Wright & Emrick, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide

Danaya C. Wright and Stephanie Emrick have made available for download their article, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide, 78 Maryland Law Review 511. The Abstract is as follows: This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of … Continue reading Wright & Emrick, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide

Unearthing the Origins of Quasi-Property Status by Alix Rogers (Oct. 30, 2019)

Alix Rogers has made her paper, Unearthing the Origins of Quasi-Property Status, available for download. This article was published as a part of the Hastings Law Journal. The abstract of this article, available on SSRN, reads as follows: Under contemporary American law human corpses and some bodily parts are classified as quasi-property. Quasi-property is an … Continue reading Unearthing the Origins of Quasi-Property Status by Alix Rogers (Oct. 30, 2019)

Intensity and Authenticity: The Duty to Give Real and Genuine Consideration in the Context of Superannuation Trusts by Samantha Hepburn (Sept. 28, 2019)

Samantha Hepburn has made her paper, Intensity and Authenticity: The Duty to Give Real and Genuine Consideration in the Context of Superannuation Trusts, available for download. This article was published as a part of a Deakin Law School Research Paper. The abstract of this article, available on SSRN, reads as follows: This article critically examines … Continue reading Intensity and Authenticity: The Duty to Give Real and Genuine Consideration in the Context of Superannuation Trusts by Samantha Hepburn (Sept. 28, 2019)

Trust and Advice by Andrew S. Gold (Oct. 2, 2019)

Andrew Gold has made his paper, Trust and Advice, available for download. This article was published as a part of Forthcoming, in Fiduciaries and Trust: Ethics, Politics, Economics and Law. The abstract of this article, available on SSRN, reads as follows: Trust matters to fiduciary law in a variety of ways. This chapter focuses on … Continue reading Trust and Advice by Andrew S. Gold (Oct. 2, 2019)

Civil and Common Law by Lionel Smith (Sept. 24, 2019)

Lionel Smith has made his paper, Civil and Common Law, available for download. This article was published as a part of the Oxford Handbook of the New Private Law. The abstract of this article, available on SSRN, reads as follows: This text is a chapter in the forthcoming Oxford Handbook of the New Private Law. … Continue reading Civil and Common Law by Lionel Smith (Sept. 24, 2019)

Foreword: Twenty Years of the Uniform Trust Code by Jeffrey A. Cooper (Oct. 11, 2019)

Jeffrey Cooper has made his paper, Foreword: Twenty Years of the Uniform Trust Code, available for download. This article was published as a part of the ACTEC Law Journal. The abstract of this article, available on SSRN, reads as follows: As we approach the 20th anniversary of the codification of the Uniform Trust Code (the … Continue reading Foreword: Twenty Years of the Uniform Trust Code by Jeffrey A. Cooper (Oct. 11, 2019)

Discretion and Equitable Compensation by Simone Degeling (Nov. 21, 2019)

Simone Degeling has made her paper, Discretion and Equitable Compensation, available for download. This article was published as a part of Simone Degeling and Jason NE Varuhas Equitable Compensation and Disgorgement of Profit. The abstract of this article, available on SSRN, reads as follows: This chapter considers the ambit of equitable compensation. As an equitable … Continue reading Discretion and Equitable Compensation by Simone Degeling (Nov. 21, 2019)

Non-Charitable Purpose Trusts: The Missing Right to Forego Enforcement by Kelvin F.K. Low (Jan. 3, 2020)

Kelvin Low has made his paper, Non-Charitable Purpose Trusts: The Missing Right to Forego Enforcement, available for download. This article was published as a part of Cambridge University Press. The abstract of this article, available on SSRN, reads as follows: Orthodox trust law invalidates non-charitable purpose trusts on the basis of the beneficiary principle. However, … Continue reading Non-Charitable Purpose Trusts: The Missing Right to Forego Enforcement by Kelvin F.K. Low (Jan. 3, 2020)

Resolving the Status of the Bare Trust by Robert Flannigan (Jan. 5, 2020)

Robert Flannigan has made his paper, Resolving the Status of the Bare Trust, available for download. This article was published as a part of a working paper series. The abstract of this article, available on SSRN, reads as follows: A number of diverse arrangements commonly are described as “bare trusts.” Trustees are said to be … Continue reading Resolving the Status of the Bare Trust by Robert Flannigan (Jan. 5, 2020)

Trust Parties’ Uniquely Easy Access to Rescission: Analysis, Critique And Reform by Adam S. Hofri-Winogradow and Gadi Weiss (Nov. 27, 2019)

Adam S. Hofri-Winogradow and Gadi Weiss have made their paper, Trust Parties’ Uniquely Easy Access to Rescission: Analysis, Critique And Reform, available for download. This article was published as a part of the Modern Law Review. The abstract of this article, available on SSRN, reads as follows: This article shows that parties to trusts currently … Continue reading Trust Parties’ Uniquely Easy Access to Rescission: Analysis, Critique And Reform by Adam S. Hofri-Winogradow and Gadi Weiss (Nov. 27, 2019)

Comment Letter of Professors John D. Morley and Robert H. Sitkoff on the Office of the Comptroller of the Currency’s Advance Notice of Proposed Rulemaking on the Definition of ‘Fiduciary Capacity’ Regarding ‘Directed Trusts’ by John Morley and Robert H. Sitkoff (Nov. 8, 2019)

John Morley and Robert Sitkoff have made their paper, Comment Letter of Professors John D. Morley and Robert H. Sitkoff on the Office of the Comptroller of the Currency's Advance Notice of Proposed Rulemaking on the Definition of 'Fiduciary Capacity' Regarding 'Directed Trusts', available for download. This article was published as a comment letter from … Continue reading Comment Letter of Professors John D. Morley and Robert H. Sitkoff on the Office of the Comptroller of the Currency’s Advance Notice of Proposed Rulemaking on the Definition of ‘Fiduciary Capacity’ Regarding ‘Directed Trusts’ by John Morley and Robert H. Sitkoff (Nov. 8, 2019)

What Probate Courts Cite: Lessons from the New York County Surrogate’s Court 2017-2018 by Bridget J. Crawford (Nov. 4, 2019)

Bridget J. Crawford has made her paper, What Probate Courts Cite: Lessons from the New York County Surrogate's Court 2017-2018, available for download. This article was published as a part of the UC Davis Law Review. The abstract of this article, available on SSRN, reads as follows: By knowing what a judge cites, one may … Continue reading What Probate Courts Cite: Lessons from the New York County Surrogate’s Court 2017-2018 by Bridget J. Crawford (Nov. 4, 2019)

Constructive Trusts and Fraudulent Transfers: When Worlds Collide by David Gray Carlson (Nov. 11, 2019)

David Gray Carlson has made his paper, Constructive Trusts and Fraudulent Transfers: When Worlds Collide, available for download. This article was published as a part of the Marquette Law Review. The abstract of this article, available on SSRN, reads as follows: When Ponzi schemes collapse and enter into bankruptcy liquidation, bankruptcy trustees assume that conveyances … Continue reading Constructive Trusts and Fraudulent Transfers: When Worlds Collide by David Gray Carlson (Nov. 11, 2019)

The Myth of Testamentary Freedom by Melanie B. Leslie (Nov. 4, 2019)

Melanie Leslie has made her paper, The Myth of Testamentary Freedom, available for download. This article was published as a part of the Arizona Law Review. The abstract of this article, available on SSRN, reads as follows: This article examines how courts enforce moral norms by manipulating doctrines· designed to root out wills that lack … Continue reading The Myth of Testamentary Freedom by Melanie B. Leslie (Nov. 4, 2019)

IPB Tax, Trusts & Estates Newsletter: October 2019 Edition

Ivins Phillips Barker published its October installment of the Tax, Trusts, and Estates newsletter. The following articles are included within this edition: Recent Developments: Income Taxes and Real Property Interests - IRS guidance on the Section 199A 20% pass-through deduction and two New York cases upholding double taxation for individuals domiciled outside of NY offer opportunities … Continue reading IPB Tax, Trusts & Estates Newsletter: October 2019 Edition

A Will Without Ink and Paper by Paul Sullivan (Oct. 18, 2019)

Paul Sullivan, a columnist at the New York Times, analyzes the new trend of creating online wills and trust documents, along with the proposed laws that seek to legitimize this practice. According to Sullivan, online wills have been available for years through sites such as Rocket Lawyer and Legal Zoom. Although these wills can be … Continue reading A Will Without Ink and Paper by Paul Sullivan (Oct. 18, 2019)

Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy by Enrico Moretti and Daniel J. Wilson (Oct. 21, 2019)

Enrico Moretti and Daniel Wilson have made their paper, Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy, available for download. This article was published as a working paper for the National Bureau of Economic Research. The abstract of this article, available on SSRN, reads as follows: We study the effect of state-level … Continue reading Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy by Enrico Moretti and Daniel J. Wilson (Oct. 21, 2019)

2018 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper and John R. Ivimey (Oct. 15, 2019)

Jeffrey Cooper and John Ivimey have made their paper, 2018 Developments in Connecticut Estate and Probate Law, available for download. This article was published as a part of the Harvard Journal of Law and Technology, Forthcoming. The abstract of this article, available on SSRN, reads as follows: This Article provides a summary of recent developments … Continue reading 2018 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper and John R. Ivimey (Oct. 15, 2019)

The Social Afterlife by Andrew Gilden (Sept. 14, 2019)

Andrew Gilden has made his paper, The Social Afterlife, available for download. This article was published as a part of the Harvard Journal of Law and Technology, Forthcoming. The abstract of this article, available on SSRN, reads as follows: Death is not what it used to be. With the rise of social media and advances … Continue reading The Social Afterlife by Andrew Gilden (Sept. 14, 2019)

Red States, Blue States: Lessons from the State Death Tax Credit and the “SALT” Deduction by Jeffrey A. Cooper (Sept. 13, 2019)

Jeffrey Cooper has made his paper, Red States, Blue States: Lessons from the State Death Tax Credit and the "SALT" Deduction, available for download. This article was published as a part of The Tax Lawyer journal. The abstract of this article, available on SSRN, reads as follows: Since 1861, every version of the federal income … Continue reading Red States, Blue States: Lessons from the State Death Tax Credit and the “SALT” Deduction by Jeffrey A. Cooper (Sept. 13, 2019)