Add to ORKGThis article examines the relationship between the federal wealth transfer taxes and the rule against perpetuities. The decline of the RAP is often attributed primarily to the GST tax amendments enacted in 1986. However, while perpetual trusts were available long before 1986, their estate tax avoidance possibilities were not widely used. Even after 1986, simple repeal of the RAP leaves perpetual trusts exposed to potential estate taxation. In addition, settlors should consider non-tax considerations in assessing the attractions of perpetual trusts
This article suggests the policy and social justifications against dead hand control far outweigh tr...
In recent years, a number of American states have abolished the Rule Against Perpetuities, allowing ...
In Effectively Curbing the GST Exemption for Perpetual Trusts, I criticized the Treasury Departmen...
During the last two decades more than half the states have either abolished or substantially weakene...
Max M. Schanzenbach and Robert H. Sitkoff, in the work they presented at this Symposium and in their...
For more than two centuries, the Rule against Perpetuities has served as the chief means of limiting...
By abolishing the Rule Against Perpetuities, 21 states have now validated perpetual trusts. The prev...
By abolishing the Rule Against Perpetuities, twenty-one states have validated perpetual trusts. Th...
The Rule Against Perpetuities is dying an ignoble death. To attract trust business and the lawyers\u...
In separate but complementary letters to the editor of Tax Notes, Calvin Johnson (University of Texa...
In 2009, the UK reconfirmed tis long-standing public policy against perpetual trusts. America has be...
The federal estate tax is in abeyance this year. The popular press has picked up on the possibility ...
Trusts that can operate for as many as a thousand years or even forever, typically for the benefit o...
While members of Congress vigorously debate the advantages and disadvantages of keeping the current ...
This paper presents the results of the first empirical study of the domestic jurisdictional competit...
This article suggests the policy and social justifications against dead hand control far outweigh tr...
In recent years, a number of American states have abolished the Rule Against Perpetuities, allowing ...
In Effectively Curbing the GST Exemption for Perpetual Trusts, I criticized the Treasury Departmen...
During the last two decades more than half the states have either abolished or substantially weakene...
Max M. Schanzenbach and Robert H. Sitkoff, in the work they presented at this Symposium and in their...
For more than two centuries, the Rule against Perpetuities has served as the chief means of limiting...
By abolishing the Rule Against Perpetuities, 21 states have now validated perpetual trusts. The prev...
By abolishing the Rule Against Perpetuities, twenty-one states have validated perpetual trusts. Th...
The Rule Against Perpetuities is dying an ignoble death. To attract trust business and the lawyers\u...
In separate but complementary letters to the editor of Tax Notes, Calvin Johnson (University of Texa...
In 2009, the UK reconfirmed tis long-standing public policy against perpetual trusts. America has be...
The federal estate tax is in abeyance this year. The popular press has picked up on the possibility ...
Trusts that can operate for as many as a thousand years or even forever, typically for the benefit o...
While members of Congress vigorously debate the advantages and disadvantages of keeping the current ...
This paper presents the results of the first empirical study of the domestic jurisdictional competit...
This article suggests the policy and social justifications against dead hand control far outweigh tr...
In recent years, a number of American states have abolished the Rule Against Perpetuities, allowing ...
In Effectively Curbing the GST Exemption for Perpetual Trusts, I criticized the Treasury Departmen...