Message To Congress: Halt The Tax Exemption For Perpetual Trusts,
2010
University of Michigan Law School
Message To Congress: Halt The Tax Exemption For Perpetual Trusts, Lawrence W. Waggoner
Articles
The federal estate tax is in abeyance this year. The popular press has picked up on the possibility that the estates of billionaires such as the late George Steinbrenner, who owned the New York Yankees, will escape the tax. The House Ways and Means Committee, chaired by Representative Sander Levin of Michigan, and the Senate Finance Committee, chaired by Senator Max Baucus of Montana, are now considering two questions: what the maximum rate and exemption will be when the estate tax returns and whether the tax will be reinstated for this year. Lurking behind the headlines but equally important is …
Should Charitable Trust Enforcement Rights Be Assignable?,
2010
Southern Methodist University, Dedman School of Law
Should Charitable Trust Enforcement Rights Be Assignable?, Joshua C. Tate
Faculty Journal Articles and Book Chapters
In recent years, scholars have given much attention to the problem of charitable trust enforcement. Departing from the common law, section 405(c) of the Uniform Trust Code provides that “[t]he settlor of a charitable trust, among others, may maintain a proceeding to enforce the trust.” This Article addresses the question of whether, and to what extent, a settlor’s right to enforce a charitable trust should be assignable to third parties. Should the law permit the settlor of a charitable trust to assign her enforcement rights after the creation of the trust, or should assignments be recognized only if they are …
Integrating Marital Property Into A Spouse’S Elective Share,
2010
The Catholic University of America, Columbus School of Law
Integrating Marital Property Into A Spouse’S Elective Share, Raymond C. O'Brien
Scholarly Articles
First, this Article begins with history, as this forms the basis of electiveshare law. It is necessary to begin with the historical basis of a spouse's right to support, and then proceed to examine how and why a spouse obtained a share of the property acquired during marriage. Second, because a spouse's rights at death were often very different from those that a spouse would obtain at divorce, it is necessary to explain the various judicial and statutory models adopted by the states to provide a modicum of protection to a surviving spouse at death. There are many models and …
Child Trust Fund,
2010
William & Mary Law School
Child Trust Fund, Christopher L. Griffin Jr.
Faculty Publications
No abstract provided.
It Takes A Village: Considering The Other Interests At Stake When Extending Inheritance Rights To Posthumously Conceived Children,
2010
University of Georgia School of Law
It Takes A Village: Considering The Other Interests At Stake When Extending Inheritance Rights To Posthumously Conceived Children, Morgan K. Wood
Georgia Law Review
The advent of assisted reproductive technologies has brought into existence a new class of children: those not conceived until after the death of one biological parent, or posthumously conceived children. Such a child may be born after a parent dies from a terminal illness or is killed in military action. Is the child legally recognized as the child of the deceased parent,and may the child inherit from that parent's estate? Not surprisingly, the law has been slow to evolve to deal with this relatively new concept. Only twelve states to date have enacted statutes specifically addressing posthumously conceived children, so …
The End Of Probate,
2010
Benjamin N. Cardozo School of Law
