Deducting Family Office Investment Expenses After Lender,
2020
Maurice A. Deane School of Law at Hofstra University
Deducting Family Office Investment Expenses After Lender, Robert Daily
ACTEC Law Journal
No abstract provided.
Married Is As Married Does(?),
2020
Maurice A. Deane School of Law at Hofstra University
Married Is As Married Does(?), William P. Lapiana
ACTEC Law Journal
No abstract provided.
Front Matter,
2020
Maurice A. Deane School of Law at Hofstra University
Marriage: The Surest Way To Entitlements,
2020
Maurice A. Deane School of Law at Hofstra University
Marriage: The Surest Way To Entitlements, L. Victoria Meier
ACTEC Law Journal
No abstract provided.
In Memory Of Professor James E. Bond,
2020
Seattle University School of Law
In Memory Of Professor James E. Bond, Janet Ainsworth
Seattle University Law Review
Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.
Table Of Contents,
2020
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?,
2020
Associate at the Law Firm of Van Leer and Greenberg Esqs.
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?, Matthew Van Leer-Greenberg Esq., Llm
Roger Williams University Law Review
No abstract provided.
Making Tax Policy Great Again: America, You've Been Trumped,
2020
University of Oklahoma College of Law
Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite
Faculty Articles
No abstract provided.
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?,
2019
Brooklyn Law School
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Brooklyn Journal of Corporate, Financial & Commercial Law
In 2014, the Fifth Circuit held that Mr. Elkins’s estate was entitled to apply a fractional ownership discount to determine the taxable value of the undivided interest in artwork. The estate received a $14 million refund plus interest. The Internal Revenue Code directs taxpayers to value the items in a gross estate at their fair market value. Fractional ownership adds another problem in the valuation of an estate’s interest property. In general, courts have accepted fractional ownership discounts for real property. In contrast, courts have been reluctant to apply a fractional ownership discount for artwork. This Note will argue that …
Front Matter,
2019
Maurice A. Deane School of Law at Hofstra University
Re-Considering Undue Influence In The Digital Era,
2019
Maurice A. Deane School of Law at Hofstra University
Re-Considering Undue Influence In The Digital Era, Jodie Distler
ACTEC Law Journal
No abstract provided.
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected,
2019
Maurice A. Deane School of Law at Hofstra University
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected, James C. Milton, Katheleen R. Guzman
ACTEC Law Journal
No abstract provided.
Making Directed Trusts Work: The Uniform Directed Trust Act,
2019
Maurice A. Deane School of Law at Hofstra University
Making Directed Trusts Work: The Uniform Directed Trust Act, John D. Morley, Robert H. Sitkoff
ACTEC Law Journal
Directed trusts have become a familiar feature of trust practice in spite of considerable legal uncertainty about them. Fortunately, the Uniform Law Commission has just finished work on the Uniform Directed Trust Act (UDTA), a new uniform law that offers clear solutions to the many legal uncertainties surrounding directed trusts. This article offers an overview of the UDTA, with particular emphasis on four areas of practical innovation. The first is a careful allocation of fiduciary duties. The UDTA’s basic approach is to take the law of trusteeship and attach it to whichever person holds the powers of trusteeship, even if …
The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust,
2019
Maurice A. Deane School of Law at Hofstra University
The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust, William R. Culp Jr., Paul M. Hattenhauer, Briani Bennett Mellen
ACTEC Law Journal
No abstract provided.
Table Of Contents,
2019
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
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
