Topic
Trust
1,086 published works
Wills, Trusts & Estates Prof Blog
July 2007 Issue of Wealth Strategies Journal Posted
The following articles have now been posted on the Wealth Strategies Journal and are available for download: Choices: Why Do I Need A Trust? Setting the Stage for Decision-Making by…
Wills, Trusts & Estates Prof Blog
Gift Tax Consequences of Trusts Employing Distribution Committee
The following is from IR-2007-127, July 9, 2007:The Internal Revenue Service * * * is reconsidering a series of private letter rulings (PLRs) * * *.The PLRs address, in part,…
Wills, Trusts & Estates Prof Blog
Grandchildren Born After Son’s Death Covered by Father’s Trust
Settlor created a trust for his "issue" and "descendants" in 1969. Three years after Settlor's son died, the son's widow gave birth to a child and after another two years…
Wills, Trusts & Estates Prof Blog
New Edition of Dobris, Sterk, and Leslie’s Estates and Trusts Released
The third edition of Estates and Trusts by Joel C. Dobris (Professor of Law, UC Davis School of Law) Stewart E. Sterk (H. Bert and Ruth Mack Professor of Real…
Wills, Trusts & Estates Prof Blog
Planning Opportunities With Irrevocable Life Insurance Trusts
Patrick J.Lannon (White & Case, LLP, Miami, Florida) has published his article, Planning Opportunities With Irrevocable LifeInsurance Trusts, in the May 2007 edition of Estate Planning.Here is the introduction:With current…
Wills, Trusts & Estates Prof Blog
Benefiting Grandchildren Through Lifetime and Testamentary Transfers
MichaelA. Kirtland (Kirtland & Seal, L.L.C., ColoradoSprings, Colorado) has published his article, Benefiting Grandchildren Through Lifetime and Testamentary Transfers,in the May 2007 edition of Estate Planning.Here is the conclusion:This article…
Wills, Trusts & Estates Prof Blog
Supercharged Credit Shelter Trust
MitchellM. Gans, JonathanG. Blattmachr, and Diana S. C. Zeydelhave published their article, Supercharged Credit Shelter Trust, in the July/August2007 issue of Probate and Property. Here are their summaries and conclusions:Given…
Elder Law Prof Blog
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Wills, Trusts & Estates Prof Blog
Prince William Gains Partial Access to Princess Di’s Estate
Prince William, the son of Diana (Princess of Wales) and Charles (Prince of Wales), turned 25 years of age on Thursday, June 21, 2007. Reaching this milestone entitles him to…
La Revue
La fiducie : a form of French trust
Something of an unknown creature that is long overdue according to some observers, but greeted with scepticism by others, the concept of la fiducie, inspired by the anglo-american notion of…