Current Law Journal Content
Washington & Lee Law School
  Current Law Journal Content
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  ACTEC Law Journal
    ACTEC Journal ( - v.36 no.1 Summer 2010)
  Volume 35, Number 2, Fall 2009
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  • A Beneficiary as Trust Owner: Decoding Section 678
        Jonathan G. Blattmachr, Mitchell M. Gans and Alvina H. Lo
        p.106                                                                                      +cite        
        A detailed analysis of when a non-contributor of property to a trust can be considered its "owner" for income tax purposes.
  • Through the Looking Glass: The Politics of Estate Tax Reform
        Edward J. McCaffery
        p.121                                                                                      +cite        
        An examination of possible estate tax law changes from the perspective that campaign contributions will influence the content and timing of what emerges.
  • Longmeyer Exposes (or Creates) Uncertainty About the Duty to Inform Remainder Beneficiaries of a Revocable Trust
        Turney P. Berry, David M. English and Dana G. Fitzsimons, Jr.
        p.125                                                                                      +cite        
        The recent Kentucky Supreme Court decision in Longmeyer, in which a predecessor trustee was held to have a duty to give certain notifications to former remainder beneficiaries of a revocable trust, is reviewed and critiqued.
  • Multi-Level Discounts for Tiered Entities—Insights from Historical Case Law
        James G. Rabe
        p.136                                                                                      +cite        
        When, and to what extent, should multiple discounts in connection with tiered entities be available?
  • A Brave New World: Nonjudicial Dispute Resolution Procedures Under the Uniform Trust Code and Washington's and Idaho's Trust and Estate Dispute Resolution Acts
        Gail E. Mautner and Heidi L. G. Orr
        p.159                                                                                      +cite        
        Modern nonjudicial dispute resolution procedures for trust and estate matters are presented and discussed.