Trustee Liability For Breach Of Trust -- Loss Or Profit, Or Loss And Profit,
2019
Maurice A. Deane School of Law at Hofstra University
Trustee Liability For Breach Of Trust -- Loss Or Profit, Or Loss And Profit, Kenneth F. Joyce
ACTEC Law Journal
No abstract provided.
Just Say No: Reasons States Have Not Adopted The Utc,
2019
Maurice A. Deane School of Law at Hofstra University
Just Say No: Reasons States Have Not Adopted The Utc, Robert Barton
ACTEC Law Journal
No abstract provided.
The Need For A New Type Of Purpose Trust, The Stewardship Trust,
2019
Maurice A. Deane School of Law at Hofstra University
The Need For A New Type Of Purpose Trust, The Stewardship Trust, Susan N. Gary
ACTEC Law Journal
No abstract provided.
The Dark Side Of Codification,
2019
Maurice A. Deane School of Law at Hofstra University
The Dark Side Of Codification, Thomas P. Gallanis
ACTEC Law Journal
No abstract provided.
Purpose Trust Cy Pres,
2019
Maurice A. Deane School of Law at Hofstra University
Front Matter,
2019
Maurice A. Deane School of Law at Hofstra University
Foreword: Twenty Years Of The Uniform Trust Code,
2019
Maurice A. Deane School of Law at Hofstra University
Foreword: Twenty Years Of The Uniform Trust Code, Jeffrey A. Cooper
ACTEC Law Journal
As we approach the 20th anniversary of the codification of the Uniform Trust Code (the "UTC"), it has been enacted in 35 jurisdictions and remains under consideration elsewhere. It has proven to be both popular and influential, generating spirited debates about issues ranging from ministerial to transformative. It has impacted numerous aspects of trust and estate practice, including estate planning, trust administration, and fiduciary litigation.
This is the foreword to a special issue of the ACTEC Law Journal to be produced to mark the occasion of the UTC’s 20th anniversary. In this very brief work, I provide a quick overview …
The Prudent Investor Rule Past, Present And Future: A View From Illinois,
2019
Maurice A. Deane School of Law at Hofstra University
The Prudent Investor Rule Past, Present And Future: A View From Illinois, Jane G. Ditelberg
ACTEC Law Journal
No abstract provided.
Who Is A Qualified Beneficiary?,
2019
Maurice A. Deane School of Law at Hofstra University
Who Is A Qualified Beneficiary?, John P. Edgar
ACTEC Law Journal
No abstract provided.
A Powerful Tool: Modification Or Termination Of A Noncharitable Irrevocable Trust By Consent Under Section 411(A) Of The Uniform Trust Code,
2019
Maurice A. Deane School of Law at Hofstra University
A Powerful Tool: Modification Or Termination Of A Noncharitable Irrevocable Trust By Consent Under Section 411(A) Of The Uniform Trust Code, Maureen L. O'Leary
ACTEC Law Journal
No abstract provided.
Beyond Utc Section 808 And The Uniform Directed Trust Act,
2019
Maurice A. Deane School of Law at Hofstra University
Beyond Utc Section 808 And The Uniform Directed Trust Act, Wayne E. Reames
ACTEC Law Journal
No abstract provided.
Utc's Duty To Inform And Report At 20 -- How Mandatory Is Transparency?,
2019
Maurice A. Deane School of Law at Hofstra University
Utc's Duty To Inform And Report At 20 -- How Mandatory Is Transparency?, Mel M. Justak, Anne-Marie Rhodes
ACTEC Law Journal
No abstract provided.
Settlor-Authorized Fiduciary Indifference To Trust Purposes And The Interests Of Beneficiaries,
2019
Maurice A. Deane School of Law at Hofstra University
Settlor-Authorized Fiduciary Indifference To Trust Purposes And The Interests Of Beneficiaries, James P. Spica
ACTEC Law Journal
No abstract provided.
Alternative Dispute Resolution And The Uniform Trust Code -- Colorado's Approach,
2019
Maurice A. Deane School of Law at Hofstra University
Alternative Dispute Resolution And The Uniform Trust Code -- Colorado's Approach, Darla L. Daniel
ACTEC Law Journal
No abstract provided.
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests,
2019
Brooklyn Law School
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Us And Capital Flight,
2019
University of Michigan Law School
Us And Capital Flight, Reuven S. Avi-Yonah
Articles
The recent leaks of the Panama and Paradise Papers have highlighted the difficulty of taxing the income of residents of developed and developing offshore countries. The basic problem is that such income is subject to neither withholding at source nor information reporting. In the absence of both withholding and reporting, it is easy to use tax havens to hide such income from tax authorities. Estimates of the scope of the problem vary widely, but it is certainly larger than the $200 billion in estimated losses from legal corporate tax avoidance.
This article explains the historic roots of this problem, which …
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests,
2019
Brooklyn Laws School
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Tax Talk And Reproductive Technology,
2019
Elisabeth Haub School of Law at Pace University
Tax Talk And Reproductive Technology, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
The tax system both reacts to and helps create attitudes about the value of certain behaviors and choices. This Article makes three principal claims—one empirical, one normative, and one interpretative. The Article demonstrates through data that a representative sample of fertility clinics in the United States does not make information about the tax consequences of compensated human egg transfers—commonly called egg “donation”—publicly available. In 2015, in a case of first impression, the United States Tax Court decided in Perez v. Commissioner that a compensated egg transferor must report as income any amount she receives for her eggs. Although the Tax …
Mormon Profit: Brigham Young, Tithing, And The Bureau Of Internal Revenue,
2019
Brigham Young University Law School
Mormon Profit: Brigham Young, Tithing, And The Bureau Of Internal Revenue, Samuel D. Brunson
BYU Law Review
No abstract provided.
Taxing "All Other Income" In Singapore And Malaysia,
2019
Singapore Management University
Taxing "All Other Income" In Singapore And Malaysia, Vincent Ooi
Research Collection Yong Pung How School Of Law
Section 10(1)(g) of the Singapore Income Tax Act is a ‘sweeping-up’ provision which catches all income not falling under sections 10(1)(a)–(f). More than 50 years after its introduction, the application of section 10(1)(g) is still unclear despite the test laid out in IB v CIT. This article notes that the current jurisprudence is limited to cases involving gains or profits from the disposal of assets. It argues that the reliance on the Australian Myer Emporium test in IB v CIT was misplaced and that the section 10(1)(g) test should not have a sole focus on intention. Rather, it proposes a …
