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Articles 1 - 3 of 3
Full-Text Articles in Taxation-State and Local
Perpetuities Or Tax: Explaining The Rise Of The Perpetual Trust, Max M. Schanzenbach, Robert H. Sitkoff
Perpetuities Or Tax: Explaining The Rise Of The Perpetual Trust, Max M. Schanzenbach, Robert H. Sitkoff
Public Law and Legal Theory Papers
By abolishing the Rule Against Perpetuities, 21 states have validated perpetual trusts. The prevailing view among scholars is that the 1986 generation skipping transfer (GST) tax prompted the movement to abolish the Rule by conferring a salient tax advantage on long-term trusts. However, an alternate view holds that demand for perpetual trusts stems from donors’ preference for control independent of tax considerations. Proponents of both views have adduced supporting anecdotal evidence. Using state-level panel data on trust assets prior to the adoption of the GST tax, we examine whether a state’s abolition of the Rule gave the state an advantage …
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
The Afterlife Of The Meretricious Relationship Doctrine: Applying The Doctrine Post Mortem, John E. Wallace
The Afterlife Of The Meretricious Relationship Doctrine: Applying The Doctrine Post Mortem, John E. Wallace
Seattle University Law Review
The meretricious relationship doctrine has received increased attention in recent years largely due to its application to same-sex couples' and the national debate on same-sex marriage. However, the importance of the doctrine, applicable also to heterosexual couples, extends beyond this recent focus. The number of unmarried, committed persons cohabitating has been increasing rapidly. Over eleven million people reported being unmarried but living with a partner in 2000, an increase of seventy-two percent since 1990. As the number of unmarried persons cohabitating increases, so will the importance of the doctrine. The meretricious relationship doctrine is a judicially-created equitable doctrine that allows …