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Decedents' Estates: Cases and Materials
Raymond C. O'Brien, Michael T. Flannery
Page: 1052
Format: pdf, ePub, mobi, fb2
ISBN: 9781531018351
Publisher: Carolina Academic Press

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Overview
The fourth edition of this casebook continues the use of fact-driven judicial decisions to illustrate the expanding list of transfer of wealth devices via non-probate trusts and payable-on-death options, valid Last Will and Testaments, and statutory intestate succession. But the fourth edition also includes material pertinent to the increasing usage of assisted reproduction, including surrogacy and the newly revised Uniform Parentage Act treatment of establishing paternity and maternity. The casebook also addresses the impact of nonmarital cohabitation on inheritance claims upon the death of a cohabiting partner.

References to state and federal taxation include current exemptions and the overlap between federal and state tax law is discussed. Included too are references to the newly enacted Uniform Directed Trust Act, the Uniform Fiduciary Income and Principal Act, the Uniform Powers of Appointment Act and the Revised Uniform Fiduciary Access to Digital Assets Act. Self-settled asset protection trust legislation, trust protectors, dynasty trusts, and socially responsible investing are all offered for discussion. These vibrant areas of the law are discussed and illustrated with materials from cases and practitioners. Recognizing the fact of the aging of America, the casebook addresses the client's planning for incapacity, including long-term housing payment options, federal and state entitlement programs, and the impact of incapacity and undue influence on arbitration and the validity of instruments. There are multiple excerpts from practitioners throughout the casebook, providing insight into how the law manifests itself in practice, and problems are offered with a corresponding judicial opinion to provide feedback.