Interstate and international estate planning:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York City, N.Y.
Practising Law Inst.
1968
|
| Schriftenreihe: | Estate planning and administration practice handbook ser.
No. 1. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VII,536 S.m.Tab. |
Internformat
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| 490 | 1 | |a Estate planning and administration practice handbook ser. |v No. 1. | |
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Datensatz im Suchindex
| _version_ | 1804121478542655488 |
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| adam_text | CONTENTS
INTRODUCTION 15
CHAPTER 1.
INTERSTATE AND INTERNATIONAL ESTATE PLANNING FROM A
SINGLE JURISDICTION 17
I. [§1.1] SINGLE JURISDICTION ESTATE PLANNING 17
II. [§1.2] MULTIJURISDICTIONAL PEOPLE, PROPERTY AND
OWNERSHIP 17
III. DIFFERENCES IN SUBSTANTIVE LAW WHICH APPLY TO
ESTATE PLANS 18
A. [§1.3] SPOUSES RIGHTS 18
B. [§1.4] RIGHTS O DESCENDANTS 19
C. [§1.5] JOINT INTERESTS 19
D. [§1.6] EFFECT OF DIVORCE ON PROPERTY
DISPOSITIONS 19
E. [§1.7] FORMAL REQUIREMENTS OF PROPERTY
DISPOSITIONS 19
IV. [§1.8] DEFINING INTERSTATE AND INTERNATIONAL ESTATE
PLANNING 21
V. THE CONFLICT OF LAWS: THE LEGAL BASIS FOR INTER-
STATE AND INTERNATIONAL ESTATE PLANNING FROM A
SINGLE JURISDICTION 22
A. [§1.9] GENERALLY 22
B. [§1.10] SUBJECT MATTER OF THE CONFLICTS OF LAWS . . . 22
C. [§1.11] CONFLICTS BETWEEN POSSIBLY APPLICABLE
LAWS 22
D. [§1.12] APPLICATION OF FORUM S CHOICE OF LAW
RULES 23
E. [§1.13] A PRACTICAL APPROACH TO THE CONFLICT
OF LAWS 23
F. [§1.14] NEEDS OF INTERSTATE AND INTERNATIONAL
SYSTEMS 25
G. [§1.15] CONFLICTS OF LAWS IN ESTATES, TRUSTS
AND PROPERTY LAW 25
VI. [§1.16] THE PLAN OF THIS BOOK 27
CHAPTER 2.
WHAT TO DO ABOUT REAL PROPERTY AND OTHER ASSETS AND
LIABILITIES OUTSIDE THE STATE OF DOMICILE 29
I. [§2.1] INTRODUCTION 29
II. REAL PROPERTY IN OTHER STATES 30
A. [§2.2] HOUSE OR APARTMENT OUTSIDE ITS OWN-
ER S DOMICILE 30
B. [§2.3] LAW GOVERNING REAL PROPERTY OUTSIDE
THE DOMICILE 30
C. [§2.4] EFFECT ON WILL OF CONFLICTS RULE THAT
DISPOSITIONS OF REAL PROPERTY ARE GOV-
ERNED BY THE LAW OF ITS SITUS 31
D. [§2.5] OUTRIGHT DEVISE TO SPOUSE OR ISSUE 33
E. [§2.6] DEVISES OF OUT-OF-STATE REAL PROPERTY
IN TRUST 34
F. [§2.7] SPECIFIC DEVISE OF OUT-OF-STATE REALTY 35
G. [§2.8] WILL PROVISIONS FOR LEGAL LIFE ESTATES
IN OUT-OF-STATE PROPERTY 36
H. SUMMARY RE: WILLS DEALING WITH OUT-OF-STATE
REAL PROPERTY 38
1. [§2.9] GENERALLY 38
2. [§2.10] FORM FOR DEVISE OF OUT-OF-STATE
REALTY 40
I. [§2.11] MORTGAGES ON REAL PROPERTY IN OTHER
STATES 41
J. [§2.12] PRE-DEATH DISPOSITIONS OF REAL AND
TANGIBLE PERSONAL PROPERTY IN OTHER
STATES 41
K. [§2.13] FARM PROPERTY IN OTHER STATES 42
L. [§2.14] CONDOMINIUM, COMMUNITY AND CO-
OPERATIVE APARTMENTS OUTSIDE THE DO-
MICILE 42
III. TANGIBLE PERSONAL PROPERTY OUTSIDE THE OWNER S
DOMICILE 43
A. [§2.15] LAW GOVERNING DISPOSITIONS OF TAN-
GIBLE PERSONAL PROPERTY 43
B. [§2.16] REMOVAL AFTER DEATH OF TANGIBLE PER-
SONAL PROPERTY SITUATED OUTSIDE THE
DOMICILE 44
C. [§2.17] WHAT TO DO ABOUT TANGIBLE PERSONAL
PROPERTY SITUATED OUTSIDE THE DOMICILE. . 45
IV. INTANGIBLE PERSONAL PROPERTY PHYSICALLY SITUATED
OUTSIDE ITS OWNER S DOMICILE 47
A. [§2.18] GENERALLY 47
B. [§2.19] STOCK IN CORPORATIONS 48
C. [§2.20] CANADIAN SECURITIES 49
D. [§2.21] REQUIREMENT OF CONSENTS TO TRANSFER
SECURITIES 50
E. [§2.22] PARTNERSHIP AND PROPRIETORSHIP PROP-
ERTY OWNED ACROSS STATE LINES 51
F. [§2.23] INTERESTS IN OUT-OF-STATE TRUSTS, ESTATES
AND EMPLOYEE BENEFITS 52
G. [§2.24] OIL AND OTHER MINERAL INTERESTS 55
V. ACQUIRING COMMUNITY PROPERTY INTERESTS IN PROP-
ERTY OUTSIDE THE DOMICILE 55
A. [§2.25] COMMUNITY PROPERTY * COMPARISON
WITH COMMON LAW CONCEPTS 55
B. [§2.26] SIGNIFICANT FEATURES OF COMMUNITY
PROPERTY REGIMES 56
C. [§2.27] COUPLE IN COMMON LAW STATE ACQUIRE
PROPERTY IN COMMUNITY PROPERTY STATE. . 58
D. [§2.28] CLIENT MOVES FROM COMMON LAW
STATE TO COMMUNITY PROPERTY STATE 61
E. [§2.29] NEW YORK CLIENT AND CALIFORNIA COM-
MUNITY PROPERTY 63
F. [§2.30] CALIFORNIA CLIENT ACQUIRES REAL PROP-
ERTY IN COMMON LAW STATE 63
G. [§2.31] COMMUNITY PROPERTY COUPLE MOVES
TO COMMON LAW STATE 64
H. [§2.32] CLIENT MOVES PROPERTY FROM COM-
MUNITY PROPERTY STATE TO COMMON
LAW STATE 66
I. [§2.33] COMMUNITY PROPERTY CLIENT ACQUIRES
REAL PROPERTY IN ANOTHER COMMUNITY
PROPERTY STATE 68
J. [§2.34] FORCED HEIRSHIP LAW IN LOUISIANA 68
K. [§2.35] ANTE-NUPTIAL AGREEMENTS AS TO COM-
MUNITY PROPERTY 68
L. [§2.36] CONTRACTUAL ARRANGEMENTS BETWEEN
SPOUSES 69
M. [§2.37] JOINT TENANCIES IN COMMUNITY PROP-
ERTY STATES 69
N. [§2.38] COMMUNITY PROPERTY * CERTAIN TAX
FEATURES 70
O. [§2.39] COMMUNITY PROPERTY AND THE MARITAL
DEDUCTION 70
P. [§2.40] COMMUNITY PROPERTY * MARITAL DE-
DUCTION CLAUSES 70
Q. [§2.41] PLANNING SUGGESTIONS * COMMUNITY
PROPERTY DOMICILE AND OWNERSHIP 71
R. [§2.42] COMMUNITY PROPERTY * GIFT QUESTIONS ... 73
VI. DEBTS AND CLAIMS RELATING TO STATES OTHER THAN
THE DOMICILE 73
A. [§2.43] CLAIMS NOT EMBODIED IN DOCUMENTS
WHICH CONTROL TRANSFER THEREOF 73
B. [§2.44] DEBT DUE THE ESTATE FROM A DEBTOR
OUTSIDE THE DOMICILE 74
C. [§2.45] BANK ACCOUNTS OUTSIDE THE DOMICILE .... 75
D. [§2.46] CLAIMS EMBODIED IN DOCUMENTS
WHICH CONTROL THE TRANSFER THEREOF .... 75
E. [§2.47] CLAIMS AGAINST ASSETS OUTSIDE THE
DOMICILE 76
F. [§2.48] CLAIMS OF CREDITORS AT THE SITUS 77
VII. JOINT TENANCIES AND OTHER JOINT INTERESTS IN
PROPERTY SITUATED OUTSIDE THE OWNER S DOMICILE .... 78
A. [§2.49] WIDE USE OF JOINT OWNERSHIP 78
B. [§2.50] RECORDING THE DOMICILE OF OWNERS AT
TIME THEY ACQUIRE SPECIFIC PROPERTIES . . 79
C. [§2.51] RULES APPLICABLE TO JOINT OWNERSHIP
GENERALLY*GIFT TAX CONSEQUENCES 80
D. [§2.52] JOINT OWNERSHIP GENERALLY * ESTATE
TAX CONSIDERATIONS 82
E. [§2.53] JOINT OWNERSHIP*OUT-OF-STATE PROPERTY. . 84
F. [§2.54] AVOIDING RESTRICTIVE PROVISIONS OF THE
LAW OF THE DOMICILE BY USE OF JOINT
ACCOUNTS IN NONDOMICILIARY JURISDICTION. . 84
G. [§2.55] DETERMINING WHETHER JOINT INTERESTS
EXIST IN LIFE INSURANCE PROFIT-SHARING
BENEFITS AND SIMILAR PROPERTY RIGHTS .... 89
H. [§2.56] COMMUNITY PROPERTY*INTER VIVOS TRUSTS 92
CHAPTER 3.
WHAT TO DO ABOUT CONFLICTS IN CONTROLLING STATE LAW... 101
I. SPOUSE S RIGHTS OF ELECTION, DOWER AND CURTESY
RIGHTS, AND RIGHTS OF CHILDREN AND ISSUE IN PROP-
ERTY IN MORE THAN ONE STATE 101
A. [§3.1] MARITAL PROPERTY IN MORE THAN ONE
JURISDICTION 101
B. [§3.2] ANALOGY TO EXEMPT PROPERTY, FAMILY
ALLOWANCE AND HOMESTEAD RIGHTS
QUESTIONS 102
C. [§3.3] CONFLICTING LOCAL LAW PUBLIC POLICY
CONSIDERATIONS 102
D. [§3.4] SPOUSES RIGHTS CREATED BY LAWS OF THE
DOMICILE 103
E. [§3.5] ELECTIVE RIGHTS IN PROPERTY IN SEVERAL
JURISDICTIONS*DOMICILE VS. SITUS 104
F. [§3.6] ELECTIVE RIGHTS IN REAL PROPERTY 104
G. [§3.7] ELECTIVE RIGHTS IN PERSONAL PROPERTY 105
H. [§3.8] MEASUREMENT OF ELECTIVE SHARE BY
ASSETS LOCATED IN ANOTHER STATE 106
I. [§3.9] SMALL ESTATES STATUTES 107
J. [§3.10] SELECTION OF SITUS INSTEAD OF DOMICILE
FOR PROBATE AND ESTATE ADMINISTRATION
TO DEFEAT SPOUSE S RIGHTS 108
K. [§3.11] RESIDENT S ELECTION AND OUT-OF-STATE
PROPERTY 110
L. [§3.12] NONRESIDENTS RIGHTS IN SITUS PROPERTY ... ILL
M. [§3.13] USE OF INTER VIVOS TRUSTS AT SITUS TO
DEFEAT SPOUSE S RIGHTS 112
N. [§3.14] WILL DISPOSING OF ASSETS IN TWO JURIS-
DICTIONS* IN RE CLARK 113
II. FAMILY ALLOWANCES AND HOMESTEAD RIGHTS IN
PROPERTY IN MORE THAN ONE STATE 117
A. [§3.15] GENERALLY 117
B. [§3.16] EFFECT OF RESIDENCE, NONRESIDENCE AND
SITUS OF ASSETS ON HOMESTEAD RIGHTS
AND FAMILY ALLOWANCES 118
C. [§3.17] JUDICIAL CONSIDERATION OF WHOLE ES-
TATE IN ALL JURISDICTIONS FOR FAMILY
ALLOWANCE PURPOSES 120
D. [§3.18] ENFORCEMENT OF FOREIGN ALLOWANCE ORDERS 120
III. HOW LIMITATIONS ON CHARITABLE GIFTS AFFECT PROP-
ERTY IN MORE THAN ONE STATE 120
A. [§3.19] STATE MORTMAIN LEGISLATION 120
B. [§3.20] PLACING PROPERTY INTENDED FOR CHARITY
IN ANOTHER JURISDICTION TO AVOID LO-
CAL MORTMAIN LEGISLATION 121
IV. POWERS OF APPOINTMENT CROSSING STATE LINES 122
A. [§3.21] GENERALLY 122
B. [§3.22] PERILS TO REMEMBER IN CREATING AND
EXERCISING POWERS OF APPOINTMENT
ACROSS STATE LINES 123
C. [§3.23] EXAMPLES OF MULTI-STATE POWERS IN THE
COURTS 125
D. [§3.24] DRAFTING SUGGESTIONS 126
V. DIFFERENT RULES AGAINST PERPETUITIES AND ACCUMU-
LATIONS IN DIFFERENT STATES 127
A. [§3.25] DIFFERENCES IN APPLICABLE RULES
AGAINST PERPETUITIES 127
B. [§326] DRAFTING SUGGESTIONS 129
VI. POUR-OVERS FROM STATE TO STATE
A. [§3.27] GENERALLY 130
B. [§3.28] DISADVANTAGES OF POUR-OVERS 132
C. [§3.29] TIMING OF POUR-OVER INSTRUMENTS .... 133
D. [§3.30] INCORPORATION BY REFERENCE AND INDE-
PENDENT LEGAL SIGNIFICANCE 134
E. [§3.31] PROVIDING FOR POUR-OVERS 134
F. [§3.32] QUESTIONS TO CHECK IN DRAFTING STATE-
TO-STATE POUR-OVER PROVISIONS 136
VII. [§3.33] GUARDING AGAINST ESCHEAT OF PROPERTY IN
OTHER STATES 136
CHAPTER 4.
WILLS AND TESTAMENTARY OR INTER VIVOS TRUSTS FOR IN-
TERSTATE AND INTERNATIONAL ESTATES 143
I. WILLS AND STOPGAP WILLS 143
A. [§4.1] GENERALLY 143
B. [§4.2] USES OF STOPGAP WILLS 143
C. [§4.3] THE STOPGAP WILL MUST DEAL WITH
THE CLIENT S IMMEDIATE SITUATION 144
D. [§4.4] WHAT LAW GOVERNS ESTATE PLANNING
INSTRUMENTS*SUMMARY OF DISTINCTIONS
FOR CHOICE OF LAWS ANALYSIS 145
1. [§4.5] FORMAL VALIDITY 145
2. [§4.6] INTRINSIC VALIDITY 146
3. [§4.7] VALIDITY, LEGAL EFFECT, CON-
STRUCTION AND INTERPRETATION 146
4. [§4.8] ADMINISTRATIVE PROVISIONS 147
5. [§4.9] CHANGE OF DOMICILE AFTER EXECUTION
OF WILL, REVOCATION AND ALTERATION .... 148
II. FORMAL VALIDITY OF WILLS INVOLVING MORE THAN
ONE STATE OR COUNTRY 149
A. [§4.10] VALIDITY OF EXECUTION 149
B. [§4.11] RECOGNITION OF VALIDITY OF WILL IN
STATE OTHER THAN DOMICILE 151
C. [§4.12] EFFECT OF INVALID DOMICILIARY PROBATE
ON ANCILLARY PROBATE 152
D. [§4.13] EFFECT OF CHANGE OF DOMICILE AFTER
EXECUTION OF THE WILL 153
E. [§4.14] EFFECT OF REVOCATION OF A WILL 153
III. THE MEANING OF WORDS IN INTERSTATE AND INTER-
NATIONAL WILL AND TRUST INSTRUMENTS: VALIDITY,
LEGAL EFFECT, CONSTRUCTION, INTERPRETATION AND
ADMINISTRATION 154
A. [§4.15] THE IMPACT OF CONFLICTS RULES ON
CHANGES IN THE ESTATE PLAN 154
B. [§4.16] JURISDICTION OF COURTS OVER WILLS 155
C. [§4.17] THE SAME WORDS IN A WILL OR TRUST
MAY MEAN DIFFERENT THINGS IN DIFFER-
ENT JURISDICTIONS 156
D. [§4.18] LAW GOVERNING VALIDITY AND LEGAL
EFFECT 156
E. [§4.19] LAW GOVERNING CONSTRUCTION 158
F. [§4.20] CONSTRUCTION AFFECTING REAL PROPERTY
AT THE SITUS 158
G. [§4.21] CONSTRUCTION AFFECTING PERSONAL PROP-
ERTY AT THE SITUS 159
H. [§4.22] LAW GOVERNING INTERPRETATION 160
I. INTERPRETATION AND CONSTRUCTION OF COMMONLY
USED WORDS 161
1. [§4.23] GENERALLY 161
2. [§4.24] HEIRS, NEXT OF KIN AND DISTRIBU-
TEES 162
3. [§4.25] CHILDREN AND ISSUE 165
4. [§4.26] ISSUE 168
5. [§4.27] BROTHERS AND SISTERS 168
6. [§4.28] GRANDCHILDREN 169
7. [§4.29] UNCLES AND AUNTS, NEPHEWS AND
NIECES 169
8. [§4.30] COUSINS 169
9. [§4.32] HUSBAND, WIFE, WIDOW, WIDOWER
AND SPOUSE 169
J. [§4.32] ADMINISTRATIVE PROVISIONS 170
K. [§4.33] SUMMARY OF ANALYTICAL DISTINCTIONS
BETWEEN VALIDITY AND LEGAL EFFECT,
CONSTRUCTION, INTERPRETATION AND AD-
MINISTRATION 172
IV. CLAUSES SPECIFYING GOVERNING LAW FOR VALIDITY,
CONSTRUCTION, INTERPRETATION AND ADMINISTRATION,
CHANGING TRUST SITUS, AND TAX APPORTIONMENT 173
A. [§4.34] DEALING WITH POSSIBLE CHANGES BY
SPECIFYING GOVERNING LAW 173
B. [§4.35] DISTINCTIONS BEARING ON USE OF GOVERN-
ING LAW CLAUSES 174
C. USE OF GOVERNING LAW CLAUSE 175
1. [§4.36] GENERALLY 175
2. [§4.37] NECESSITY OF CONTACTS WITH GOV-
ERNING LAW SELECTED 176
3. [§4.38] DANGER OF UNINTENDED ADOPTION OF
UNWANTED PROVISIONS BY USE OF
GOVERNING LAW CLAUSE 176
4. [§4.39] SUGGESTED FORMS FOR GOVERNING
LAW CLAUSES 176
D. [§4.40] PARTIAL ADOPTION OF SINGLE STATE S LAW
AS GOVERNING LAW 179
E. [§4.41] EXTENDING GOVERNING LAW PROVISION
TO ANCILLARY ADMINISTRATION 180
F. [§4.42] TRANSFERRING TRUST SITUS 180
G. [§4.43] SPENDTHRIFT TRUST PROVISIONS 183
H. [§4.44] INCOME AND PRINCIPAL ALLOCATIONS 184
I. [§4.45] CHECKING GOVERNING LAW FOR COM-
PLIANCE WITH TAX RULES FOR DEDUCTING
CHARITABLE REMAINDER 185
J. [§4.46] AMORTIZATION OF BOND PREMIUMS;
WASTING ASSETS 186
K. [§4.47] EXONERATION FROM COMPULSORY PERI-
ODIC ACCOUNTING 187
L. [§4.48] CLARIFYING ESTATE TAX APPORTIONMENT
ON MULTIJURISDICTIONAL ASSETS 188
M. [§4.49] TESTAMENTARY GIFTS TO FOREIGN CHARITIES .. 188
N. [§4.50] EXONERATION FROM FORCED HEIRSHIP
REQUIREMENTS 191
V. USE OF ONE WILL OR MORE THAN ONE WILL FOR PROP-
ERTY IN MORE THAN ONE JURISDICTION 192
A. [§4.51] ONE WILL FOR PROPERTY IN MORE THAN
ONE STATE OF THE UNITED STATES 192
B. [§4.52] ONE OR MORE WILLS FOR PROPERTY LO-
CATED IN MORE THAN ONE COUNTRY 193
C. [§4.53] PROVISIONS FOR SEPARATE WILLS FOR THE
SAME TESTATOR 194
D. [§4.54] FORMAL VALIDITY OF WILLS IN FOREIGN
COUNTRIES 195
E. [§4.55] EFFECT OF FOREIGN LAW OR TREATIES ON
WILLS WITHIN THE UNITED STATES 196
VI. WILLS FOR ORIGINAL PROBATE AT THE SITUS OF PROPERTY
WHICH IS NOT OWNER S DOMICILE 197
A. [§4.56] WHERE NONDOMICILIARY PROBATE ADVISABLE 197
B. [§4.57] NONDOMICILIARY PROBATE IN ABSENCE OF
STATUTE 198
C. [§4.58] STATUTES AUTHORIZING NONDOMICILIARY
PROBATE 199
D. [§4.59] STATUTES PROHIBITING NONDOMICILIARY
PROBATE 204
E. [§4.60] FLORIDA STATUTES DEALING WITH PROBATE
OF WILLS OF NONRESIDENTS 205
F. [§4.61] GENERAL PRINCIPLES APPLYING TO NON-
DOMICILIARY PROBATE 207
G. [§4.62] ADVANTAGES AND DISADVANTAGES*FLOR-
IDA-NEW YORK 208
H. [§4.63] CONFLICT OF LAW QUESTIONS*NONDOMI-
CILIARY PROBATE 209
I. [§4.64] MECHANICS OF SUBSEQUENT NONDOMICIL-
IARY PROBATE 209
J. PROVISIONS OF WILLS INTENDED FOR NONDOMICIL-
IARY PROBATE 210
1. [§4.65] GENERALLY 210
2. [§4.66] STATEMENT AS TO RESIDENCE 211
3. [§4.67] REVOCATION OF OTHER SITUS WILLS 211
4. [§4.68] DELINEATION OF APPLICABLE GEO-
GRAPHICAL AREA 211
5. [§4.69] DEFINING SITUS OF PARTICULAR CLASSES
OF PROPERTY 211
6. [§4.70] PAYMENT OR NONPAYMENT OF DEBTS,
EXPENSES AND TAXES IN SITUS AND
ELSEWHERE 212
7. [§4.71] DEATH TAX OBLIGATION 212
8. [§4.72] DEFICIENCIES IN AVAILABLE SITUS ASSETS. . 213
9. [§4.73] DISPOSITIVE PROVISIONS, TRANSMIS-
SION, REMISSION OR DIRECT DISTRIBUTION 213
10. [§4.74] ELECTING SITUS OF PROPERTY AS THE
PLACE FOR PROBATE 214
11. [§4.75] DISCRETION OF NONDOMICILIARY
COURTS TO ACCEPT OR REJECT JURISDICTION 214
K. [§4.76] ONE WILL FOR PROBATE AT THE SITUS AND
NONE ELSEWHERE 215
VII. USE OF TESTAMENTARY AND INTER VIVOS TRUSTS IN
PLANNING INTERSTATE AND INTERNATIONAL ESTATES 216
A. [§4.77] USEFULNESS OF THE TRUST DEVICE IN
PLANNING INTERSTATE AND INTERNATIONAL
TRUSTS 216
B. [§4.78] USE OF REVOCABLE INTER VIVOS TRUSTS
WHERE DOMICILE OR PROPERTY OWNER
AND ASSETS ARE LOCATED IN DIFFERENT
JURISDICTIONS 221
VIII. WHAT LAW GOVERNS TRUSTS OF PERSONAL PROPERTY .... 224
A. [§4.79] JURISDICTION OF COURTS OVER TRUSTS 224
B. [§4.80] VOLUNTARY CHOICE OF FORUM FOR LEGAL
PROCEEDINGS INVOLVING TRUSTS 225
C. [§4.81 ] WHAT JURISDICTION S LAIV GOVERNS LE-
GAL ASPECTS OF TRUSTS? 225
D. [§4.82] THE EFFECT OF EXPRESSIONS OF INTENTION
AS TO LAWS GOVERNING TRUSTS OF PER-
SONAL PROPERTY 228
E. [§4.83] LACK OF TRUST S CONTACTS WITH SELECTED
JURISDICTION 231
F. [§4.84] EXPRESS LIMITATIONS ON APPLICATION OF
LAW OF SELECTED JURISDICTION 231
G. [§4.85] REPLACING TRUSTEE AND SHIFTING TRUST
SITUS . . . 232
H. [§4.86] PROVISION FOR CHANGING TRUSTEE AND
SHIFTING TRUST SITUS 232
CHAPTER 5.
ADMINISTERING PROPERTY SITUATED OUTSIDE THE DOMICILE
OF ITS OWNER 241
I. ANCILLARY ADMINISTRATION 241
A. [§5.1] GENERALLY 241
B. [§5.2] WHETHER ANCILLARY ADMINISTRATION IS
NECESSARY OR CAN PRUDENTLY BE AVOIDED . . 242
C. [§5.3] LACK OF UNIFORMITY IN ANCILLARY PRO-
CEDURES 242
D. [§5.4] DOMICILIARY PROBATE AND ANCILLARY
PROBATE 243
E. [§5.5] WHETHER THE WILL ADMITTED AT THE
DOMICILE IS VALID IN THE ANCILLARY
JURISDICTION 243
F. [§5.6] UNIFORM POWERS OF FOREIGN REPRESEN-
TATIVES ACT 245
G. [§5.7] FORMALITIES OF ANCILLARY ADMINISTRA-
TION*EXAMPLES 245
H. [§5.8] NEW YORK STATUTE FOR PROBATE OF FOR-
EIGN WILLS 247
I. [§5.9] ELIGIBILITY OF DOMICILIARY REPRESENTA-
TIVE AS ANCILLARY REPRESENTATIVE 249
J. [§5.10] SUITS ON CLAIMS AT THE SITUS 250
K. [§5.11] CONFLICTING CLAIMS AS BETWEEN DOMI-
CILIARY REPRESENTATIVE AND ANCILLARY
REPRESENTATIVE 250
L. [§5.12] COMPENSATION OF THE ANCILLARY REPRE-
SENTATIVE 251
M. [§5.13] REMISSION BY ANCILLARY REPRESENTATIVE . . 251
N. [§5.14] DIRECT DISTRIBUTION BY ANCILLARY REP-
RESENTATIVE *. 252
O. [§5.15] PROVISION FOR PAYING ADMINISTRATION
EXPENSES FROM ASSETS ELSEWHERE THAN
THE DOMICILE 253
P. [§5.16] WILL PROVISIONS PERTAINING TO POWERS
OF DOMICILIARY AND ANCILLARY FIDUCIARY. . 254
Q. [§5.17] WILL PROVISIONS FOR AN EXPANDED AN-
CILLARY ADMINISTRATION AND ESTABLISH-
MENT OF TRUSTS AT THE SITUS 256
R. [§5.18] APPOINTING TRUSTEE IN FOREIGN JURIS-
DICTION WITHOUT ANCILLARY REPRESEN-
TATIVE THERE 259
II. APPOINTING FIDUCIARIES TO ADMINISTER PROPERTY
SITUATED ELSEWHERE THAN THE OWNER S DOMICILE 260
A. [§5.19] REASONS FOR APPOINTING OUT-OF-STATE
FIDUCIARY 260
B. [§5.20] LAW GOVERNING APPOINTMENT AND CA-
PACITY OF FIDUCIARIES TO SERVE 261
C. [§5.21] PROBLEMS IN APPOINTING OUT-OF-STATE
FIDUCIARY 261
D. [§5.22] STATE LAWS GOVERNING NONRESIDENT FI-
DUCIARY APPOINTMENTS 262
E. [§5.23] RIGHT OF NONRESIDENT INDIVIDUALS TO
SERVE AS ADMINISTRATOR OR EXECUTOR 262
F. [§5.24] RIGHT OF A NONRESIDENT INDIVIDUAL TO
SERVE AS TRUSTEE 264
G. [§5.25] RIGHT OF NONRESIDENT CORPORATE FIDU-
CIARY TO SERVE AS EXECUTOR OR TRUSTEE .... 264
H. [§5.26] ALLOWING A NONRESIDENT CORPORATE FI-
DUCIARY TO QUALIFY AND SERVE IF IT
QUALIFIES AS A FOREIGN CORPORATION TO
DO BUSINESS IN THE STATE 266
I. [§5.27] PROHIBITING NONRESIDENT CORPORATE FI-
DUCIARY FROM SERVING 267
J. [§5.28] RIGHT OF A NONRESIDENT CORPORATE FI-
DUCIARY TO RECEIVE BEQUEST OF MONEY
OR PERSONAL PROPERTY AS TRUSTEE FOR A
TRUST TO BE ADMINISTERED IN THE TRUS-
TEE S STATE OF RESIDENCE 267
K. [§5.29] PROVISION PERMITTING BENEFICIARY TO
SUBSTITUTE TRUSTEE IN ONE JURISDIC-
TION FOR TRUSTEE IN ANOTHER 270
L. [§5.30] INELIGIBILITY OF NONRESIDENT ALIENS AS
FIDUCIARIES 271
CHAPTER 6.
HOW TO DEAL WITH DIFFERING LOCAL LAWS OF DIFFERENT
JURISDICTIONS 275
I. HOW LOCAL LAW IS BROUGHT TO BEAR ON ESTATE,
TRUST AND PROPERTY MATTERS 275
A. [§6.1] JURISDICTION 275
B. [§6.2] PLENARY AUTHORITY OF EACH JURISDICTION
OVER PROPERTY WITHIN ITS BORDERS 276
C. [§6.3] JURISDICTION OVER ESTATES AND TRUSTS . . . . 278
D. [§6.4] DETERMINING WHAT THE PROPERTY IS
AND WHERE IT IS SITUATED 279
E. [§6.5] CLASSIFYING DIFFERENT KINDS OF PROP-
ERTY AS REAL OR PERSONAL, IMMOVABLE
OR MOVABLE, ETC 280
F. [§6.6] FULL FAITH AND CREDIT AS BETWEEN DE-
CISIONS OF COURTS IN THE UNITED STATES 281
II. [§6.7] HOW TO ESTABLISH THE LAW OF FOREIGN STATES
IN THE FORUM 283
III. HOW TO OBTAIN, RECORD AND PLAN THE FACTS RELAT-
ING TO THE CLIENT S INTERSTATE AND INTERNATIONAL ES-
TATE PLAN 284
A. [§6.8] IMPORTANCE OF OBTAINING ALL THE FACTS . . . 284
B. [§6.9] PERMITTING THE CLIENT TO TELL THE FACTS
IN HIS OWN WORDS 285
C. [§6.10] IMPORTANCE OF PLANNING THE JURISDIC-
TIONAL FACTS 285
D. [§6.11] AWARENESS OF DIFFERENCES IN APPLICABLE
LAWS CREATES OPPORTUNITIES FOR PLAN-
NING THE FACTS 286
IV. HOW TO DETERMINE WHERE DOMICILE IS AND WHERE
IT IS NOT 287
A. [§6.12] THE IMPORTANCE OF DOMICILE IN MULTI-
JURISDICTIONAL ESTATES 287
B. [§6.13] THE SINGLE JURISDICTIONAL LAWYER AND
THE NONDOMICILIARY CLIENT 288
C. [§6.14] DOMICILE: A DEFINITION AND ANALYSIS 289
D. [§6.15] DIFFERENT JURISDICTIONS CAN REACH DIF-
FERENT CONCLUSIONS ABOUT THE SAME
PERSON S DOMICILE 290
E. [§6.16] CRITICISM OF DOMICILE DOCTRINE IN
MULTIJURISDICTIONAL ESTATES 291
F. [§6.17] LIMITATIONS ON DOMICILE RULES IN
MULTIJURISDICTIONAL ESTATES 292
G. [§6.18] DOUBTS CONCERNING DOMICILE 293
H. [§6.19] SOME STATE LAWS RECIPROCALLY OR TO-
TALLY EXEMPT NONRESIDENTS INTAN-
GIBLES FROM TAX 294
I. [§6.20] TREATIES OR LAWS FOR ARBITRATING DOM-
ICILE DISPUTES 294
J. [§6.21] ESTOPPEL AS TO ISSUE OF DOMICILE IN
PROBATE PROCEEDING 294
K. [§6.22] FACTS WHICH DETERMINE DOMICILE 295
L. [§6.23] HOW TO ADVISE THE MULTIJURISDICTIONAL
CLIENT CONCERNING DOMICILE 296
M. [§6.24] USE OF WILL CLAUSE STATING DOMICILE
OR RESIDENCE 298
N. [§6.25] OMISSION OF STATEMENT CONCERNING
DOMICILE OR RESIDENCE 299
O. [§6.26] THE ESTATE REPRESENTATIVE S CONTROL
OF THE FACTS 300
CHAPTER 7.
HOW TO PLAN FOR THE ESTATE, INHERITANCE, TRANSFER AND
SUCCESSION TAXATION OF INTERSTATE AND INTERNATIONAL
ESTATES 303
I. FEDERAL AND STATE DEATH TAXATION OF MULTIJURIS-
DICTIONAL CLIENTS AND PROPERTY INTERESTS 303
A. [§7.1] GENERALLY 303
B. [§7.2] STATE TAXES*DISTINCTIONS AMONG VAR-
IOUS TYPES IMPOSED 304
C. [§7.3] BASIS OF STATE JURISDICTION TO IMPOSE
STATE DEATH TAXES 305
D. [§7.4] CLASSIFICATION*IS PROPERTY REAL OR PER-
SONAL? 307
E. [§7.5] MULTIPLE STATE DEATH TAX CLAIMS 308
F. [§7-6] ENFORCEMENT ACTIONS TO COLLECT TAX
CLAIMS IN FOREIGN STATES 309
G. [§7.7] INCOME TAX CLAIMS 309
H. [§7.8] FEDERAL ESTATE TAXES*COLLECTION AND
ENFORCEMENT 310
I. [§7.9] STATE LAW TAX APPORTIONMENT PRACTICES 310
J. [§7 10] ALLOCATION OF DEATH TAXES IMPOSED BY
MORE THAN ONE STATE 312
K. [§7.11] COLLECTION OF TAXES ALLOCABLE TO NON-
RESIDENT RECIPIENTS OF NONTESTAMEN-
TARY PROPERTY 313
L. [§7.12] MULTISTATE TAXATION*ILLUSTRATIVE PROBLEM 314
M. [§7.13] ESTATE PLANNING QUESTIONS RAISED BY
MULTIJURISDICTIONAL DEATH TAXATION 314
N. [§7.14] TAX ALLOCATION*DRAFTING COMMENTS .... 316
II. PROPERTY IN FOREIGN COUNTRIES 318
A. [§7.15] FOREIGN TAXATION GENERALLY 318
B. [§7.16] DEATH TAXATION OF ASSETS OF UNITED
STATES CITIZENS AND RESIDENTS SITUATED
IN FOREIGN COUNTRIES 319
C. [§7.17] UNITED STATES ESTATE TAX CREDITS FOR
FOREIGN DEATH TAXES*BY STATUTE AND
BY TREATY 320
D. [§7.18] PLANNING SUGGESTIONS 323
E. UNITED STATES DEATH TAXATION OF NONRESIDENT
ALIENS 324
1. [§7.19] GENERALLY 324
2. [§7.20] REAL AND TANGIBLE PERSONAL PROPERTY 325
3. [§7.21] BANK DEPOSITS . 325
4. [§7.22] INTANGIBLE PROPERTY-STOCKS AND BONDS 326
5. [§7.23] GOVERNMENT BONDS 327
6. [§7.24] NEGOTIABLE INSTRUMENTS 327
7. [§7.25] DEBTS 327
8. [§7.26] INSURANCE 328
9. [§7.27] PATENTS, TRADEMARKS, ETC 328
10. [§7-28] BUSINESS PARTNERSHIPS 328
11. [§7.29] LIFETIME TRANSFERS BY NONRESIDENT
ALIENS 329
12. [§7.30] POWERS OF APPOINTMENT 329
13. [§7.31] FOREIGN COMMUNITY PROPERTY AND
JOINT TENANCIES 329
14. [§7.32] ENGAGED IN BUSINESS 330
15. [§7.33] ESTATE TAXATION OF NONRESIDENT
ALIENS UNDER THE FOREIGN INVESTORS
TAX ACT OF 1966 330
F. [§7.34] INCOME TAXATION OF UNITED STATES CIT-
IZENS AND RESIDENTS WITH RESPECT TO
ASSETS SITUATED IN FOREIGN COUNTRIES
*TAX COLLECTION AND PAYMENT OF DU-
TIES OF ESTATE REPRESENTATIVES 331
G. [§7.35] INCOME TAXATION OF NONRESIDENT AL-
IENS ESTATES AND TESTAMENTARY TRUSTS .. . 333
H. [§7.36] TAXPAYERS ENGAGED IN TRADE OR BUSI-
NESS IN THE UNITED STATES 334
I. [§7.37] TAXPAYERS NOT ENGAGED IN TRADE OR
BUSINESS IN THE UNITED STATES 335
J. [§7.38] UNITED STATES TAX CREDITS FOR RESI-
DENT ALIENS 337
K. [§7.39] WITHHOLDING AND PAYMENT OF NONRESI-
DENT TAXES 338
L. [§7.40] PLANNING ESTATES FOR NONRESIDENT
ALIENS OF THE UNITED STATES 338
CHAPTER 8.
THE MULTIJURISDICTIONAL ESTATE PLANNING ADVISER; THE
EXTENT OF AND LIMITATIONS UPON HIS ROLE 345
I. LEGAL DUTY OF THE DRAFTSMAN 345
A. [§8.1] GENERALLY 345
B. [§8.2] DEPARTURES FROM USUAL STANDARDS OF CARE. . 346
II. UNAUTHORIZED PRACTICE OF LAW 347
A. [§8.3] THE DACEY CASES 347
B. [§8.4] UNAUTHORIZED PRACTICE BY LAWYERS IN
JURISDICTIONS WHERE THEY ARE NOT LI-
CENSED; THE OBLIGATION TO CONSULT
QUALIFIED LAWYERS IN OTHER JURISDICTIONS. . 351
III. RIGHT OF AN ATTORNEY ADMITTED IN ONE STATE TO
RECOVER COMPENSATION FOR SERVICES RENDERED IN
ANOTHER STATE WHERE HE IS NOT ADMITTED TO
PRACTICE 353
APPENDICES
A. ESTATE PLANNING FACT CHECK LIST 359
B. ESTATE INVENTORY AND ANALYSIS 381
C. ESTATE TAX NONRESIDENT AFFIDAVIT 403
D. FORM OF MULTIJURISDICTIONAL WILL 407
E. TABLES OF STATE LAW POSITIONS ON VARIOUS ISSUES 423
I. CAPACITY OF NONRESIDENTS TO SERVE AS FIDUCIARY
INDIVIDUALS 423
II. DOWER, CURTESY, WIDOWS ELECTION AND BARS TO
MARITAL SHARE 439
III. SPENDTHRIFT TRUSTS 458
IV. STATE TAX WAIVERS: NEED FOR WAIVER 471
TABLE OF FORMS 481
TABLE OF CASES 483
INDEX 511
|
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| author | Hendrickson, Robert A. 1923- |
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| dewey-sort | 3347.6 15 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Book |
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| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV007258789 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:58:37Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-004656151 |
| oclc_num | 14767 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-188 |
| owner_facet | DE-355 DE-BY-UBR DE-188 |
| physical | VII,536 S.m.Tab. |
| publishDate | 1968 |
| publishDateSearch | 1968 |
| publishDateSort | 1968 |
| publisher | Practising Law Inst. |
| record_format | marc |
| series | Estate planning and administration practice handbook ser. |
| series2 | Estate planning and administration practice handbook ser. |
| spelling | Hendrickson, Robert A. 1923- Verfasser (DE-588)10744240X aut Interstate and international estate planning Robert A. Hendrickson New York City, N.Y. Practising Law Inst. 1968 VII,536 S.m.Tab. txt rdacontent n rdamedia nc rdacarrier Estate planning and administration practice handbook ser. No. 1. Successions et héritages - Etats-Unis ram Conflict of laws Estate planning United States Conflict of laws Inheritance and succession United States Erbschaft (DE-588)4015114-1 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Erbschaft (DE-588)4015114-1 s DE-604 Estate planning and administration practice handbook ser. No. 1. (DE-604)BV006654231 1 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004656151&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hendrickson, Robert A. 1923- Interstate and international estate planning Estate planning and administration practice handbook ser. Successions et héritages - Etats-Unis ram Conflict of laws Estate planning United States Conflict of laws Inheritance and succession United States Erbschaft (DE-588)4015114-1 gnd |
| subject_GND | (DE-588)4015114-1 (DE-588)4078704-7 |
| title | Interstate and international estate planning |
| title_auth | Interstate and international estate planning |
| title_exact_search | Interstate and international estate planning |
| title_full | Interstate and international estate planning Robert A. Hendrickson |
| title_fullStr | Interstate and international estate planning Robert A. Hendrickson |
| title_full_unstemmed | Interstate and international estate planning Robert A. Hendrickson |
| title_short | Interstate and international estate planning |
| title_sort | interstate and international estate planning |
| topic | Successions et héritages - Etats-Unis ram Conflict of laws Estate planning United States Conflict of laws Inheritance and succession United States Erbschaft (DE-588)4015114-1 gnd |
| topic_facet | Successions et héritages - Etats-Unis Conflict of laws Estate planning United States Conflict of laws Inheritance and succession United States Erbschaft USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004656151&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV006654231 |
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