Search Results - subject:"Inheritance"

Inheritance Dispute Resolution in Paiwan Tribes

Tsai, Grace Ying-Fang - 2016

The aim of this article is to explore the interaction of plural legal orders concerning the issue of inheritance in … law and try to preserve the community law of vusam inheritance in a variety of ways. However, state law enjoys a superior … of vusam inheritance should be codified, while most of the interviewees who were the younger siblings in the family …

Persistent link: https://www.econbiz.de/10014127186

'Death Tax' Politics

Graetz, Michael J. - 2016

In his Keynote Address “Death Tax” Politics at the October 2, 2015 Boston College Law School and American College of Trust and Estate Counsel Symposium, The Centennial of the Estate and Gift Tax: Perspectives and Recommendations, Michael Graetz describes the fight over the repeal of the...

Persistent link: https://www.econbiz.de/10014127562

The 3 W's (Who, What, & When) of Estate Tax Penalties and Liability

Laing, Nikki L. - 2016

Why should the typical lawyer be concerned with staying abreast of federal estate tax laws? The recent increases in the exemption amount have resulted in fewer estates being required to file an estate tax return. Only attorneys who provide services to the very wealthy need bother with staying up...

Persistent link: https://www.econbiz.de/10014128540

Optimally Investing to Reach a Bequest Goal

Bayraktar, Erhan; Young, Virginia R. - 2016

We determine the optimal strategy for investing in a Black-Scholes market in order to maximize the probability that wealth at death meets a bequest goal $b$, a type of goal-seeking problem, as pioneered by Dubins and Savage (1965, 1976). The individual consumes at a constant rate $c$, so the...

Persistent link: https://www.econbiz.de/10014137503

Inter vivos transfers of ownership in family firms

Hines, James R.; Potrafke, Niklas; Riem, Marina; … - 2016

This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...

Persistent link: https://www.econbiz.de/10011482489