For Love Or Money? Legal Treatment Of Golddiggers,
2012
Benjamin N. Cardozo School of Law
For Love Or Money? Legal Treatment Of Golddiggers, Stewart E. Sterk
Articles
No abstract provided.
Dead Hand Investing: The Enforceability Of Trust Investment Directives,
2011
Maurice A. Deane School of Law at Hofstra University
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
ACTEC Law Journal
No abstract provided.
Front Matter,
2011
Maurice A. Deane School of Law at Hofstra University
Presumed Equal: Shares Of Cotenants,
2011
Maurice A. Deane School of Law at Hofstra University
Presumed Equal: Shares Of Cotenants, John V. Orth
ACTEC Law Journal
No abstract provided.
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes,
2011
Maurice A. Deane School of Law at Hofstra University
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
ACTEC Law Journal
No abstract provided.
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?,
2011
Maurice A. Deane School of Law at Hofstra University
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
ACTEC Law Journal
No abstract provided.
Wills, Trusts, Guardianships, And Fiduciary Administration,
2011
Mercer University School of Law
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Mercer Law Review
This Article describes selected cases and significant legislation from the period of June 1, 2010 through May 31, 2011 that pertain to Georgia fiduciary law and estate planning.
Flp Loss, But Crummey Win,
2011
University of Baltimore School of Law
Flp Loss, But Crummey Win, Wendy G. Gerzog
All Faculty Scholarship
In Turner the Tax Court determined that section 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.
Wills, Trusts, And Estates,
2011
Hunton & Williams, L.L.P., Richmond, Virginia
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
The 2011 session of the Virginia General Assembly enacted wills, trusts, and estates legislation that: (i) eliminated a potential federal transfer tax trap in inter vivos marital trusts, (ii) interpreted transfer tax formula clauses in light of recent changes in federal law, and (iii) adopted the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act. Three other legislative enactments and seven opinions of the Supreme Court of Virginia during the twelve months ending June 1, 2011, addressed issues affecting this field. In addition to addressing those developments, this article summarizes a recent federal district court opinion that dealt with a significant …
Estate And Probate Law—Testamentary Disposition Of Non-Probate Assets: Whether Iras Are Comparable To Life Insurance Policies And Whether Testators Should Be Able To Change An Ira Beneficiary By Will. Nunnenman V. Estate Of Grubbs, 2010 Ark. App. 75, __ S.W.3d __.,
2011
University of Arkansas Little Rock
Estate And Probate Law—Testamentary Disposition Of Non-Probate Assets: Whether Iras Are Comparable To Life Insurance Policies And Whether Testators Should Be Able To Change An Ira Beneficiary By Will. Nunnenman V. Estate Of Grubbs, 2010 Ark. App. 75, __ S.W.3d __., Ashley L. Haskins
University of Arkansas at Little Rock Law Review
No abstract provided.
Kennedy V. Plan Administrator For Dupont Savings & Investment Plan: Anti-Alienation And Anti-Cutback Rules,
2011
William & Mary Law School
Kennedy V. Plan Administrator For Dupont Savings & Investment Plan: Anti-Alienation And Anti-Cutback Rules, Christina Payne-Tsoupros
W&M Law Student Publications
No abstract provided.
The New Super-Charged Pat (Power Of Appointment Trust),
2011
University of Baltimore School of Law
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
All Faculty Scholarship
This article proposes to repeal the QTIP provisions in order to collect revenue now for transfers that are essentially transfers to third parties and not to the decedent's spouse. Because there are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form. A super-charged PAT would thereby be able to preserve the decedent's GST tax exemption (like a reverse QTIP), create a decedent's by-pass trust by allowing a PAT (or a partial PAT) …
What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children,
2011
West Virginia University College of Law
What Sex-Ed Didn't Teach You: Addressing The Inadequacies Of West Virginia Code Section 42-1-8 And The Future Of Posthumously Conceived Children, Andrew S. Felts
West Virginia Law Review
No abstract provided.
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?,
2011
Maurice A. Deane School of Law at Hofstra University
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
ACTEC Law Journal
No abstract provided.
Front Matter,
2011
Maurice A. Deane School of Law at Hofstra University
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform,
2011
Maurice A. Deane School of Law at Hofstra University
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
ACTEC Law Journal
No abstract provided.
The Limitations Of An Economic Agency Cost Theory Of Trust Law,
2011
University of Florida College of Law
The Limitations Of An Economic Agency Cost Theory Of Trust Law, Lee-Ford Tritt
Cardozo Law Review
Should the donor's specific interests or potentially conflicting theoretical economic principles control the creation and administration of trusts? In a highly influential article advancing an agency cost framework for trust law, Harvard Law Professor Robert Sitkoff suggests retooling trust law to focus on wealth maximization and to minimize costs stemming from an assumed misalignment of the interests between deemed "principals" and "agents" within the trust setting. An agency cost theory of trust law, however, reduces the complex, highly idiosyncratic, and emotionally charged nature of trust law into a simple business relationship. Given the special nature of trust law and practice …
Joint Bank Accounts In New York: Confusion, Discrimination, And The Need For Change,
2011
Benjamin N. Cardozo School of Law
Joint Bank Accounts In New York: Confusion, Discrimination, And The Need For Change, Carolyn Satenberg
Cardozo Public Law, Policy & Ethics Journal
The note argues that New York's legal presumption of joint tenancy in joint bank accounts disproportionately burdens same-sex couples, leading to unfair gift and estate tax implications. It advocates for reforming New York's approach to align with the Uniform Probate Code (UPC), which better reflects depositor intent and reduces discrimination. The current system, compounded by federal policies like the Defense of Marriage Act (DOMA), exacerbates financial and emotional hardships for same-sex couples in tax and probate matters.
Referenda And The District Of Columbia's Human Rights Act: Voting On Same-Sex Marriage In The Nation's Capital,
2011
George Mason University
Referenda And The District Of Columbia's Human Rights Act: Voting On Same-Sex Marriage In The Nation's Capital, Jacob Stewart
Legislation and Policy Brief
Beginning with Massachusetts in 2003, the courts and legislatures of many states have had to decide whether same-sex marriage is or should be a fundamental right under their respective constitutions. Although only five states and the District of Columbia legally perform same-sex marriages, a few other jurisdictions are in the process of proposing laws moving in that direction. However, the vast majority of states are holding fast to the traditional heterosexual definition of marriage. Thirty-eight states have adopted some sort of Defense of Marriage Act, constitutional amendment, or similar measure that defines marriage as the union between one man and …
Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving,
2011
University of Arlkansas at Little Rock William H. Bowen School of Law
Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach
Law Faculty Scholarship
In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver's heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a decedent's estate--and these forced shares are assessed against a notional “estate” that includes the testator's inter vivos gifts. If the total of these forced shares exceeds the amount actually available in the decedent's estate at death, the recipients of the gifts, or their successors, may be forced …
