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Articles 841 - 870 of 3546
Full-Text Articles in Estates and Trusts
Dispatches From The Trenches Of America's Great Gun Trust Wars, Lee-Ford Tritt
Dispatches From The Trenches Of America's Great Gun Trust Wars, Lee-Ford Tritt
UF Law Faculty Publications
Without question, the national dialogue pertaining to the right to bear arms and the possible expansion of gun control regulations is shaping up to be one of the more heated political topics of the twenty-first century. At the moment, fervent participants on both sides of this ongoing debate have focused a spotlight on an estate planning instrument commonly referred to as a “gun trust.” Typically, estate planning products rarely cause the kind of nationally impassioned discussion as seen with gun trusts. So why have trusts, a commonly used estate planning tool, become entangled in this lively, and often vitriolic, national …
Why The Buffett-Gates Giving Pledge Requires Limitation Of The Estate Tax Charitable Deduction, Edward A. Zelinsky
Why The Buffett-Gates Giving Pledge Requires Limitation Of The Estate Tax Charitable Deduction, Edward A. Zelinsky
Articles
The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of their assets to charity, is an admirable effort to encourage philanthropy. However, the Pledge requires us to confront the paradox that the federal estate tax charitable deduction is unlimited while the federal income tax charitable deduction is capped. If a Giving Pledger leaves his wealth to charity, the federal fisc loses significant revenue since the Pledger thereby avoids federal estate taxation as charitable bequests are deductible without limit for federal estate tax purposes. Despite its laudable qualities, the Giving Pledge is a systematic (albeit inadvertent) threat …
Notarized Wills, Anne-Marie E. Rhodes
Notarized Wills, Anne-Marie E. Rhodes
Faculty Publications & Other Works
No abstract provided.
Digital Properties And Death: What Will Your Heirs Have Access To After You Die?, Ashley F. Watkins
Digital Properties And Death: What Will Your Heirs Have Access To After You Die?, Ashley F. Watkins
Buffalo Law Review
No abstract provided.
Tax Court Sends Message On Valuation In Richmond, Kerry A. Ryan
Tax Court Sends Message On Valuation In Richmond, Kerry A. Ryan
All Faculty Scholarship
In Estate of Helen P. Richmond, the Tax Court determined the proper value for estate tax purposes of a minority interest in a family-owned corporation holding mostly appreciated securities. The court also sustained an accuracy-related penalty against the estate, finding that it used an unsigned draft report by a noncertified appraiser as the basis for the stock valuation reported on Form 706.
Valuation Lessons From Estate Of Adell, Kerry A. Ryan
Valuation Lessons From Estate Of Adell, Kerry A. Ryan
All Faculty Scholarship
In Estate of Adell, the Tax Court determined that the correct value of a decedent’s interest in a closely held corporation was the figure reported on the original estate tax return. The court rejected alternative values as either using the incorrect valuation method or failing to account for the significant value of a key employee’s personal goodwill.
Tax Recognition, Barry Cushman
Tax Recognition, Barry Cushman
Journal Articles
This article was prepared for the St. Louis University Law Journal’s “Teaching Trusts & Estates” issue. Many law students take a course in Trusts & Estates, but comparatively few enroll in a class devoted to the federal wealth transfer taxes. For most law students, the Trusts & Estates course provides the only opportunity for exposure to some of the basic features of the estate tax, the gift tax, the generation-skipping transfer tax, and some related features of the income tax. The coverage demands of the typical Trusts & Estates course do not allow for intensive discussion of these issues, but …
Preserving Preservation: Long Green Valley Association, Conservation Easements, And Charitable Trust Doctrine, Alyssa J. Domzal
Preserving Preservation: Long Green Valley Association, Conservation Easements, And Charitable Trust Doctrine, Alyssa J. Domzal
Maryland Law Review
No abstract provided.
The White Whale: Bringing Emotion And Relevance To The Contemporary Trusts And Estates Course, Wayne M. Gazur
The White Whale: Bringing Emotion And Relevance To The Contemporary Trusts And Estates Course, Wayne M. Gazur
Publications
No abstract provided.
Perpetuities And The Genius Of A Free State, Joshua C. Tate
Perpetuities And The Genius Of A Free State, Joshua C. Tate
Faculty Journal Articles and Book Chapters
The recent rise of perpetual trusts has brought new attention to previously obscure state constitutional prohibitions of perpetuities. This symposium commentary examines the historical origins of the first such prohibition, Clause 23 of the 1776 North Carolina Constitution and Declaration of Rights, which provided that “perpetuities and monopolies are contrary to the genius of a free State, and ought not to be allowed.” Although many good reasons can be offered for the provision, it is curiously absent from the constitutions of the twelve other original states. Why did this provision emerge only in North Carolina, and not in Virginia, Massachusetts, …
A Fresh Look At State Asset Protection Trust Statutes, Ronald J. Mann
A Fresh Look At State Asset Protection Trust Statutes, Ronald J. Mann
Faculty Scholarship
This Article examines the rise of state asset protection trust ('APT) statutes. It juxtaposes two apparently contrary trends: an increase in formal legal responses suggesting that the trusts created under these statutes are likely to have at best limited enforceability and an increase in the adoption and use of these statutes. After summarizing the legal background out of which these two trends arise, I analyze the characteristics of the states that have chosen to adopt them to date and conclude that the size of a state is less predictive of adoption than broader social and economic characteristics of the populace. …
Where Strict Meets Substantial: Oklahoma Standards For The Execution Of A Will, Katheleen Guzman
Where Strict Meets Substantial: Oklahoma Standards For The Execution Of A Will, Katheleen Guzman
Faculty Articles
No abstract provided.
Summary Of In Re Aboud Inter Vivos Trust, 129 Nev. Adv. Op. 97, Emily Anderson
Summary Of In Re Aboud Inter Vivos Trust, 129 Nev. Adv. Op. 97, Emily Anderson
Nevada Supreme Court Summaries
The Court determined two issues: (1) whether NRS 164.010(1) and NRS 164.015(6) give the court in rem jurisdiction to impose a constructive trust on previous trust property; and (2) whether a district court may grant a monetary judgment against former trustees and third parties that was based on the district court’s in rem jurisdiction.
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Mercer Law Review
This Article describes selected cases and significant legislation from June 1, 2012 through May 31, 2013 pertaining to Georgia fiduciary law and estate planning.
Summary Of In Re Estate Of Bethurem, 129 Nev. Adv. Op. 92, Erica C. Smit
Summary Of In Re Estate Of Bethurem, 129 Nev. Adv. Op. 92, Erica C. Smit
Nevada Supreme Court Summaries
The Court determined one issue: (1) whether, in the absence of a presumption of undue influence, a will contestant bears the burden of proving undue influence by a preponderance of the evidence.
Page, Leonard, 1762-1836 (Sc 1191), Manuscripts & Folklife Archives
Page, Leonard, 1762-1836 (Sc 1191), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 1191. Receipts and sundry papers related to the estate of Leonard Page of Logan County, Kentucky.
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.
Washington Trust Laws' Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski
Washington Trust Laws' Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski
Washington Law Review
Washington trust laws were comprehensively revised in 2011 and 2013, resulting in the integration of concepts from the Uniform Trust Code and the addition of some novel provisions. This article discusses in depth the evolution of Washington law regarding the duties to inform and report, the situs of a trust, and representation of interested parties. In addition, this article discusses other UTC provisions that were integrated into Washington statutes and gives an explanation of any departures from UTC language and prior Washington law.
Washington Trust Law's Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski
Washington Trust Law's Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski
Articles
Washington trust laws were comprehensively revised in 2011 and 2013, resulting in the integration of concepts from the Uniform Trust Code and the addition of some novel provisions. This article discusses in depth the evolution of Washington law regarding the duties to inform and report, the situs of a trust, and representation of interested parties. In addition, this article discusses other UTC provisions that were integrated into Washington statutes and gives an explanation of any departures from UTC language and prior Washington law.
Graev: Conditional Facade Easement, Wendy G. Gerzog
Graev: Conditional Facade Easement, Wendy G. Gerzog
All Faculty Scholarship
In Graev v. Commissioner, the Tax Court decided whether the taxpayers’ donations of a facade easement and cash contributions were conditional gifts and therefore disallowable as charitable deductions under the requirements of the regulations. The court reviewed the facts to determine whether the condition was allowed because it was “so remote as to be negligible.” The taxpayers argued that case law at the time of the donation allowed for a donation of between 10 and 15 percent of the value of the property, and that they had deducted a value constituting 11 percent of the property’s appraised value; that the …
Au Revoir, Will Contests: Comparative Lessons For Preventing Will Contests , Margaret Ryznar, Angelique Devaux
Au Revoir, Will Contests: Comparative Lessons For Preventing Will Contests , Margaret Ryznar, Angelique Devaux
Nevada Law Journal
No abstract provided.
Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog
Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog
All Faculty Scholarship
The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.
Trusts & Estates Law—Trust Protectors—Increasing Trust Flexibility And Security While Decreasing Uncertainty Of Liabilities For Doing So: How Amending Ark. Code Ann. § 28-73-808 To Better Conform With The Modern Trend Of Clarifying Trust Protection Could Effectively End The Fiduciary Guessing Game In Arkansas, J. Andy Marshall
University of Arkansas at Little Rock Law Review
No abstract provided.
Should A History Of Spousal Abuse Serve As A Presumptive Bar To Inheritance?, Phyllis C. Taite
Should A History Of Spousal Abuse Serve As A Presumptive Bar To Inheritance?, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Incomplete Wills, Adam J. Hirsch
Incomplete Wills, Adam J. Hirsch
Michigan Law Review
This Article explores the problems that arise when a will fails to dispose of an individual's entire estate, so that she dies partially testate and partially intestate. The questions then raised include (1) whether provisions contained in the will purporting to redefine the individual's intestate heirs should supersede the statutory designations of those heirs, (2) whether inter vivos gifts to heirs should qualify as advancements on the inheritances of those heirs under conditions of partial intestacy, and, most broadly, (3) whether courts should fill in the incomplete portion of an individual's estate plan by extrapolating from the distributive preferences set …
Valuing Fractional Interests In Art For Estate Tax Purposes, Wendy G. Gerzog
Valuing Fractional Interests In Art For Estate Tax Purposes, Wendy G. Gerzog
All Faculty Scholarship
It is difficult to value fractional interests in art because there is virtually no market in those interests. Nevertheless, the Tax Court in Estate of Elkins valued the decedent’s fractional interests in multiple artworks, which the decedent and his children highly cherished. First, the court addressed the restricted agreements under section 2703 and then the court determined the value of decedent’s interests in the art.
Who Killed The Rule Against Perpetuities?, Grayson M. P. Mccouch
Who Killed The Rule Against Perpetuities?, Grayson M. P. Mccouch
Pepperdine Law Review
During the last two decades more than half the states have either abolished or substantially weakened the traditional rule against perpetuities. The increased demand for perpetual trusts is widely attributed to the ability of such trusts to avoid federal wealth transfer taxes. Furthermore, recent empirical studies confirm a correlation between repeal of the rule against perpetuities (coupled with favorable state income tax treatment) and increased personal trust assets and average account size. This symposium article discusses the asymmetric benefits and drawbacks of perpetual trusts and concludes that the decline of the rule against perpetuities cannot be explained solely in terms …
Distracted From Distraction By Distraction: Reimagining Estate Tax Reform, Edward J. Mccaffery
Distracted From Distraction By Distraction: Reimagining Estate Tax Reform, Edward J. Mccaffery
Pepperdine Law Review
Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decedents each year. This Article, prepared for a symposium on Tax Advice for the Second Obama Administration, argues that the estate tax has become largely irrelevant, except ironically as a spur to the creation and perpetuation of dynastic wealth via 'Dynasty Trusts.' The tax no longer meets any compelling policy rationale, such as raising revenue, 'backing up” the income tax, injecting progression into the tax system, or breaking up large concentrations of wealth. It is time to move on, and to …
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.
Book Review, David Mckibbin Iii