University of Florida Levin College of Law
University of Washington School of Law
Rutgers University Business School
University of Kentucky College of Law
University of Arkansas at Little Rock William H. Bowen School of Law
North Carolina Central University
University of Nevada, Las Vegas -- William S. Boyd School of Law
University of Minnesota Law School
Conveying Estate Planning To The 21st Century: Adoption Of Electronic Wills Legislation,
2022
University of St. Thomas, Minnesota
Conveying Estate Planning To The 21st Century: Adoption Of Electronic Wills Legislation, Spencer Riegelman
University of St. Thomas Law Journal
No abstract provided.
The Future Of Testamentary Capacity,
2022
Rutgers Law School
The Future Of Testamentary Capacity, Reid Kress Weisbord, David Horton
Washington and Lee Law Review
Recently, the #FreeBritney saga cast a harsh spotlight on state guardianship systems. Yet despite their serious flaws, guardianship regimes have benefited from waves of reform. Indeed, since the 1970s, most jurisdictions have taken steps to protect the autonomy of people with cognitive, intellectual, or developmental disabilities (CIDD). Likewise, lawmakers are currently experimenting with supported decision-making (SDM): an alternative to guardianship designed to help individuals with CIDD make their own choices. These changes are no panacea, but they have modernized a field that once summarily denied “idiots” and “lunatics” power over their affairs.
However, in a related context, the legal system ...
How Should Inheritance Law Remediate Inequality?,
2022
University of Washington School of Law
How Should Inheritance Law Remediate Inequality?, Felix B. Chang
Washington Law Review
This Article argues that trusts and estates (“T&E”) should prioritize intergenerational economic mobility—the ability of children to move beyond the economic stations of their parents—above all other goals. The field’s traditional emphasis on testamentary freedom, or the freedom to distribute property in a will as one sees fit, fosters the stickiness of inequality. For wealthy settlors, dynasty trusts sequester assets from the nation’s system of taxation and stream of commerce. For low-income decedents, intestacy (i.e., the system of property distribution for a person who dies without a will) splinters property rights and inhibits their ...
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce,
2022
Depaul University College of Law
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business and Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring,
2022
Drake University Law School
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business and Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge,
2022
University of North Dakota School of Law
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business and Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society,
2022
University of Calgary
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business and Commercial Law Journal
No abstract provided.
Monsanto: Creator Of Cancer Liability,
2022
DePaul University
Monsanto: Creator Of Cancer Liability
DePaul Business and Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies,
2022
DePaul University
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business and Commercial Law Journal
No abstract provided.
Worshiping At The Feet Of Wealth: Self-Settled Asset Protection Trusts And Their Public Policy Implications,
2022
Pepperdine University
Worshiping At The Feet Of Wealth: Self-Settled Asset Protection Trusts And Their Public Policy Implications, Kelsey Massey
The Journal of Business, Entrepreneurship & the Law
The primary concern of this note is summarizing the public policy concerns concerning Domestic Self-Settled Asset Protection Trusts (DAPT) debated by scholars in a concise way and critiquing them. Secondly, this note seeks to compile various alternative structures suggested by scholars. Part I will explain the basic nature of spendthrift trusts and explain the history leading to the current DAPT structure. Part II will briefly explore the differences between Offshore Self-Settled Asset Protection Trusts (OAPTs) and DAPTs. Part III provides an overview of the relevant policy arguments for and against DAPT statutes and an analysis of their relative persuasiveness. Part ...
What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps,
2022
Golden Gate University School of Law
What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps, Mary Scott Polk
GGU Tax & Estate Planning Review
With the rise in mobile payment applications, charitable donations using these platforms are increasing; equally, the use of a conduit between a donor and a charity to solicit and collect donations for the charity’s benefit is growing. If a charity is overfunded or the charitable purpose is no longer available, the conduit is caught holding a pool of designated donations without the ability to contact the donors for permission for a similar or alternate use. Using the Internal Revenue Code requirements, the authority and regulations are not apparent for a charitable contribution through a conduit, particularly not for a ...
How Should Inheritance Law Remediate Inequality?,
2022
University of Cincinnati College of Law
How Should Inheritance Law Remediate Inequality?, Felix B. Chang
Faculty Articles and Other Publications
This Essay argues that trusts and estates (“T&E”) should prioritize intergenerational economic mobility—the ability of children to move beyond the economic station of their parents—above all other goals. The field’s traditional emphasis on testamentary freedom fosters the stickiness of inequality. For wealthy settlors, dynasty trusts sequester assets from the nation’s system of taxation and stream of commerce. For low-income decedents, intestacy splinters property rights and inhibits their transfer, especially to nontraditional heirs.
Holistically, this Essay argues that T&E should promote mean regression of the wealth distribution curve over time. This can be accomplished by loosening spending in ultrawealthy households and spurring savings and investment in low-income households.
T&E scholars are tackling inequality with greater urgency than ever before; yet basic questions remain. The Essay contributes to these conversations by articulating a comprehensive framework for progressive inheritance law that redresses long-term inequality.
Restricting Funeral Expense Deductions,
2022
Southern Illinois University School of Law
Restricting Funeral Expense Deductions, William A. Drennan
Dickinson Law Review
During the Middle Ages, the wealthy often requested burial in mass graves with their fellow mortals, as a sign of humility. But since the rise of the cult of the individual during the Renaissance, individual burial plots have been an expression of prestige, wealth, and social status for some. For example, Leona Helmsley, real estate baroness and “Queen of Mean,” dedicated $3 million upon her death for the care and maintenance of her 1300 square foot, $1.4 million mausoleum. Respectful disposition of the body is a hallmark of civilization and a common law requirement of estate administration, but an ...
A Trap For The Unwary: Enforcing Writs Of Seizure And Sale Against Joint Tenancies,
2022
Singapore Management University
A Trap For The Unwary: Enforcing Writs Of Seizure And Sale Against Joint Tenancies, Hang Wu Tang
Research Collection School Of Law
Joint tenancies are a common method of holding properties in Singapore, and yet, the issue in relation to enforcing writs of seizure and sale against a judgment debtor who owns a property on a joint tenancy with another is fraught with great legal and procedural uncertainty. This paper seeks to cut through the thicket of confusion by unpacking the various legal and procedural difficulties surrounding enforcing a judgment via a writ of seizure and sale against a judgment debtor who owns property as a joint tenant with another. Specifically, this article seeks to offer solutions to the practical difficulties of ...
Disinheritance, Discrimination, And The Case For Including Adult Independent Children In Dependants’ Relief Schemes: Lawen Estate V Nova Scotia,
2021
University of New Brunswick, Faculty of Law
Disinheritance, Discrimination, And The Case For Including Adult Independent Children In Dependants’ Relief Schemes: Lawen Estate V Nova Scotia, Jane Thomson
Dalhousie Law Journal
In 2019 a Superior Court in Nova Scotia excluded adult independent children as “Dependants” under Nova Scotia’s Testator’s Family Maintenance Act. The decision was based on a finding that testamentary autonomy is a constitutional right protected by s. 7 of Canada’s Charter of Rights and Freedoms. This article explains why the constitutional decision in Lawen Estate v Nova Scotia was incorrect. It also demonstrates why the inclusion of adult independent children in dependants’ relief schemes is not only benign in most instances, but may play a role in preventing the perpetuation of discrimination in the private law ...
Wills, Trusts, Guardianships, And Fiduciary Administration,
2021
Mercer University School of Law
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Mercer Law Review
This Article discusses significant cases decided by the Georgia Court of Appeals during the period of June 1, 2020, through May 31, 2021, pertaining to Georgia fiduciary law, guardianship, and estate planning. This Article also describes the highlights of legislation contained in a comprehensive bill that revised and clarified the laws relating to wills, trusts, and the administration of estates and that became effective January 1, 2021.
Electronic Wills: Why Would Georgia Choose To Delay The Inevitable?,
2021
Mercer University School of Law
Electronic Wills: Why Would Georgia Choose To Delay The Inevitable?, Jacob C. Wilson
Mercer Law Review
This Comment assesses the changes in Georgia’s laws regarding the formalities of wills and analyzes how acceptance of an electronic will in Georgia would be an acceptable response to the changing times. Part I analyzes how Georgia’s wills statutes have changed and discusses how the wills law came into fruition today. Part II analyzes the Electronic Wills Act, states that have passed statutes considering the Act, and a review of Georgia’s legislative approach to the Act. Part III reviews an in-depth analysis of (a state) that has passed the Electronic Wills Act that operates in a strict ...
Socially Distant Signing: Why Georgia Should Adopt Remote Will Execution In The Post-Covid World,
2021
University of Georgia School of Law
Socially Distant Signing: Why Georgia Should Adopt Remote Will Execution In The Post-Covid World, Jessie Daniel Rankin
Georgia Law Review
In the wake of the COVID-19 pandemic, Georgia Governor Brian Kemp and other state governors issued emergency executive orders authorizing the attestation and execution of wills, trusts, and other testamentary documents through the use of audio-video technology. Most states have traditionally required that such testamentary documents be signed in the physical presence of two or more witnesses to be valid. Georgia’s executive order permits these witnesses to instead observe the signing via video-conferencing software, alleviating the requirement that the witnesses be physically present with the testator. This authorization, however, only exists through this executive order and could lapse or ...
Estate Planning For Cannabis Business Owners: An Introduction,
2021
Elisabeth Haub School of Law at Pace University
Estate Planning For Cannabis Business Owners: An Introduction, Bridget J. Crawford, Jonathan G. Blattmachr
Elisabeth Haub School of Law Faculty Publications
As more states legalize cannabis sales, estate planners may increasingly be called upon to advise clients with interests in cannabis-related businesses. This essay seeks to assist estate planners in two ways. First, it aims to raise general awareness of cannabis business owners' unique concerns. Second, the essay provides an overview of some of the fundamental issues about which cannabis business owners are likely to seek estate planning advice: business formation matters, wealth transfers, the ability of trusts to own cannabis-related businesses, and gift, estate, and income tax considerations.
In most states that permit legal cannabis sales, there is limited (or ...
Unleashing Pets From Dead-Hand Control,
2021
University of Nevada, Las Vegas -- William S. Boyd School of Law
Unleashing Pets From Dead-Hand Control, Kaity Y. Emerson, Kevin Bennardo
Nevada Law Journal
No abstract provided.
