Learning Library

Cardozo Law Review
27 May 1998

For over 120 years prior to United States v. Reliable Transfer Co., American maritime courts were obliged to apply the...

Go Offshore to Avoid Trust Transparency?
10 March 2004

As more states adopt the Uniform Trust Code, it is going to become increasingly difficult for trust settlors and trustees...

Cut Down in the Prime Of Her Estate Planning
27 September 2004

What remedies are available when an unexpected death short-circuits an estate plan, leaving heirs to pay more taxes than they...

First Know the Law of the Land
27 January 2004

Understanding the trust laws of different jurisdictions can give counsel a critical advantage in litigation. Case in point: securities and...

Self-Destructive Managers
27 March 2006

One of the fund-of-funds manager's jobs is to identify and avoid self-destructive hedge fund managers. One of the worst of...

Clarifying Trusts, Creditors’ Rights, And the Related Tax Implications
28 April 2003

UNDER New York's Estates, Powers and Trusts Law "a disposition in trust for the use of the creator is void...

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