Law: wills, probate, succession, inheritance Books

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Book SynopsisA trust and estate lawyer to the stars offers an engaging look at how to avoid numerous estate planning mistakes In The 101 Biggest Estate Planning Mistakes, author Herbert Nass, an estate planner for some of today's most famous celebrities, offers an entertaining look at what not to do when setting up an estate plan, or administering an estate.Table of ContentsPreface xv Acknowledgments xxi Chapter 1 The Single Biggest Mistake Is Not Planning for the One Certainty in Life Death 1 Mistake #1: No Estate Planning Whatsoever 3 Mistake #2: Out-of-Date Wills 14 Mistake #3: Losing Your Will 17 Mistake #4: Do-It-Yourselfers and Handwritten Wills 19 Mistake #5: Not Signing Your Will Because You Physically Can’t 24 Mistake #6: Not Properly Executing Documents 32 Mistake #7: The Best-Laid (Estate) Plans 35 Mistake #8: Dying Intestate, or Without a Will 42 Chapter 2 Mistakes Involving Tangible Personal Property 45 Mistake #9: Nemo Dat Quo Non Habet (Latin for “He Who Has Not Cannot Give”) 46 Mistake #10: Not Properly Documenting the Delivery and Completion of a Gift 49 Mistake #11: Selling Valuable Tangible Personal Property Too Close to Death 51 Mistake #12: Bequeathing Tangible Personal Property That You Do Not Own 54 Mistake #13: Mentioning Too Many Details in Your Will 56 Mistake #14: Not Including Any Details in Your Will 60 Mistake #15: Not Providing Properly for the Care of Your Pets After Your Death 64 Mistake #16: Leaving Too Much Money for Your Pets After Your Death 66 Mistake #17: Giving the Same Tangible Personal Property Item to More Than One Person 68 Mistake #18: Not Properly Providing for the Disposition of Your Artworks after Your Death 69 Mistake #19: Not Providing for Your Tangible Personal Property in a Revocable Living Trust 73 Chapter 3: Mistakes Involving Real Estate 75 Mistake #20: Not Confirming How Title Is Held to Real Estate Before or Right After Death 76 Mistake #21: Forgetting That Real Estate Usually Passes Subject to Loans and Mortgages 78 Mistake #22: Not Draining the Water Pipes in a Vacant House in Cold Weather 80 Mistake #23: Failing to Maintain Adequate Property and Casualty Insurance on Estate Property—Especially Vacant Real Estate 82 Mistake #24: Failing to Provide That Children, or Others, May Continue to Reside in the Family Home with the Executor’s or Trustee’s Approval 84 Mistake #25: Failing to Provide That Existing Leases Will Terminate on Reasonable Terms After the Death of the Owner of the Property 87 Mistake #26: Owning Land, a House or an Apartment in a Foreign Country 89 Mistake #27: Assuming That a Co-operative Apartment Building Board Will Always Do What You Would Like 90 Mistake #28: Placing Real Estate in a Trust Without Checking on the Ramifications of Doing So 92 Chapter 4: Mistakes Involving Executors and/or Trustees 95 Mistake #29: Selecting Only One Executor in a Complicated Estate 96 Mistake #30: Selecting Too Many Executors 98 Mistake #31: Selecting an Even Number of Executors 102 Mistake #32: Selecting Executors with a Conflict of Interest 103 Mistake #33: Not Compensating (or Under-Compensating) Your Executors 107 Mistake #34: Not Selecting Your Spouse as an Executor 110 Mistake #35: Surprising Your Spouse with the Terms of Your Will 112 Mistake #36: Not Naming Your Children as Executors Mistake #37: Naming Your Children as Executors 114 Mistake #38: Naming a Literary Executor in Your Will 116 Mistake #39: Naming a Corporate Fiduciary That Can Be Removed by an Individual Fiduciary 119 Chapter 5 Mistakes Involving Guardians, Minors, or Step-Children 123 Mistake #40: Not Naming the Biological Parent as the Guardian of Your Minor Children 124 Mistake #41: Naming the Biological Parent as the Guardian of Your Minor Children 128 Mistake #42: Failing to Periodically Review Your Choice of Guardian(s) 130 Mistake #43: Assuming That Your Step-Children Have the Same Legal Rights as Your Biological Children 132 Chapter 6 Mistakes Involving Prior Marriages, Prenuptial Agreements, and Significant Others 135 Mistake #44: Not Taking into Account the Terms of an Existing Separation or Divorce Agreement 136 Mistake #45: Entirely Disinheriting Children or Grandchildren Out of Stupidity or Inadvertence 138 Mistake #46: Not Taking Your Spouse’s Legal or Statutory Rights into Account 141 Mistake #47: Putting Your Child in Charge of a Surviving Spouse Who Is Not His or Her Parent 142 Mistake #48: Assuming That Your Divorce Automatically Revokes Your Will in Its Entirety 144 Mistake #49: Not Updating Your Will at the Start of Your Divorce Proceedings 146 Mistake #50: Not Respecting the Validity of a Prenuptial Agreement 148 Mistake #51: Not Mentioning the Prenuptial Agreement in Your Will 149 Mistake #52: Failing to Fund a Revocable Living Trust During Your Lifetime to Avoid Probate 150 Chapter 7 Estate Planning Mistakes Involving Tax and Copyright Issues 153 Mistake #53: Eliminating Your Residuary Estate Because of High Taxes on Your Personal Property 154 Mistake #54: Not Taking Full Advantage of the Available Tax Exemption Amount 156 Mistake #55: Not Having Assets Titled in the Name of Each Spouse 158 Mistake #56: Failing to Ascertain Whether Gift Tax Returns Were Ever Filed 159 Mistake #57: Failing to Pay the Five Percent Annual Minimum Distribution Requirement for Private Charitable Foundations 161 Mistake #58: Not Having a Buy-Sell Agreement in a Closely Held Business, Partnership, or Limited Liability Corporation 163 Mistake #59: Failing to Title Appreciated Real Estate in the Name of the Spouse More Likely to Die First 165 Mistake #60: Separating the Copyright Interest from the Actual Work of Art That Is Bequeathed to a Charity 167 Chapter 8 Estate Planning Mistakes Involving Disgruntled Friends and Family 169 Mistake #61: Lack of a No Contest or In Terrorem Clause in Your Will 170 Mistake #62: Using a One-Dollar No Contest/In Terrorem Clause in Your Will 171 Mistake #63: Using a Codicil Instead of a New Will 175 Mistake #64: Impulsively Changing Your Will by Whipping Out a Quick “Down-and-Dirty” Codicil 180 Mistake #65: Not Contacting the Attorney for the Beneficiary of a Will When Trying to Settle a Dispute with the Attorney for the Executor 182 Mistake #66: Requiring Survivorship by a Certain Number of Days 184 Mistake #67: Not Including Your Long-Time Secretary or Assistant as a Beneficiary in Your Will 185 Mistake #68: Entirely Disinheriting Children or Grandchildren Out of Anger or Vindictiveness 187 Mistake #69: Failing to Mention the Names of the Heirs You Intend to Disinherit in Your Will 191 Mistake #70: Directing That a Specific Attorney or Other Advisor Be Hired by Your Executor 195 Mistake # 71: Not Taking Advantage of a Qualified Disclaimer within Nine Months of Death 197 Mistake #72: Offering Too Large an Amount at the Outset of Negotiations 199 Mistake #73: Arguing with Your Attorney about Legal Fees 200 Mistake #74: Fighting with a Lawyer with “Criminal” Clients 201 Mistake #75: Having Your Former Mother-in-Law Own a Life Insurance Policy on Your Life 202 Mistake #76: Not Getting the Original Will Back from the Person Replaced as an Executor 203 Chapter 9 Mistakes Involving Funerals, Burials, or Cremation 205 Mistake #77: Not Appointing Someone to Make Burial and Funeral Arrangements 207 Mistake #78: Spending Too Much on a Funeral or Burial 212 Mistake #79: Providing Overly Detailed Funeral and Burial Instructions in Your Will 214 Mistake #80: Prepaying for Your Funeral, or Not 217 Mistake #81: Directing That There Be No Funeral or Memorial Service 218 Mistake #82: Losing the Deed for Your Cemetery Plot 222 Mistake #83: Directing That Your Bodily Remains or Ashes Be Buried or Scattered in an Illegal Manner 223 Mistake #84: Directing That Your Pet’s Remains Be Buried with Yours 225 Mistake #85: Getting Too Religious in Your Will 227 Chapter 10 One-of-a-Kind Mistakes by Celebrities and Icons 229 Mistake #86: Not Making Charitable Gifts in Your Will When Your Sons Are the Heirs to the British Throne 230 Mistake #87: Mentioning the Name of a Lawsuit Involving You in Your Own Will 232 Mistake #88: Leaving Your Estate to an Older Person Outright and Not in Trust 235 Mistake #89: Leaving It All to Your Girlfriend Who Has a Drug Addiction 240 Mistake #90: Making a Bequest with Politically Incorrect or Racist Strings Attached 243 Mistake #91: Not Properly Identifying an Organization That Receives a Bequest 245 Mistake #92: Not Providing a Way to Determine That Your Wife Has Regained Her Sanity 247 Mistake #93: Murdering Your Spouse (or Anyone Else) 249 Chapter 11 Rookie or Boneheaded Mistakes 251 Mistake #94: Making a Material Misrepresentation on a Life Insurance Application 252 Mistake #95: Not Settling a Dispute When the Downside Is Much Greater Than the Upside 254 Mistake #96: Making Handwritten Changes to a Will after It Has Been Signed and Witnessed 256 Mistake #97: Acting as a Witness to a Will in Which You Are Named as a Beneficiary 258 Mistake #98: Removing the Staples from an Original Will 259 Mistake #99: Putting Your Original Will in a Bank Safe Deposit Box That May Be Sealed 262 Mistake #100: Preparing Only a Videotaped Will Instead of a Written One 263 Mistake #101: Owning a Large Amount of Life Insurance in Your Name Individually 264 About the Author 267 Index 269

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Book SynopsisHartog tells the heartbreaking stories of how families fought over the work of caring for the elderly, and its compensation, in a time before pensions, Social Security, and nursing homes filled this gap. As an explosive economy drew the young away from home, we see how the elderly used promises of inheritance to keep children at their side.Trade ReviewIn this gem of a book, Hartog reveals the human drama of growing old and dependent, and the enduring dilemma in mixing love and economic need. -- Martha Minow, Dean, Harvard Law SchoolHartog brilliantly illuminates the central role that law has played in shaping Americans' ideas about getting old. Poignant, funny, and analytically razor-sharp, this is a groundbreaking book. -- Dylan Penningroth, author of The Claims of Kinfolk: African American Property and Community in the Nineteenth-Century SouthWith empathy and captivating style, Hartog, a superb historian, offers a memorable analysis of changing family struggles over inheritance and care. -- Viviana A. Zelizer, author of Economic Lives: How Culture Shapes the EconomyThis is a disturbing book, in the best sense--a transformative book. With unique sensitivity and ingenuity, Hartog tells a profound story about the meaning of inheritance and what one owes and is owed as a member of a family, making brilliant history of seemingly eternal human predicaments. -- Amy Dru Stanley, author of From Bondage to Contract: Wage Labor, Marriage, and the Market in the Age of Slave EmancipationA page-turner with Dickensian overtones. -- Fred A Bernstein * New York Times blog *Aside from the history of development in this area of law, the book offers a social and cultural history of families caring for their elder members. This book will be of interest not only to those interested in estate law but also students and researchers of gerontology. -- C. Ross * Choice *

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Book SynopsisWills from lower social status shed light on religious, social and cultural history.Lincolnshire has an extensive archive of sixteenth-century probate material, preserved in the registers of the consistory and archdeaconry courts of Lincoln, the peculiar court of the Dean and Chapter of Lincoln Cathedral, and thearchdeaconry court of Stow. Unlike the wills proved by the archiepiscopal probate courts of Canterbury and York, those from Lincolnshire reflect a population of lower social status. The overwhelming majority come from the ranks of husbandmen, yeomen, or tradesmen, rather than the gentry. In this respect the wills offer a valuable source for the cultural and religious preoccupations of the 'middling sort' and those lower in the social spectrum on the eve of the Reformation. Equally, the detailed bequests of property, livestock and land provide an insight into the material culture and prosperity of the testators, as well as extensive genealogical and topographical information of interest to local, regional and family historians.Trade ReviewA magnificent volume,and follows in a great tradition... a marvellous invitation to the world, the church, and the society we have lost. But, skilfully, it provides a means of finding it again. For those convinced of the usefulness of wills as a historical source, this is a professionally produced volume that will be very useful....A rich collection of primary documents. * SIXTEENTH CENTURY JOURNAL *Table of ContentsThe publication of Lincolnshire wills; LCC 1532-34; the testators; wills as a historical source; religious bequests; editorial method; Lincoln Wills 1532-1534. Appendix: undated or incompletely dated wills.

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Book SynopsisWith cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes.Key Features: Practical analysis of the provisions of the EU Succession Regulation Consideration of issues at the intersection between cross-border successions and taxation Analysis of the specificities of the European Certificate of Succession and its interface with national laws Study of cross-border successions in the context of both estate planning and the opening and liquidation of a succession Contextualization of the EU Succession Regulation in the framework of the national law and practice of several EU Member States A comprehensive study of EU cross-border succession law with global reach, this book is an invaluable source of reference and guidance for practitioners specialising in estate planning, family law and property law, including judges, notaries, tax specialists and lawyers. Scholars of European succession law and conflict of laws will also find this book’s critical analysis an instrumental tool in their research.Table of ContentsContents: Preface xxii List of abbreviations xxiv PART I THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION 1 Definition of succession 2 Peter Kindler 2 Succession and family law 5 Anna Reis 3 Succession and trust 33 Daniele Muritano 4 Succession and property rights 49 Zeno Crespi Reghizzi 5 Succession and company law 72 David Paulus 6 The EU succession regulation and third countries 88 Stefania Bariatti PART II DETERMINING THE APPLICABLE LAW UNDER THE EU SUCCESSION REGULATION 7 The law applicable to the succession: Objective connecting factors 101 Peter Kindler 8 The notion of habitual residence in Recitals 23 and 24 115 Michael Kränzle 9 Applicable law: choice of law 133 Ilaria Viarengo 10 Renvoi 152 Luigi Fumagalli 11 States with more than one legal system 168 Alegría Borrás 12 The scope of applicable law and problems of commorientes and estates without heirs 184 Daniele Muritano 13 Acceptance and waiver of the succession 190 Daniele Muritano 14 The exceptions to the application of the lex successionis 202 Francesca C. Villata PART III DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION 15 Jurisdiction in succession matters: General rules and choice of court 221 Ilaria Queirolo PART IV RECOGNITION AND ENFORCEMENT OF JUDGMENTS AND OTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION 16 Recognition and enforcement of foreign decisions in cross-border succession matters 246 Francesco Pesce and Stefano Dominelli 17 Authentic instruments and court settlements 285 Giulia Vallar PART V THE EUROPEAN CERTIFICATE OF SUCCESSION 18 The European certificate of succession: creation, purpose, contents, and effects 308 Carlo Alberto Marcoz 19 The European certificate of succession: issuance procedure 327 Carlo Alberto Marcoz 20 The European certificate of succession: Redress procedure and suspension of the effects of the certificate 345 Carlo Alberto Marcoz PART VI CROSS-BORDER SUCCESSIONS AND TAXATION 21 Cross-border issues related to inheritance tax from the EU perspective 351 Raul-Angelo Papotti and Sonia Velasco 22 Tax aspects of cross-border successions: Notarial problems 357 Daniele Muritano PART VII THE IMPACT OF THE EU SUCCESSION REGULATION ON THE NATIONAL LAWS ON CROSS-BORDER SUCCESSION 23 The impact of the EU succession regulation on Belgian law 366 Elise Goossens 24 Private international law of succession England and Wales 382 Richard Frimston and Andrew Godfrey 25 The French cross-border succession law 408 Cyril Nourissat 26 The implementation of the EU succession regulation in Germany: A concise assessment of the ‘international succession law procedure act (ISLPA)’ 414 Peter Kindler 27 Private international law of succession – Italy 427 Giulio Peroni 28 Private international law of succession – Northern Ireland 444 Michael Graham 29 Private international law of succession – Scotland 451 Paul Beaumont and Jayne Holliday 30 Changes in Spanish law as a consequence of the EU succession regulation 471 Lorenzo Prats Albentosa and Isidoro Calvo Vidal 31 Remarks on the impact of the EU succession regulation on Swiss-EU successions 478 Gian Paolo Romano 32 Effects of the EU succession regulation on wills and successions connected with the United States 510 Cristina M. Mariottini Index

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Book SynopsisImplied Trusts and Beneficial Ownership in Modern UK Tax Law takes a look at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? How does HM Revenue & Customs and the law recognise the imposition of beneficial ownership for tax purposes via an implied trust? and when will UK tax law impose beneficial ownership on a different taxpayer from the legal owner of an asset or income source? As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue & Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws. With the introduction of the 4th and 5th Anti-Money Laundering Directives, it is more important than ever to identify where beneficial ownership lies. This book is ideal for academics and practitioners alike, looking at the history of equity law and the chancery court through a prism of taxation; as well as the practical application of beneficial ownership when considering a client's tax position. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.Table of Contents About the author List of abbreviations Table of authorities Introduction 1 What is beneficial ownership? 2 What is an implied trust? 2.1 Resulting trusts 2.2 Constructive trusts 3 What is modern tax law? 3.1 Tax Tribunals – The Judiciary 3.2 Legislation – Parliament 3.3 HMRC – The Executive 4 How does the law distinguish between implied trusts and express trusts? 4.1 Express trusts 4.2 Implied trusts 4.3 Partnerships 5 When did beneficial ownership become the focus of income tax legislation? 6 What is the settlements legislation? And how does it fit in with implied trusts and income tax law? 6.1 Why was it necessary to introduce the settlements legislation? 6.2 Settlor or their children retains an interest 6.3 Issues with a spouse 7 How did equity and beneficial ownership find their way into the courts in the first place? And how did this affect tax? 7.1 Court of Exchequer 7.2 Modern High Court 8 How are equity and beneficial ownership represented in today's laws? 8.1 Income tax 8.2 What about capital taxes? 8.3 Examples of 'pure equity' besides trusts 9 Conclusion Bibliography Books Articles Index

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a huge range and FREE tracked UK delivery on ALL orders.

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a huge range and FREE tracked UK delivery on ALL orders.

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Book SynopsisSuccession, Wills and Probate is an ideal textbook for those taking an undergraduate course in this surprisingly vibrant subject, and also provides a clear and comprehensive introduction for professionals. Against an account of the main social and political themes of succession law, the book gives detailed explanations of core topics such as alternatives to wills and the making, altering and revocation of wills. It also explains personal representatives and how they should deal with a deceased person''s estate and interpret and implement the will. Gifts may fail, estates may be insolvent or a person may die intestate, without a will at all. Increasingly relatives and others seek to challenge the will, for example on the grounds of the testator''s capacity or under the law of family provision. This third edition is edited, updated and revised to take account of new legislation and case law across all the relevant issues, including a new final chapter dealing with the potentialTable of Contents1. History 2. Will Substitutes 3. Nature and Characteristics of a Will 4. Capacity to Make a Will 5. Formalities for the Execution of Wills 6. Special Wills 7. Revocation of Wills 8. Alteration, Republication and Revival 9. Intestate Succession 10. The Classification and Failure of Gifts 11. Construction of Wills 12. Personal Representatives 13. Administration of Estates 14. Tax and Tax Planning 15. Family Provision 16.Problem Solving and Contentious Issues

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Book SynopsisIs Your Living Will Compromising Your Safety? If you have a living will, you probably had it prepared so your wishes could be carried out if you became incapable of making your own medical decisions. But, did you realize there is a risk of your living will being misinterpreted? Patients who are not terminally ill die in hospitals every year because of medical staff misinterpretations of living wills. These are patients who would have otherwise lived if treated. But, too often, patients with living wills are treated as DNR—a code status understood by physicians and staff to mean “do not resuscitate.” However, in many cases their status should have been “Full Code,” which tells those in authority to use aggressive efforts to save patients’ lives. Unfortunately, living wills do not contain patient code status designations and therein lies the problem. As an emergency room physician, Ferdinando L. Mirarchi, D.O. understands how these misinterpretations happen. In Understanding Your Living Will, Dr. Mirarchi explains how to include lifesaving patient code status information in your living will and in the living wills of your loved ones. Among the questions he answers: · How can you be sure your living will makes your wishes clear?· What are the hidden dangers in living wills?· How can you avoid the misinterpretation of a DNR code status?· When does a living will become active?· Why is it important to have a health care power of attorney?· What is a health care proxy? A Book to Help You Ensure Your Living Will Follows Your Wishes

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Book SynopsisDer Verein "Hereditare Wissenschaftliche Gesellschaft für Erbrecht e.V." verfolgt das Ziel der wissenschaftlichen Erforschung des Erbrechts und des Rechts der lebzeitigen Vermögensnachfolge. Es gehört zu den Hauptanliegen des Vereins, die Verbindung von Wissenschaft und Praxis zu fördern. Das von ihm herausgegebene Jahrbuch für Erbrecht und Schenkungsrecht will die Vielfalt aller Zugänge zu erbrechtlichen Fragestellungen widerspiegeln. Zu diesem Zweck nimmt es sowohl theoretische Abhandlungen als auch praxisorientierte Beiträge auf. Es enthält unter anderem die Vorträge des jährlich stattfindenden "Bochumer Erbrechtssymposiums".

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Book SynopsisHow can a Postmortal Succession of Wealth be Created after Death?

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