Keynote Address: Immortality And The Law,
2011
Boston College Law School
Keynote Address: Immortality And The Law, Ray Madoff
Ray D. Madoff
No abstract provided.
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.
The 2010 Tax Act's Impact On Estate Planning,
2011
William & Mary Law School
The 2010 Tax Act's Impact On Estate Planning
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Next Generation: Installment Sale To An Intentionally Defective Grantor Trust,
2011
William & Mary Law School
Planning For The Next Generation: Installment Sale To An Intentionally Defective Grantor Trust, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
Noción Y Elementos Existenciales Del Título De Crédito,
2011
ITESM Campus Puebla
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
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are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form.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) …
Excluding Expert Valuation Testimony,
2011
University of Baltimore School of Law
Excluding Expert Valuation Testimony, Wendy G. Gerzog
All Faculty Scholarship
In Boltar, a case in which the Tax Court addressed the valuation of a conservation easement, the court ruled on the admissibility of expert testimony.
Generalidades De La Propiedad Intelectual En México,
2011
ITESM Campus Puebla
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
Front Matter,
2011
Maurice A. Deane School of Law at Hofstra University
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.
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.
Immortality And The Law,
2011
Boston College Law School
The Risks And Values Of Dynasty Trusts,
2011
Boston College Law School
The Risks And Values Of Dynasty Trusts, Ray Madoff
Ray D. Madoff
No abstract provided.
La Jurisprudencia En México,
2011
ITESM Campus Puebla
La Jurisprudencia En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?
Notariado Y Correduria Y Su Registro En México,
2011
ITESM Campus Puebla
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
How Succession Law Shapes Society,
2011
Boston College Law School
Front Matter (Letter From The Editor, Masthead, Etc.),
2011
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.), Tim Kelly
The Contemporary Tax Journal
No abstract provided.
Summaries From The Tei-Sjsu Tax Policy Conference-- The State Of Tax Policy In California,
2011
San Jose State University
Summaries From The Tei-Sjsu Tax Policy Conference-- The State Of Tax Policy In California, Linda Yung, Tim Kelly, Sylvia Han, Vuong Luong, Brian Ross, Zhi Jun Lim, Victoria Lau
The Contemporary Tax Journal
No abstract provided.
Front Matter,
2011
Maurice A. Deane School of Law at Hofstra University
The Gatekeeper Initiative And The Risk-Based Approach To Client Due Diligence: The Imperative For Voluntary Good Practices Guidance For U.S. Lawyers,
2011
Maurice A. Deane School of Law at Hofstra University
The Gatekeeper Initiative And The Risk-Based Approach To Client Due Diligence: The Imperative For Voluntary Good Practices Guidance For U.S. Lawyers, Kevin L. Shepherd
ACTEC Law Journal
No abstract provided.
