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Full-Text Articles in Taxation-Federal Estate and Gift

In Memory Of Professor James E. Bond, Janet Ainsworth Jan 2020

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.


Table Of Contents, Seattle University Law Review Jan 2020

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Table Of Contents, Seattle University Law Review Sep 2019

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Table Of Contents, Seattle University Law Review Feb 2019

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Motive, Duty, And The Management Of Restricted Charitable Gifts, John K. Eason Jan 2010

Motive, Duty, And The Management Of Restricted Charitable Gifts, John K. Eason

Faculty Articles

Set against the backdrop of fiduciary duties governing nonprofit organization management, this article explores donor restrictions imposed upon gifts made to charitable recipients. The particular focus falls upon charitable gift restrictions that prove difficult for the recipient organization’s management to implement as time passes from the date of the gift. This article examines the trust doctrine of cy pres as the traditional remedial device for addressing such concerns, but ultimately finds that doctrine wanting - particularly so in an environment of increasingly corporate charitable governance. After explaining the long-noted vagaries of cy pres in practical application, this article reveals the …


Home From The Islands: Domestic Asset Protection Trust Alternatives Impact Traditional Estate And Gift Tax Planning Considerations, John K. Eason Jan 2000

Home From The Islands: Domestic Asset Protection Trust Alternatives Impact Traditional Estate And Gift Tax Planning Considerations, John K. Eason

Faculty Articles

As the US becomes increasingly litigious, US citizens are more frequently sheltering their wealth in offshore asset protection trusts, or OAPTs. This article provides a thorough overview of the topic, discussing a variety of pertinent legal information.