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Estate Planning

Wills, Trusts & Estates Prof Blog Wills, Trusts & Estates Prof Blog

A resource to enhance the teaching of courses that address intestate succession, wills, trusts, estate administration, non-probate assets, planning for disability, and other matters pertaining to estate planning.
By Gerry W. Beyer

Post Frequency: 44.9/day

Last Entry: April 01, 2011 at 14:00:00

Recent Entries: 3678

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Estate Advisor?s Role in Family Wealth Planning

Posted on March 23, 2008
The Le Van Company has recently posted on its website an article entitled Family Mission Statements: What Estate Advisors Need to Know. This article was also published in the March 2008 issue of the Estate Planning magazine. According to this...


Eco-Friendly Body Disposition -- Freeze-Dried Bodies

Posted on March 22, 2008
Normal body disposition methods are not eco-friendly. With a traditional burial, bacteria that produce harmful methane decompose the body. With cremation, pollutants such as carbon, mercury, and dioxins are released into the air. To solve these problems, Promessa Organic has...


Top SSRN Downloads

Posted on March 22, 2008
Here are the top downloads from January 21, 2008 to March 21, 2008 from the SSRN Journal of Wills, Trusts, & Estates Law for all papers announced in the last 60 days: Rank Downloads Paper Title 1 250 Deduction Ad...


Amicus Brief for Met Life v. Glenn

Posted on March 21, 2008
The following is posted on this blog at the request of Prof. Melanie B. Leslie: Professors Melanie B. Leslie (visiting Prof., Columbia Law), Stewart E. Sterk (Cardozo), James A. Wooten (Buffalo) and Maria Hylton (University of Boston) have drafted an...


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Heath Ledger?s Uncles Say Deceased Actor?s Father is a Poor Manager of the Estate?s Assets

Posted on March 21, 2008
The following is from Ledger Family Feuding Over Heath's Estate, omg.yahoo.com, March 19, 2008: Heath Ledger's family is embroiled in the midst of a battle for control of the late actor's estate. The actor's uncles are speaking out against Heath's...


French Woman Found Dead After Court Rejected Request for Assisted Suicide

Posted on March 21, 2008
According to Euthanasia debate woman found dead, CNN.com, March 20, 2008: A French woman severely disfigured by facial tumors has been found dead just two days after a court rejected her request for an assisted suicide.*** It was not immediately...


Galloway and Disallowance of Charitable Contribution Deduction

Posted on March 20, 2008
Valerie H. Kuntz (Managing Editor of Law Review, Regent University School of Law) has recently published her Note entitled Galloway, Split-Interest Trusts, and Undivided Portions: Does Disallowing the Charitable Contribution Deduction Overstep Legislative Intent?, 20 Regent U...


Child Labour and Fiduciary Accountability of Parents

Posted on March 20, 2008
Robert Flannigan (Professor, University of Saskatchewan College of Law) has recently posted on SSRN his article entitled Child Labour: The Partial Fiduciary Accountability of Parents. Here is an abstract of his article: Parents have open access to the family-focused labour...


Surrogate Motherhood in India ? A Growing Enterprise

Posted on March 20, 2008
According to Amelia Gentleman, India Nurtures Business of Surrogate Motherhood, NYTimes.com, March 10, 2008: An enterprise known as reproductive outsourcing is a new but rapidly expanding business in India. Clinics that provide surrogate mothers for foreigners say they have recently...


Did a Hong Kong Tycoon Lack Capacity When She Executed Her Will?

Posted on March 19, 2008
According to Robin Kwong and Justine Lau, Hong Kong battle begins for tycoon?s billions, FT.com, Feb. 23, 2008: The charitable foundation established by Nina Wang, the Hong Kong tycoon, fired its first shot in the battle for her $3.9bn (?2.6bn,...


A Survey of Michigan Trusts and Estates Cases

Posted on March 19, 2008
Daniel W. Matthews (Associate Professor, Thomas M. Cooley Law School) and Karen L. Chadwick (Associate Professor, Thomas M. Cooley Law School) have recently published their article entitled Trusts and Estates, 53 Wayne L. Rev. 627 (2007). Here is the introduction...


Financial planning documents may become crucial in the event of disappearance or incapacity

Posted on March 19, 2008
In Asset Management in Absentia, published in the March 2008 issue of The Estate Analyst, Robert L. Moshman, Esq. discusses some of the lessons learned from the recent events of disappearance of Steve Fossett and appointment of conservator for Britney...


Growing Dislike of the Super Rich and Possible Solutions

Posted on March 18, 2008
The following is from John Thornhill, How super-rich can avoid lynching, FT.com, Feb. 22, 2008: We have, it seems, reached that point in the economic cycle when resentment is rising against the rich.*** That sentiment has marked the US presidential...


Charitable Remainder Unitrust Income - A Valuable Spigot

Posted on March 18, 2008
Ronald D. Philgreen (Director, Charitable Tax Planning Center, Inc.) has recently posted on SSRN his article entitled Give a Spigot to Your Kids. Here is an abstract of his article: Using the visual analogy of a Charitable Bucket TM based...


Third-Party Special Needs Trusts, Uniform Trust Code, and Disability Planning

Posted on March 18, 2008
Randy Drewett (Attorney at Law, Randy Drewett, PC.) has recently published his article entitled SNTs in a UTC Environment: Is Third-Party Disability Planning at Risk? 71 Tex. B.J. 114 (2007). Here is an excerpt from his article: Third-party special needs...


Happy Saint Patrick?s Day!

Posted on March 17, 2008
Best wishes to all on Saint Patrick?s Day!


Sisters Hide Inheritance in the Shed to Avoid Japanese Estate Tax

Posted on March 17, 2008
According to Matthew Firestone, Big in Japan: Sisters hide billions of yen in their tool shed, gadling.com, March 12, 2008: Today in Japan, the tabloids are buzzing with the latest news of two sisters from the city of Osaka, who...


Funeral Planning Taken to a New Level

Posted on March 17, 2008
In February 2008, the CBS Early Show broadcasted a series entitled Funerals To Die For, describing various funeral planning techniques. These videos are now available online. The following is from Funerals To Die For, cbsnews.com, Feb. 2008, summarizing the broadcasted...


Estate of Christiansen v. Commissioner Analyzed

Posted on March 17, 2008
Steve R. Akers (Bessemer Trust, Dallas, Texas) has recently published his article entitled Estate of Christiansen v. Commissioner, RPPT eREPORT (Feb. 2008). Here are excerpts from the introduction to his article: The Tax Court reviewed the validity of a formula...


Hearse -- Tasmania Style

Posted on March 16, 2008
I recently visited the National Automobile Museum in Launceston, Tasmania and was able to view a vintage 1935 Dodge hearse. It is still in use and may be rented for special funeral services. Note the right-hand drive:


Top SSRN Downloads

Posted on March 16, 2008
Here are the top downloads from January 15, 2008 to March 15, 2008 from the SSRN Journal of Wills, Trusts, & Estates Law for all papers announced in the last 60 days: Rank Downloads Paper Title 1 144 Back to...


Possible Beneficiary of Jell-O Fortune Goes Home Empty-Handed

Posted on March 15, 2008
Elizabeth McNabb's biological great-grandfather started the Jell-O company. However, Elizabeth was unaware of this fact until well into her adult years as she was adopted as child after having been born out of wedlock. She learned that she could potentially...


The Future of the Estate Tax

Posted on March 15, 2008
The following is from AP, Senate Panel Weighs Estate Tax Overhaul, Forbes.com, March 12, 2008: A Senate tax panel on [March 12, 2008] explored ways to overhaul the U.S. estate tax system as Congress struggles with the expiration of estate...


Protecting Estate Planning Information & Documents

Posted on March 14, 2008
The following is a description of a potentially valuable service provided by Estate++. This description was supplied through the courtesy ofJames Bell, Vaulting Systems International. Maintaining secure personal and financial information through natural disaster, theft -- even death and incapacity...


Feud in Family Business Often Leads to Company Downfall

Posted on March 14, 2008
The following is from Jonathan Guthrie, Tragic pitfalls of making an heir the boss, FT.com, Feb. 28, 2008: Professional advisers sometimes mutter a damning phrase after first meeting an aspirant chief executive who got a job, along with his DNA,...


The Morning After: Avoiding Tax Surprises in Trust and Estate Litigation CLE

Posted on March 14, 2008
The American Bar Association Section of Real Property, Trust and Estate Law and the ABA Center for Continuing Legal Education are sponsoring a teleconference and live audio webcast on April 1, 2008 entitled The Morning After: Avoiding Tax Surprises in...


The Christiansen Case and the Use of Formula Clauses CLE

Posted on March 13, 2008
The American Bar Association Section of Real Property, Trust and Estate Law and the ABA Center for Continuing Legal Education are sponsoring a teleconference and live audio webcast on March 26, 2008 entitled The Christiansen Case and the Use of...


Did Attorney Win a $5.15 Million Jackpot?

Posted on March 13, 2008
The following is from Guy Wins $5.15 Million Jackpot, Other Guy Unplugs Slot Machine, posted by Tim Stevens on switched.com, Feb. 29, 2008: If you've ever been in a serious casino, then you've seen the gigantic slot machines off in...


Son struggles with a decision of honoring his father?s deathbed wish or destroying a masterpiece

Posted on March 13, 2008
The following is from David M. Smith, To burn or not to burn?, posted on the Toronto Estate Law Blog by Hull & Hull LLP on March 6, 2008: Dmitri Nabokov, the 73 yr old sole surviving heir of Vladimir...


Need for Elective Share Statute Reform in Oregon

Posted on March 12, 2008
Susan N. Gary (Professor of Law, Associate Dean for Academic Affairs, University of Oregon School of Law) has recently published her article entitled The Oregon Elective Share Statute: Is Reform an Impossible Dream?, 44 Willamette L. Rev. 337 (2007). Here...


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