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This page is a archive of recent entries in the Fiduciary Issues category.

Estate Planning + Taxation is the previous category.

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Gerry W. Beyer, Governor Preston E. Smith Regents Professor of Law at Texas Tech University School of Law, and Kimberly Sias, J.D. Candidate at Texas Tech University School of Law, have published an article entitled "What Estate Planners Need to...

Continue reading "Gerry W. Beyer and Kimberly Sias: "What Estate Planners Need to Know About the Revised Uniform Anatomical Gift Act""

Nancy A. McLaughlin, Robert W. Swenson Professor of Law at the University of Utah S.J. Quinney College of Law, and W. William Weeks, Adjunct Professor of Law at Indiana University Maurer School of Law, have published an article in the...

Continue reading "Nancy A. McLaughlin and W. William Hicks: "Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight""

Alison L. Slater, J.D. candidate, Quinnipiac University School of Law, has published a note entitled "Inconceivable Consequences: Why the Recent UPC Amendments Were Correct to Reject a 'Consent in a Record' Requirement," in the Quinnipiac Probate Law Journal.  According to...

Continue reading "Alison L. Slater: "Inconceivable Consequences: Why the Recent UPC Amendments Were Correct to Reject a 'Consent in a Record' Requirement""

Alyssa A. DiRusso, Associate Professor, Samford University Cumberland School of Law, has published an article entitled "The Dynamics of Wills and Demographic Status," in the Quinnipiac Probate Law Journal.  The following is an abstract of the article:"In this Article, I...

Continue reading "Alyssa A. DiRusso: "Testacy and Intestacy: "The Dynamics of Wills and Demographic Status""

Martin W. O'Toole: "Trusts & Estates"

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Martin W. O'Toole, partner at Harter Secrest & Emery LLP, has published an article entitled "Trusts & Estates," in the Syracuse Law Review.  According to Wills, Trusts & Estates Prof Blog, "this article is part of a 2007-2008 Survey of...

Continue reading "Martin W. O'Toole: "Trusts & Estates" "

Ralph C. Brashier, Cecil C. Humphreys Professor of Law at the University of Memphis Cecil C. Humphreys School of Law, has published an article entitled "Policy, Perspective, and the Proxy Will," in the South Carolina Law Review.  The following is...

Continue reading "Ralph C. Brashier: "Policy, Perspective, and the Proxy Will" "

Merric Law Firm, LLC, in Denver, Colorado, will be hosting a webinar on February 23, 2010, titled "Powers of Appointment," at 1:00 PM EST.  To register for the webinar, please visit http://www.swiftpage6.com/CampResource/2Y0VX7DLHV8S6IKC/BIO/text.pdf.  Registration must be complete at or before 12:00...

Continue reading "February 23 Merric Law Firm, LLC Webinar: "Powers of Appointment""

John H. Martin, Visiting Professor of Law at Ohio Northern University Claud W. Pettit College of Law, has published an article entitled "Reconfiguring Estate Settlement," in the Minnesota Law Review.  The following is a summary of the article:"Probate, the judicial...

Continue reading "John H. Martin: "Reconfiguring Estate Settlement""

Courtney Wheeler, 2010 J.D. candidate at Texas Tech University, has published a comment entitled "Public Policy or Political Correctness: Addressing the Dilemma of Applying Public Policy to Inheritance Issues," in the Estate Planning & Community Property Law Journal.  The following...

Continue reading "Courtney Wheeler: "Who's Your Daddy? Exhumation to Establish Paternity Must be Reigned in by a Uniform Procedure""

Christopher T. Elmore, 2010 J.D. candidate at Texas Tech University, has published a comment entitled "Public Policy or Political Correctness: Addressing the Dilemma of Applying Public Policy to Inheritance Issues," in the Estate Planning & Community Property Law Journal.  According...

Continue reading "Christopher T. Elmore: "Public Policy or Political Correctness: Addressing the Dilemma of Applying Public Policy to Inheritance Issues""

James Tawney, 2010 J.D. candidate at Texas Tech University, has published a comment entitled "Public Policy or Political Correctness: Addressing the Dilemma of Applying Public Policy to Inheritance Issues," in the Estate Planning & Community Property Law Journal.  According to...

Continue reading "James Tawney: "Calling All Criminals, Our State Will Protect Your Crack House: Homestead Protection's Application to Forfeiture Resulting From Criminal Conduct""

Wiley E. Rice, Professor of Law at St. Mary's University, has published an article entitled "Destroyed Community Property, Damages Persons, and Insurers' Duty to Indemnify Innocent Spouses and Other Co-Insured Fidicuaries: An Attempt to Harmonize Conflicting Federal and State Courts'...

Continue reading "Wiley E. Rice: "Destroyed Community Property, Damaged Persons, and Insurers' Duty to Indemnify Innocent Spouses and Other Co-Insured Fiduciaries: An Attempt to Harmonize Conflicting Federal and State Courts' Declaratory Judgments""

John H. Langbein has posted an article on SSRN titled "Burn the Rembrandt? Trust Law's Limits on the Settlor's Power to Direct Investments." The abstract follows below: Abstract:      Most but not all rules of trust law are default rules...

Continue reading "John H. Langbein: Burn the Rembrandt? Trust Law's Limits on the Settlor's Power to Direct Investments "

The Trust Advisor Blog has posted an article by Jerry Cooper.  The article analyzes the following factors to determine the best states to set up trusts and provides graph that displays these findings: 1) Whether a state imposes an income...

Continue reading "The Trust Advisor Blog Article by Jerry Cooper Determines the Best States to Set Up Trusts"

Marya P. Robben and Bob Cohen have published "Estate Planning with Life Insurance Policies: Reduce Potential Liability Claims While Improving a Client's Estate Plan"  in the January/February edition of Probate & Property.  According to Wills, Trusts & Estates Prof Blog,...

Continue reading "Marya P. Robben and Bob Cohen: "Estate Planning with Life Insurance Policies: Reduce Potential Liability Claims While Improving a Client's Estate Plan""

Alyssa DiRusso has published an article entitled "Testacy and Intestacy: The Dynamics of Wills and Demographic Status," which was published in Quinnipiac Probate Law Journal.  The following is the abstract of the article: "In this Article, I seek to investigate...

Continue reading "Alyssa DiRusso: "Testacy and Intestacy: The Dynamics of Wills and Demographic Status""

In PLRs 2000905030 and 200905031, the IRS ruled that the issuance of endowment shares by an exempt educational organization to a charitable remainder unitrust of which it is the trustee, making or receiving of payments regarding the shares, and holding...

Continue reading "PLRs 2000905030 + 200905031: Issuance of Endowment Shares to Trust Doesn't Create UBTI"

In PLR 200905016, the IRS ruled that naming a section 501(c)(3) organization as the designated beneficiary of an employee's deferred compensation if the employee's spouse makes a qualified disclaimer of the deferred compensation or predeceases the employee will not preclude...

Continue reading "PLR 200905016: Charitable Beneficiary Designation of Retirement Plan Doesn't Preclude Corporate Compensation Deduction"

In PLR 20090504, the IRS ruled that a surviving spouse was eligible to contribute amounts distributed from her husband's retirement plan to an individual retirement account and that the contribution constituted a valid rollover under section 402.s */ @font-face {font-family:Courier;...

Continue reading "PLR 200905040: IRS Rules Contribution of Decedent's Benefits to IRA is Valid Rollover"