This volume continues the work of the International Academy of Estate and Trust Law in 2003 and 2004 in examining through the juxtaposition of civil and common law jurisdictions areas of fundamental importance to estate and trust lawyers internationally. Here we focus upon two themes: the definition of `family and the impact of the expansion of the concept of `family in law; and family fights over wills and estates - what recourse family members may have in challenging an estate.
Each theme also has contained within it the continuing struggle between `private and `public: what responsibilities should be shouldered privately, within `the family, and what responsibilities are properly those to be borne by the state? The definition of family lies at the heart of this struggle - because with each expansion of the definition comes an expansion of responsibility in the private arena; but, at the same time, a public recognition of relationships having consequences - expanding definitions of family are necessarily normative in this sense.
The first Part, `The Challenge of the New Family for Law, considers the `challenge both in the inter vivos and the postmortem contexts in the United States, Canada, France, the United Kingdom, Australia and New Zealand. A particular focus is upon the dramatic expansion of the definition of family from the `traditional nuclear family consisting of a husband, wife and their mutual children to a definition that includes unmarried heterosexual and same sex couples living together and, in some jurisdictions to new kinds of companionate partnerships that are not based on a sexual relationship. In some jurisdictions such developments are simply an expression of sharing responsibility by allocating it in the private domain, as opposed to the public potentially through social welfare; in others, particularly in the United States, it is a flashpoint a defence of fundamental institutions and, with it, a defence of society itself.
The second Part, Family Fights over Wills and Estates, examines the law in Australia, Switzerland, France, Mexico, and the United Kingdom. In its comparison of civil and common law approaches we see how the law expresses the same principle objects - protection of family and obligations towards key family members - but does so from entirely different perspectives; and where the common law which enshrined the notion of testamentary freedom is being qualified through the expanding domain of family provision legislation, the civil law which is based on codified shares and allocated responsibilities expressed through proportionate entitlements in estates, is being qualified through a range of disqualifying and varying mechanisms.
This volume is the fifth of the published deliberations of the International Academy of Estate and Trust Law. It contains the work of solicitors, barristers, notaires, judges and Professors of Law in areas of Trusts, Inheritance and Succession Law, Tax and Comparative law. It will be of interest to practitioners and scholars alike in the area of trust and estate law.
CCH's Federal Income Taxation of Decedents, Estates and Trusts provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout
Estates in Land and Future Interests combines graphics, text boxes, and pedagogical techniques especially helpful to visual learners to teach the basics of estates and future interests, a particularly confusing subset of first-year property. One central graphic--a flow chart used to identify the state of the title after a particular conveyance--links various estates to the future interests that follow them. The complete flow chart appears on the inside back cover for easy reference. The text's step-by-step, process approach breaks up analytical tasks into smaller pieces, reducing the degree to which students get lost in the material. Written in clear, simple language, with short paragraphs and chapters, Estates in Land and Future Interests features an open, attractive design enhanced by graphics to make the material easier to understand. Students are given a variety of opportunities to actively engage the material with problem sets and answers, study questions, and practice exercises. A vocabulary appendix helps them quickly and easily review terms easily. An exact match to the coverage in Dukeminier and Krier's Property, Estates in Land and Future Interests is a perfect companion to Aspen's popular casebook.
The Fourth Edition features expanded explanations for the Study Questions throughout the book.
Country Living Articles
Country Living Books