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