Family, kinship, descent, and distribution / Professor Jeffrey A. Schoenblum, Vanderbilt University School of Law, Nashville, Tennessee.
2012
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Items
Details
Title
Family, kinship, descent, and distribution / Professor Jeffrey A. Schoenblum, Vanderbilt University School of Law, Nashville, Tennessee.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2012]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 858-2nd.
Formatted Contents Note
Detailed Analysis. Introduction
Descent and Distribution
Children and Siblings
Spouses and Domestic Partners
The Meaning of Class Terms
Federal Conceptions of Family and Kinship
State Inheritance Tax Conceptions of Family and Kinship
Conflict of Laws as to Which Jurisdiction's Law Governs in the Determination of Terms of Kinship
Temporal Conflict of Laws and Changing Concepts of Kinship
Determination of Takers in Future: Per Stirpes and the Like
Working Papers.
Descent and Distribution
Children and Siblings
Spouses and Domestic Partners
The Meaning of Class Terms
Federal Conceptions of Family and Kinship
State Inheritance Tax Conceptions of Family and Kinship
Conflict of Laws as to Which Jurisdiction's Law Governs in the Determination of Terms of Kinship
Temporal Conflict of Laws and Changing Concepts of Kinship
Determination of Takers in Future: Per Stirpes and the Like
Working Papers.
Summary
" ... examines in detail the interaction of estate planning and family, kinship, descent, and distribution. The focus of the Portfolio is on the numerous relationships that fit under the standard descriptions of status, such as child, descendant, and spouse. Whether these terms are being used in a will, trust, or other dispositive instrument, the changing nature of relationships is giving rise to vital issues that the estate planner must take into account. Facile, comfortable assumptions can no longer be made as to who is entitled to property based on status. For example, rights as an heir, devisee, or trust beneficiary may turn on status as a "child," "descendant," or "spouse." Who qualifies as such is considerably less certain and more disputable than was traditionally the case."
Source of Description
Description based on contents viewed on April 21, 2022; title from description page.
Location
www
Available in Other Form
Print version: Schoenblum, Jeffrey A. Family, kinship, descent, and distribution. Arlington, VA : Tax Management Inc., ©2021-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in