Estates and Trusts Commons^™

The Socio-Economics Of The Federal Estate Tax: Why Do So Many People Hate (Or Love) This Centenarian?, Richard Gershon

Akron Law Review

The federal estate tax has faced many detractors during its almost 100 years of existence. While the tax affects only a very small percentage of estates, many have called for its repeal. This Essay discusses the socio-economic reasons why the estate tax should be maintained. The tax is an important source of revenue, and it helps to rectify the growing issue of wealth and income inequality in the United States.

Donative Trusts And Equity At Common Law, Thomas Simmons

Faculty Publications

The historical evolution of express donative trusts in the English Middle Ages down to today both explains and frames the basic elements of a common law trust. Today, trusts in common law countries - and also in many civil law jurisdictions with the exception of China - are utilized in the private donative context to preserve and administer family wealth in ways not otherwise achievable. This paper outlines the basic elements of a common law donative trust from a functional perspective, explaining how trust work as a form of gratuitous transfers and why,

Able Act Accounts: Achieving A Better Life Experience For Individuals With Disabilities With Tax-Preferred Savings (And The Old Reliable Special And Supplemental Needs Trusts), David A. Rephan, Joelle Groshek

Mitchell Hamline Law Review

No abstract provided.

The Practice Of Elder Law, Stuart C. Bear

Mitchell Hamline Law Review

No abstract provided.

Criminal And Adult Protection Financial Exploitation Laws In The United States: How Do The Statutes Measure Up To Existing Research?, Kevin E. Hansen, Jonathan Hampel, Sandra L. Reynolds, Iris C. Freeman

Mitchell Hamline Law Review

No abstract provided.

Practical Islamic Estate Planning: A Short Primer, Imani Jaafar

Mitchell Hamline Law Review

No abstract provided.

The New Minnesota Trust Code: Out With (Most Of) The Old And In With (Most Of) The Utc, Jennifer A. Maas

Mitchell Hamline Law Review

No abstract provided.

Person-Centered Guardianship: How The Rise Of Supported Decision-Making And Person-Centered Services Can Help Olmstead's Promise Get Here Faster, Sean Burke

Mitchell Hamline Law Review

No abstract provided.

Sending The Wrong Message: The Current State Of Minnesota Law Raises Multiple Barriers To Meaningful Resolution For Our Elder Population When Bringing Medical Malpractice Claims, Suzanne M. Scheller

Mitchell Hamline Law Review

No abstract provided.

One Fund Solution And The Pension Crisis, Gordon Butler

Cleveland State Law Review

The next forty years of economic life will be dominated by one underlying theme: dealing with the retirement income security of a growing, aging and longer-lived global population. This is a "can’t run, can’t hide" problem that will affect the lives of almost every human being on the planet . . . Whether you are light in your pension account, whether you have more money than Croesus, whether you live in the well-funded Netherlands, or whether you are a put-upon unambitious young male in Japan who sees no future for himself, you cannot escape this problem.

Before you read very …

Emerging Challenges In Asset Protection Planning, Inga Ivsan

University of Miami Business Law Review

Asset protection planning has gained in popularity and acceptance among estate planners over the past two decades, and is now a headline topic at national legal conferences and a featured subject in law school curricula. While the self-settled spendthrift trust was once considered the domain of a handful of offshore jurisdictions, sixteen American states have now enacted legislation to facilitate such planning closer to home.

This article examines the historical challenges and contemporary threats to asset protection planning, including: Past use of the contempt powers of the courts to compel debtors to repatriate assets held offshore; tort liability for civil …

The Uniform Trust Code And The Common Law: An Analysis Of Three Sections Of The Code That Deviate From The Common Law And Why The Drafters Changed The Law, Christina Bogdanski

Cardozo Law Review

No abstract provided.

Inheritance Rights Of Posthumously Conceived Children: A Plan For Nevada, Cassandra M. Ramey

Nevada Law Journal

No abstract provided.

Early Termination Of A Trust, Jeffrey H. Kahn, Douglas A. Kahn

Scholarly Publications

No abstract provided.

Arkansas’S Trust Code And Trust Planning: A Ten-Year Perspective, Lynn Foster

University of Arkansas at Little Rock Law Review

In 2001, the Uniform Law Commission adopted the Uniform Trust Code, which regulates certain aspects of trusts. One impetus for the trust code was the ever-increasing popularity of revocable trusts as part of standard estate planning packages. Another was the fact that few states—including Arkansas—had well-developed common law trust rules, let alone any statutory trust codes. In 2005, the Arkansas legislature enacted a slightly modified version of the Uniform Trust Code (UTC), titled the Arkansas Trust Code (ATC). At that time, the University of Arkansas at Little Rock Law Review published my article summarizing the most important features of the …

With All My Worldly Goods I Thee Endow: The Law And Statistics Of Dower And Curtesy In Arkansas, J. Cliff Mckinney

University of Arkansas at Little Rock Law Review

No abstract provided.

Inverse Logic: The Shortcomings Of Preventing Corporate Tax Inversion Through Amending Section 7874, Kathy Wong

Cardozo Public Law, Policy & Ethics Journal

No abstract provided.

Give Me Liberty And Give Me Death: The Conflict Between Copyright Law And Estates Law, Michael Rosenbloum

Journal of Intellectual Property Law

No abstract provided.

Trust Term Extension, Reid Kress Weisbord

Florida Law Review

Over the last thirty years, most jurisdictions in the United States have repealed or abrogated the Rule Against Perpetuities, which prohibits perpetual donor control over property. This, in turn, has led estate planning practitioners to consider whether a trust created to comply with the Rule could, after the Rule’s repeal, be extended in perpetuity to provide for future generations of the settlor’s descendants upon petition of the trustee. Trust term extension in this context implicates fundamental questions about the purpose of a trust: For whose benefit—the beneficiaries’, the settlor’s, or the trustee/fiduciary’s—does the trust exist? This Article argues that the …

Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson

ACTEC Law Journal

No abstract provided.