Category Archives: Succession

‘Proving Missing Wills’

“In Re the estate of Cooper, deceased (probate); Cooper (a child, by her litigation friend) and another v Chapman and others [2022] EWHC 1000 (Ch), a draft will found on the Deceased’s computer after his death could be admitted to probate as his last will in circumstances where the executed will could not be located, […]

‘The Problem With Wills’

“The chances are reasonable that you’ll die before making a will. According to most studies, fewer than half of American adults report having a last will and testament that lays out how they want their property divided up, among other final wishes. Though some portion of that group opts for alternative types of estate planning, […]

Fredrick Vars, ‘The Slayer Rule: An Empirical Examination’

ABSTRACT Elmer Palmer murdered his grandfather. The undisputed motive was money. The grandfather’s will included a large gift to Elmer, which the grandfather was poised to eliminate. Elmer acted first. Under the law at the time, Elmer would inherit despite having intentionally killed his grandfather: the existing will controlled. Unfortunately for Elmer, the New York […]

Austin Weatherly, ‘Intellectual Heirs Property: Why Certain Musical Copyrights Should be Included in the Heirs Property Reform Movement’

ABSTRACT The modern heirs property reform movement seeks to ameliorate the issues caused by the procedures governing the inheritance of real property from landowners who die intestate. This procedure can have a negative impact on heirs and the value of their inherited property. The reform movement, as it stands, only seeks to resolve the issues […]

Matthias Uhl, ‘The family foundation in Germany – the queen of succession planning?’

ABSTRACT The German family foundation is able to bundle assets in an independent legal entity. In this way, even companies can be continued and developed further. The family foundation serves to support the family members. The inheritance tax law that has been in force for a number of years makes it attractive from a tax […]

‘Filling the Gap: A New Uniform Law to Address Electronic Estate Plans’

“In 1999, the Uniform Law Commission (ULC) approved the Uniform Electronic Transactions Act (UETA), and a year later Congress enacted similar legislation. These laws allow for both parties involved in a transaction to agree to conduct business electronically and permits electronic record or signatures to satisfy requirements for ‘in writing’ or ‘signed’. Both the UETA […]

Kate Falconer, ‘Trusts Over Cremated Ashes’

ABSTRACT Every year in Australia over 110,000 people are cremated. Each of these cremations leaves behind physical material – what is commonly referred to as ‘cremated ashes’, or, more succinctly (and no less respectfully), ‘cremains’. In recent decades, Australian courts have begun to impose trusts over this physical material prior to its ultimate disposal. This […]

‘Podcast: The Law, Professional Responsibility, and the Future of Trust and Estates’

“The American College of Trust and Estate Counsel (ACTEC) today released its 200th episode in the ACTEC Trust and Estate Talk podcast series sponsored by The ACTEC Foundation, ‘The Law, Professional Responsibility, and the Future of Trust and Estates’. ACTEC President Robert (Bob) Goldman and ACTEC Fellow Beth Shapiro Kaufman provide this special podcast in […]

Tomasz Krzywański, ‘The new Polish family foundation: legal framework and tax considerations’

ABSTRACT In 2021, the Polish authorities published a draft Act on Family Foundations. This new legal construct, created as a combination of solutions functioning in various European countries, is aimed at facilitating succession into Polish family businesses. In addition, due to preferential taxation, it may turn out to be an attractive alternative for families from […]

Kaplan and Liberman, ‘The Israeli private trust as an alternative to succession proceedings’

ABSTRACT How to use a trust as an alternative to a will to transfer assets to the next generation? This article will answer this question by first introducing the reader to inheritance and trust law in Israel. It will explore the endowment and how it should be used in order to regulate the transfer of […]