Outlier On Lgbtq Rights: Japanese Ban On Same-Sex Marriage And Its Contradiction In The Age Of Globalization,
2024
Brooklyn Law School
Outlier On Lgbtq Rights: Japanese Ban On Same-Sex Marriage And Its Contradiction In The Age Of Globalization, Yumi Higashi
Brooklyn Journal of International Law
Japan is the only Group of Seven country yet to recognize same-sex marriage. Despite strong public support for marriage equality, the conservative dominance of the Japanese legislature and the Japanese courts’ deferential approach have stalled the change. This Note will analyze the legal issues and implications of Japan’s failure to recognize same-sex marriage and Japan’s worldwide inheritance tax regime, with an emphasis on cross-border succession and estate planning. Specifically, the Note argues that the United States, as the only country with which Japan has a treaty in estate, inheritance, and gift tax, should renegotiate the treaty as it could have …
Trust And Estates Attorney Panel And Networking Reception,
2024
Cori A. Robinson PLLC
Trust And Estates Attorney Panel And Networking Reception, Trusts And Estates Law Society (Tels), Cori A. Robinson, Daniel B. Axman, Mindy H. Stern, Saverio (Sam) Cereste, Stewart E. Sterk
2024–2025 Flyers
The event took place on November 12 at 6:00 PM in Room 1008 and featured a panel of attorneys discussing their career paths and developments in the field. Panelists included Cori A. Robinson, Daniel B. Axman, Mindy H. Stern, and Saverio (Sam) Cereste. The discussion was moderated by Professor Stewart Sterk of Cardozo School of Law.
Looking Through Trusts,
2024
Allard School of Law, University of British Columbia
Looking Through Trusts, Adam S. Hofri, Mark Bennett
Osgoode Hall Law Journal
As everyone knows, trusts are often used to avoid or subvert different rules of law. To combat such avoidance, jurisdictions enacted anti-avoidance rules; yet many of these rules do not fully prevent trusts-based avoidance, or in some cases reflect some jurisdictions’ acceptance of such avoidance. We review the anti-avoidance rules applied by Canada, the US, the UK, Australia and New Zealand to try and stymie trusts-based avoidance in three subject areas: distribution of family property on divorce or separation, taxation of income accrued in settlor-controlled trusts, and means-tested eligibility for welfare benefits. We find that anti-avoidance doctrines are often less …
Cy Pres Silliness: Remedies That Do Not Remediate The Harm,
2024
Northwestern Pritzker School of Law
Cy Pres Silliness: Remedies That Do Not Remediate The Harm, Phil Pillari
Northwestern University Law Review
Class actions play an important role in civil litigation, but they suffer from a serious problem. No matter how many plaintiffs are in the class, the individual claims are often miniscule, which can make distributing the inevitable settlement futile. Very few people make a claim, and it often costs more to mail the check than the check is worth. To solve this problem, Steven Shepherd proposed importing the cy pres doctrine (a trusts and estates device that allows courts to rewrite an unenforceable trust) into the class actions context. Shepherd’s framework instructs courts to devise the next best alternative for …
Hidden Until The End: The Need To Inform Medicaid Enrollees Of Estate Recovery Costs Before Their Death,
2024
Belmont University College of Law
Hidden Until The End: The Need To Inform Medicaid Enrollees Of Estate Recovery Costs Before Their Death, Ashley Bassel Griffith
Law Faculty Scholarship
This Article examines the Medicaid estate recovery program and argues that its current notice framework fails to provide meaningful disclosure to Medicaid enrollees regarding the financial consequences of long-term services and supports (LTSS) coverage. Although Medicaid insures approximately one in five individuals in the United States, it uniquely requires certain beneficiaries—primarily individuals age fifty-five or older receiving LTSS—to repay covered costs from their estates after death. Federal law mandates recovery but does not require states to inform applicants or enrollees of anticipated or accrued estate recovery costs during their lifetimes. As a result, families frequently receive notice of substantial recovery …
In Re Estate Of Crossguns, 24-Ap-03 (Blkft. Tr. Ct. App., Sept 23, 2024),
2024
University of Montana
In Re Estate Of Crossguns, 24-Ap-03 (Blkft. Tr. Ct. App., Sept 23, 2024), Blackfeet Appellate Court
Court Decisions
In the Blackfeet Tribal Court of Appeals, the Court affirmed a trial court order finding the appointment of decedent’s son as personal representative of decedent’s estate after appellant claimed Tribal Court erred when it proceeded with a hearing to determine the heirs of Decedent’s estate for lack of jurisdiction. Issues of Tribal Court jurisdiction and the validity of a decedent’s will are questions of law and will be reviewed de novo. The Blackfeet Tribal Law and Order Code, Ch. 3, Sec. 4 provides that the Blackfeet Tribal Cour has civil subject matter jurisdiction over probate proceedings.
University Of The District Of Columbia Law Review,
2024
University of the District of Columbia School of Law
University Of The District Of Columbia Law Review, University Of The District Of Columbia Law Review
University of the District of Columbia Law Review
No abstract provided.
The Curious Case Of The James Brown Estate,
2024
University of Florida Levin College of Law
The Curious Case Of The James Brown Estate, Lee-Ford Tritt
UF Law Faculty Publications
Great musicians are larger than life, and the most iconic of them become members of an elite musical monarchy: Michael Jackson was the King of Pop, Aretha Franklin was the Queen of Soul, and Prince Rogers Nelson was Prince. Similarly, James Brown, the inventor of funk music, landed a seat at this table of legendary musicians. Although lacking a royal honorific, James Brown was "the Godfather of Soul." The Godfather of Soul, though, shared more than musical prowess with these other iconic musicians. The estates of James Brown, Michael Jackson, Aretha Franklin, and Prince all continue to face legal obstacles—years …
Broken Kinship: Family Property Disputes And The Common Intention Constructive Trust In Singapore,
2024
Singapore Management University
Broken Kinship: Family Property Disputes And The Common Intention Constructive Trust In Singapore, Hang Wu Tang
Research Collection Yong Pung How School Of Law
There has been a proliferation of common intention constructive trust claims in Singapore. The main reason is that families have acquired real estate using their collective earning power without explicitly considering the individual entitlement of each family member. When a dispute arises, the claim is often pleaded as a common intention constructive trust. The complication with applying the law on the common intention constructive trust is that this is an English doctrine developed to deal with a different social context i.e. the breakdown of the relationship between cohabiting couples. In Singapore, the common intention constructive trust applies primarily in a …
Dol Fiduciary Rule 3.0 Strikeout, Base Knock, Or Home Run?,
2024
DePaul University
Dol Fiduciary Rule 3.0 Strikeout, Base Knock, Or Home Run?, Antolin Reiber
DePaul Business & Commercial Law Journal
No abstract provided.
Money Is Morphing - Cryptocurrency Can Morph To Be An Environmentally And Financially Sustainable Alternative To Traditional Banking,
2024
DePaul University
Money Is Morphing - Cryptocurrency Can Morph To Be An Environmentally And Financially Sustainable Alternative To Traditional Banking, Clovia Hamilton
DePaul Business & Commercial Law Journal
No abstract provided.
Survey Evidence In Trademark Actions,
2024
DePaul University
Survey Evidence In Trademark Actions, Ioana Vasiu And Lucian Vasiu
DePaul Business & Commercial Law Journal
No abstract provided.
Corporate Governance And Compelled Speech: Do State-Imposed Board Diversity Mandates Violate Free Speech?,
2024
DePaul University
Corporate Governance And Compelled Speech: Do State-Imposed Board Diversity Mandates Violate Free Speech?, Salar Ghahramani
DePaul Business & Commercial Law Journal
No abstract provided.
The Real Persons Are The Corporations We Made Along The Way,
2024
DePaul University College of Law
The Real Persons Are The Corporations We Made Along The Way, Leonard Brahin
DePaul Business & Commercial Law Journal
No abstract provided.
Front Matter,
2024
DePaul University
Decoding Cryptocurrency Taxes: The Challenges For Estate Planners,
2024
Duke Law
Decoding Cryptocurrency Taxes: The Challenges For Estate Planners, Max Angel
Duke Law & Technology Review
In this article, Angel explores the unique challenges of estate planning with cryptocurrency, which include accurately valuing those assets, preserving their value, and addressing the complex tax implications of transferring cryptocurrency to heirs.
Sicelo Edgar Mpanza N.O V Jabulile Lucy Mpanza And Others (28/2023) [2023] Szsc 59 (18/122023),
2024
LLM Disability Rights, University of Pretoria
Sicelo Edgar Mpanza N.O V Jabulile Lucy Mpanza And Others (28/2023) [2023] Szsc 59 (18/122023), Phakama C. Shili, Simangele D. Mavundla
SAIPAR Case Review
This case note provides a critical analysis of the landmark Eswatini Supreme Court case of Mpanza v Mpanza as it pertains to nullification of colonial legislative provisions that discriminate against individuals who were married under customary law during their lifetime by exempting their estates from the jurisdiction of the Master of the High Court. Section 68 of the Administration of Estates Act of 1902 regulates the administration of the estates of Africans who die having contracted a customary marriage and encompasses specific clauses that establish the exclusion of the estates from the jurisdiction of the Master of the High Court. …
Unintended Consequences Of Fetal Personhood Statutes: Examples From Tax, Trusts, And Estates,
2024
Elisabeth Haub School of Law at Pace University
Unintended Consequences Of Fetal Personhood Statutes: Examples From Tax, Trusts, And Estates, Bridget J. Crawford, Alexis C. Borders, Katherine Keating
Elisabeth Haub School of Law Faculty Publications
The laws of taxation, trusts, and estates are new fronts in the culture wars over abortion. After the Supreme Court's 2022 decision in Dobbs v. Jackson Women's Health Organization, some anti-abortion states enacted fetal personhood statutes that have the potential to unsettle and destabilize longstanding legal doctrines that otherwise create predictability and stability in the laws of taxation and succession. This Article makes three principal claims: descriptive, predictive, and normative. First, the Article explores how Dobbs opened the door for states like Georgia to treat zygotes-embryos-fetuses as “dependents” for state income tax purposes. Second, the Article identifies some of the …
Speed Networking Event,
2024
Yeshiva University, Cardozo School of Law
Speed Networking Event, Cardozo Trusts And Estates Law Society
2023–2024 Flyers
No abstract provided.
Is A Will Better Than Intestacy?,
2024
Pepperdine Caruso School of Law
Is A Will Better Than Intestacy?, Kristine S. Knaplund
University of Cincinnati Law Review
No abstract provided.
