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Washington & Lee Law School
  Current Law Journal Content
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  ALI-ABA Estate Planning Course Materials Journal
  Volume 16, Number 6, December 2010
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  • Generation-Skipping Transfer Tax Mistakes: Avoiding Them Before They Happen And Fixing Them After They Happen
        Susan R. Schoenfeld
        p.5                                                                                          +cite        
        The generation-skipping transfer tax (GSTT) is designed to tax transfers to donees two or more generations below the person making the transfer. In general a transferor is an individual who has transferred property, outright or in trust, subject to either gift or estate tax. Α skip person is an individual assigned to a generation two or more generations below the transferor's generation, or a trust, all of which beneficiaries are skip persons or from which distributions may never be made to non-skip persons. From these basic facts many complications—and errors—can arise.
  • Laches: Elements Of The Defense And Practical Considerations
        Daniel J. Buckley and Phillip J. Smith
        p.17                                                                                        +cite        
        Laches is an equitable defense to delayed claims that can arise in many types of estate litigation. It is viewed principally as a question of the inequity of permitting a claim to be enforced by equitable remedies in the face of a change in the conditions or relations of the parties occasioned by a delay that works a disadvantage to him against whom equitable relief is sought. But beyond this basic premise, there are a few complications.
  • A Laundry List Of Matters To Consider In Connection With Holding Real Property In Trust
        Dennis R. Delaney
        p.35                                                                                        +cite        
        Trustees of trusts that own vacation property face a few classic dilemmas, such as funding operating and maintenance costs, and how to fund expenses in terms of charging income versus principal and attempting to strike a balance between current and remainder beneficiaries.
  • The State Of Expatriation 2010
        Michael G. Pfeifer
        p.41                                                                                        +cite        
        Section 301 of the Heroes Earnings Assistance and Relief Tax Act of 2008 dramatically alters the playing field for individuals who relinquish their U.S. citizenship or terminate their long-term U.S. residence (that is, U.S. persons who "expatriate"). It does this by adding new sections 877Α and 2801 to the Internal Revenue Code, which, respectively, impose "mark-to-market" and "succession tax" regimes on such individuals.
  • Index To Volume 16 (2010)
        p.62                                                                                        +cite    
        An author, subject matter, and forms index for Volume 16