Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Saturday, January 8, 2022

Article: Equity's Attribution Rules

Rachel Leow recently published an article entitled, Equity's Attribution Rules, Wills, Trusts, & Estates Law ejournal (2021). Provided below is the abstract to the Article: Estate planning

Corporate attribution is the process by which acts and states of mind are attributed to companies to establish their rights, duties, and liabilities. Ever since Meridian Global Funds Management v Securities Commission [1995] 2 AC 500, it is widely accepted that corporate attribution is a highly context-specific process While a growing literature has been produced on the attribution rules which apply to statutes and in the common law, very little is known about equity’s attribution rules. This paper examines equity’s attribution rules in three areas: dishonest assistance, knowing receipt, and bona fide purchase. Each routinely requires the attribution of both acts and states of mind. Equity’s rules are then compared with those emerging from the common law cases. The paper concludes that equity’s attribution rules are, perhaps surprisingly, just the same as the common law’s. It also explains why.

https://lawprofessors.typepad.com/trusts_estates_prof/2022/01/article-equitys-attribution-rules.html

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