David Fowler Johnson (Winstead PC): Administering Trusts in Recessions: Trust Loans to Beneficiaries (October 30, 2020)

David Fowler Johnson, of Winstead PC, has made available for download his article, "Administering Trusts in Recessions: Trust Loans to Beneficiaries," published in JDSUPRA. The abstract is as follows: Beneficiaries often request that a trustee make them a loan from trust property. In an economic downturn, such requests are even more prevalent. As a general … Continue reading David Fowler Johnson (Winstead PC): Administering Trusts in Recessions: Trust Loans to Beneficiaries (October 30, 2020)

Emmaline Jurgena and Jason Kohout (Foley & Lardner LLP): Mission-Related Investments under Trust Law (October 12, 2020)

Emmaline Jurgena and Jason Kohout, of Foley & Lardner LLP, have made available for download their article, "Mission-Related Investments under Trust Law," published in JDSUPRA. The abstract is as follows: As explored in a previous article, the IRS clarified that mission-related investments (MRIs) will not trigger the private foundation “jeopardy investment” rule (that is, a private foundation cannot make … Continue reading Emmaline Jurgena and Jason Kohout (Foley & Lardner LLP): Mission-Related Investments under Trust Law (October 12, 2020)

Shahbaz Ahmad Cheema, Distribution of Inheritance under Islamic Law: An Appraisal of Online Inheritance Calculators (August 16, 2020)

Shahbaz Ahmad Cheema, of Punjab University - Law College, has mad available for download his article, Distribution of Inheritance under Islamic Law: An Appraisal of Online Inheritance Calculators. The abstract is as followed: With the proliferation of the internet, new modes of access and dissemination have been invented. This paradigmatic shift is not only providing … Continue reading Shahbaz Ahmad Cheema, Distribution of Inheritance under Islamic Law: An Appraisal of Online Inheritance Calculators (August 16, 2020)

Paul Bonner: Final regs. outline trust and estate expenses still deductible under TCJA (September 22, 2020)

Paul Bonner's column in the Journal of Accountancy focuses on new IRS tax law updates. His article, Final regs. outline trust and estate expenses still deductible under TCJA, begins as follows: The IRS on Monday issued final regulations (T.D. 9918) clarifying that certain expenses incurred by, and certain excess deductions upon the termination of, an … Continue reading Paul Bonner: Final regs. outline trust and estate expenses still deductible under TCJA (September 22, 2020)

Jeffrey Galvin (Downey Brand LLP): Daughter Liable for Interfering with Stepmother’s Inheritance

Jeffrey Galvin, of Downey Brand LLP, discusses Gomez v. Smith (2020) ___ Cal.App.5th ___, published in JD Supra. The summary is as follows: Intentional interference with expected inheritance (IIEI) was recognized as a legal claim in California about eight years ago in Beckwith v. Dahl (2012) 205 Cal.App.4th 1039.  Last week, the Court of Appeal issued the first … Continue reading Jeffrey Galvin (Downey Brand LLP): Daughter Liable for Interfering with Stepmother’s Inheritance

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)