Taxation-Federal Estate and Gift Commons^™

Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Once More Unto The Breach, Renee R. Roth, William P. Lapiana

Other Publications

No abstract provided.

Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana

Articles & Chapters

No abstract provided.

Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price

NYLS Law Review

No abstract provided.

The Geography Of Marriage, William P. Lapiana

Articles & Chapters

No abstract provided.

Does “Defalcation” By A Fiduciary, Rendering A Debt Nondischargeable, Include Unknowing Breach Of The Duty Of Loyalty? (Bullock V. Bank Champaign, N.A.), Marshall E. Tracht

Other Publications

CASE AT A GLANCE

Petitioner Randy Curtis Bullock, trustee of a family trust, loaned trust funds to himself, jointly with his mother, for business purposes. These loans were all repaid. A state court entered judgment against him for breach of fiduciary duty, ordering that profits from the loaned moneys be paid to the trust. The Supreme Court must decide whether Bullock’s liability for self-dealing, without conscious misbehavior, is nondischargeable as a “defalcation while acting in a fiduciary capacity.

Credit Shelter Trusts And Probability: Does One Exclude The Other, Marc S. Bekerman

Articles & Chapters

In the September/ October 2009 issue of Probate & Property, the author published an article titled What Portability Means to Trust and Estate Professionals, contemplating the possibility that the estate of a surviving spouse might be permitted to use the unused estate tax applicable exemption amount from the estate of his or her predeceased spouse. This concept has been referred to as portability of the applicable exemption amount, and the article identified several issues that might arise should portability be permitted. This article is a follow-up to that prior article because portability has indeed been enacted as part of the …

When The Endowment Tanks, Jeffrey J. Haas

Articles & Chapters

No abstract provided.

When The Endowment Tanks: Some Lessons For Nonprofits, Jeffrey J. Haas

Other Publications

No abstract provided.

Modern Coverture: Old Wine In Old Bottles, William P. Lapiana

Articles & Chapters

No abstract provided.

Pandora’S Box: Managerial Discretion And The Problem Of Corporate Philanthropy, Faith Stevelman

Articles & Chapters

Corporate giving to 501(c)(3) nonprofits (“charities”) is a more curious, varied and interesting phenomenon than commentators have recognized. Such “gifts” can be grouped generally into four categories. First, Giving to executives’ preferred charities represents an alternative form of compensation. Second, corporate philanthropy is often tied to the company’s commercial advertising, as a method of promoting consumer goodwill and sales. Thirdly, some corporate gifts may be motivated by their leaders’ desire to “give back” to the community, as an expression of corporate social responsibility. Finally, corporations may use contributions to politically enabled nonprofits, including think tanks and market-oriented/ “public interest” litigation …

The Innocent Spouse Rules, Richard C.E. Beck

Articles & Chapters

No abstract provided.