Estates and Trusts Commons^™

Legacies Of A Pandemic: Remote Attestation And Electronic Wills, Richard F. Storrow

Mitchell Hamline Law Review

No abstract provided.

Restricting Funeral Expense Deductions, William A. Drennan

Dickinson Law Review (2017-Present)

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 extravagant …

The Future Of Electronic Wills In Rhode Island After Covid-19, Crystal L. Collins.

Roger Williams University Law Review

No abstract provided.

2021 Surveys Of Rhode Island Law

Roger Williams University Law Review

No abstract provided.

Fringe Inheriting: Probate Avoidance At Both Ends Of The Wealth Spectrum, Allison Anna Tait

Law Faculty Publications

The principal system in the United States for transferring wealth from one generation to the next - the probate system - is a historically and steadfastly public one. Probate is a set of public processes and a court system created to situate and facilitate wealth transfer, giving legal imprimatur to the distribution of family money. Nevertheless, while the probate system may be the central and most conventional system for transferring wealth, not all families and individuals avail themselves of the system. The broad swath of families who avail themselves of the services and certain benefits of the probate system are, …

Prepaid Death, Victoria J. Haneman

Scholarly Works

No abstract provided.

Kumble V. Voccola, 253 A.3d 1248 (R.I. 2021), Aryamen Andrew Omshehe

Roger Williams University Law Review

No abstract provided.

When Beneficiaries Predecease: An Empirical Analysis, Adam J. Hirsch

Emory Law Journal

Under current law, bequests to beneficiaries who predecease the testator “lapse” to the beneficiary of the residuary, unless they are preserved for the descendants of predeceased beneficiaries under an “antilapse” statute. The beneficiaries covered by antilapse statutes vary from state to state, but in most states today the statutes apply only to blood relatives of the testator as distant as first cousins. This Article examines the public policy of antilapse statutes, assessing them by undertaking the first-ever survey of popular preferences concerning the matter. Harvesting evidence for five types of beneficiaries, the study finds that the prevailing structure of antilapse …

Wills & Trusts, Gerry W. Beyer

SMU Annual Texas Survey

No abstract provided.

On Disgorgement And Punitive Damages In Trust Law, Daniel B. Kelly

Journal Articles

Private and charitable trusts hold trillions of dollars in assets. Trustees manage, invest, and distribute these assets, subject to fiduciary duties, including the duty of loyalty and prudence. But the remedies for fiduciary breach, and their justifications, are convoluted. The conventional view, especially in law and economics, is to characterize most fiduciary relationships, including trusts, as contractual and most fiduciary duties as implicit contract terms. One might suppose, then, that the optimal remedy for fiduciary breach would be the same as the usual remedy for contractual breach: damages. But the traditional equitable remedies in fiduciary law, and modern remedies in …

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. This article also …

Trusts From A To Z: Legal Ethics, Thomas Simmons

Faculty Publications

No abstract provided.

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?, 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 compliance jurisdiction. Part …

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 be …

Wills, Trusts, And Estates, Katherine E. Ramsey, Sarah J. Brownlow

University of Richmond Law Review

The 2021 Virginia General Assembly did not pass any major laws governing estates or trusts this year. However, it did pass several legislative efforts related to the field and of which practitioners should be aware. Perhaps the most relevant update given the COVID-19 pandemic was the Legislature’s effort to modernize procedures for electronic notarizations and electronic recording of documents. Another new law was designed to improve retirement savings participation rates in the Commonwealth by requiring certain employers to enroll their employees by default in a new, state-facilitated individual retirement account program. The Legislature also passed several bills designed to make …

Property Law For The Ages, Michael C. Pollack, Lior Jacob Strahilevitz

Articles

Within the next forty years, the number of Americans over age sixty-five is projected to nearly double. This seismic demographic shift will necessitate a reckoning in several areas of law and policy, but property law is especially unprepared. Built primarily for young and middle-aged white men, the common law of property has been critiqued for decades for the ways in which it oppresses or simply leaves behind people based on their race, sex, Native heritage, and more. This Article contributes a new focus on property law’s treatment of people based on their advanced age. Burdened by higher relocation costs, more …

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

Articles & Chapters

No abstract provided.

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, Kaity Y. Emerson, Kevin Bennardo

Nevada Law Journal

No abstract provided.