts to follow its lead. The UPC has fulfilled its promise that all children regardless of marital status shall be equal for purposes of inheritance from or through parents, with one exception: …

What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children, Andrew S. Felts

West Virginia Law Review

No abstract provided.

Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach

Law Faculty Scholarship

In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver's heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a decedent's estate--and these forced shares are assessed against a notional “estate” that includes the testator's inter vivos gifts. If the total of these forced shares exceeds the amount actually available in the decedent's estate at death, the recipients of the gifts, or their successors, may be forced …

Family Law And Estate Law - Reproductive Technology - Use Of Artificial Reproductive Technologies After The Death Of A Parent, Lisa Medford

University of Arkansas at Little Rock Law Review

No abstract provided.

Graveside Birthday Parties: The Legal Consequences Of Forming Families Posthumously, Browne C. Lewis

Law Faculty Articles and Essays

This essay highlights some of the legal consequences resulting from the widespread availability and use of reproductive technology. The Essay is divided into three parts. Part I examines the steps that must be taken to identify the legal parents of the posthumously conceived children. Part II discussed the reproductive rights of the deceased gamete providers. Since most posthumous reproduction is done using the sperm of dead men, the discussion centers on male reproductive rights. Finally, Part III focuses on the inheritance rights of posthumously conceived children.

Immortal Fame: Publicity Rights, Taxation, And The Power Of Testation, Joshua C. Tate

Faculty Journal Articles and Book Chapters

Publicity rights, or the rights to the use of one’s image and likeness, are a relatively recent form of property. Several states now recognize rights of publicity as survivable, meaning that the heirs of deceased celebrities can inherit those rights. Because U.S. law has traditionally granted each individual the power of testation, a celebrity can also freely devise the rights to persons of her choosing. Nevertheless, some scholars have recently envisioned the adoption of hypothetical state statutes under which publicity rights would pass automatically to specified statutory heirs regardless of the celebrity’s wishes. Destroying the power of testation, these scholars …

Tortious Interference With Expectancy Of Inheritance Or Gift--Suggestions For Resort To The Tort, Irene D. Johnson

Elisabeth Haub School of Law Faculty Publications

This article examines the various factual circumstances in which a tort recovery for interference with the expectancy of inheritance or gift might be available, either as the only possible remedy for the disappointed expectant person or as an alternative to a remedy at equity or at probate, and determines, in regard to each circumstance, whether a cause of action in tort should be available. This tort has received recent attention, especially in light of the substantial awards, both compensatory and punitive, in a California Bankruptcy Court, 253 B.R. 550 (Bankr. C.D. Cal 2000), and, on appeal, in the U,S. District …

Conditional Love: Incentive Trusts And The Inflexibility Problem, Joshua C. Tate

Faculty Journal Articles and Book Chapters

This Article examines the contemporary phenomenon of incentive trusts: trusts that use money to encourage or discourage certain behaviors. Using evidence from Internet websites, practitioner articles, and newspaper articles, the Article considers the likely provisions that a typical incentive trust might have, and explains how such trusts might lead to a problem of inflexibility when they are not drafted so as to take into account the possibility of changed circumstances. The Article also examines current law regarding trust modification and termination as well as recent reform proposals, and suggests some alternatives that might better take into account the particular characteristics …

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.

Ghosts From The Grave-Inheriting Through The Predeceased Under Ohio Law , Kevin Purcell

Cleveland State Law Review

This Article seeks to advise the estate-planning attorney that Ohio's laws concerning inheriting through predeceased persons is a labyrinth of arbitrary rules, the majority of which serve no apparent public policy. Specifically, very different sets of rules apply to inheriting through a predeceased person via intestacy, a will, a living trust, or a "beneficiary designation" type account, such as a "payable on death" account (hereinafter P.O.D.). Additionally, Ohio law contains surprisingly high doses of ambiguity in some of the most basic principles of law relating to inheriting through predeceased next of kin or predeceased named-beneficiaries in a dispositive-planning instrument. Rather …

Essay: What Price Paternity, Katheleen Guzman

Oklahoma Law Review

No abstract provided.

The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier

Cleveland State Law Review

I would like to consider the question: What brings us together today to consider the possible repeal of the estate tax? We would not likely be here today if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much needed reform. The article then explains why taxpayers support outright repeal today when they would not have done so even ten years ago. The article …

Oklahoma's Archaic Half-Blood Inheritance Statute--Still Going: A Plea For Repeal, Nancy I. Kenderdine

Oklahoma Law Review

No abstract provided.

Flesh Of My Flesh But Not My Heir: Unintended Disinheritance, Laura M. Padilla

Faculty Scholarship

This article briefly explains how the laws of intestacy and adoption work together, providing background information on second parent adoptions. It then describes why these laws are inadequate for same sex partners who adopt each others' children. It is impractical to cover statutes throughout the United States, and because I seek legal reform in California, this article focuses on California statutes, with occasional reference to the Uniform Probate Code. However, the problems caused by California's statutes also arise in other states with similar statutes. Therefore, the issues raised in this article, as well as the solutions proposed, are relevant in …

"Deadbeat Dads": Should Support And Inheritance Be Linked?, Paula A. Monopoli

Faculty Scholarship

No abstract provided.

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 …

A Primer On Kentucky Intestacy Laws, Carolyn S. Bratt

Law Faculty Scholarly Articles

Some form of inheritance has existed since ancient times. The biblical story of Esau, who sold his birthright to his younger brother Jacob for a mess of potage, demonstrates the long-standing recognition of inheritance rights. Although the United States Constitution does not explicitly guarantee to the owner of property a right to transmit that property upon death to another person, the United States Supreme Court has held that a total abrogation of the right of inheritance without the payment of just compensation is unconstitutional.

Every state has a system of inheritance created by statute and by case law. State inheritance …

Marital Property Rights In Transition, Lawrence W. Waggoner

Articles

The subject of "marital property rights" is very timely because those rights are in a state of transition. The term "marital property rights" covers a vast multitude of rights or interests conferred by law on persons who occupy the status of spouse. This lecture is divided into four discrete, yet related segments. The first segment addresses how the law allocates original ownership between spouses in a marriage. The second segment turns to the intestate share of the surviving spouse. This is not a topic that high-powered estate planners get involved in very much because intestate estates are usually fairly small. …

Family Protection Under Kentucky's Inheritance Laws: Is The Family Really Protected?, Carolyn S. Bratt

Law Faculty Scholarly Articles

Courts and legislatures always have granted widows some protection from the economic hardships that their husbands' deaths cause. At the earliest common law, a surviving wife was entitled to dower in the form of a right to remain in her husband's home along with the other heirs after the husband's death. Today, the states have enacted a variety of statutory devices that provide protection for families who might otherwise experience financial hardship upon the death of a spouse or parent. The older types of statutory safeguards take the form of homestead and personal property exemptions. Typically, the probate homestead exemption …

The Incompetent Spouse's Election: A Pecuniary Approach, Susan P. Barnabeo

University of Michigan Journal of Law Reform

Although many state legislatures have preserved the incompetent widow's right of election, these states have developed only general guidelines to govern such an election. These guidelines merely direct the court to act in the "best interests" of the incompetent widow. Courts of the various jurisdictions differ in their approach to determining the "best interests" of the incompetent. Most courts examine all surrounding circumstances regarding the incompetent widow's situation, such as the intent of both the wife prior to her incompetency and of the testator, and the adequacy of the will's provision for the incompetent widow. A minority of jurisdictions, however, …

Contrasting Sources: Court Rolls And Settlements As Evidence Of Hereditary Transmission Of Land Amongst Small Landowners In Early Modern England, Lloyd Bonfield

Articles & Chapters

No abstract provided.

Inheritance, Wealth, And Society, Michigan Law Review

Michigan Law Review

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

Recent Developments In The Struggle For Probate Reform, Richard V. Wellman

Michigan Law Review

The two Als being honored by this issue have honored me with years of precious friendship and many words a!!-d acts of support and encouragement. In return, they and their friends and others who may peruse these pages prepared as they near retirement really deserve better reading than can be expected of an article that wallows in the dreadful details of legislation dealing with probate procedure. Conard and Smith are old hands when it comes to efforts at improvement of law and legal institutions. They know better than to immerse themselves deeply in a piece like the one that follows, …

The Rights Of An Illegitimate Child Post - Gomez V. Perez: A Legitimate Situation., Deborah J. Venezia

St. Mary's Law Journal

Throughout Texas history the legal status of illegitimacy has prevented an illegitimate child from enjoying the right of parental support guaranteed to a legitimate child. The United States Supreme Court’s decision in Gomez v. Perez rendered unconstitutional the denial of an illegitimate child’s right to parental support on the basis of his illegitimacy. In response to Gomez, the Texas Legislature enacted Chapter 13 of the Texas Family Code (TFC) which provides for voluntary legitimation of an illegitimate child by the father. Section 13.01 gave an illegitimate child, whose natural father did not voluntarily acknowledge paternity, procedure to establish the parent-child …