Wills, Trusts & Estates Prof Blog

Initiative on Land, Housing & Property Rights conference 'Heirs' Property and the Racial Wealth Gap,'

Save the date for the Initiative on Land, Housing & Property Rights conference 'Heirs' Property and the Racial Wealth Gap,' with Drinan Professor Thomas W. Mitchell and other leading experts in the field on March 21-22, 2024.

Property in the form of homes and land represents the cornerstone of wealth for Black and brown communities. Too often, this ownership is unstable, second-class, so-called 'heirs property' ownership, which has exacerbated the racial wealth gap. This conference will discuss a wide range of heirs' property problems, including owners who lack clear title (tangled title), and will address proposed solutions, including the widely enacted Uniform Partition of Heirs Property Act. Panelists include representatives from local, state, and federal government, nonprofits, academics and researchers. The conference will feature a screening of the award-winning film 'Gaining Ground: The Fight for Black Land' (Al Roker Entertainment), and a panel of acclaimed investigative journalists who have published award-winning media pieces addressing heirs' property ownership. It will also include a panel for graduate students who are conducting heirs' property research. 

Full schedule and registration coming soon!

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Canada Delays Plans To Euthanize Mentally Ill People But Not Because It's An Insane Plan

The Canadian government's plan to allow euthanasia for the mentally ill faced delays due to the unpreparedness of the healthcare system rather than a reconsideration of the ethics of the proposition. Health Minister Mark Holland stated that more time was needed for readiness. Politicians nationwide echoed this sentiment, emphasizing the need for preparedness rather than outright rejecting the idea. 

 

Criticism of the plan includes some viewing it as a grotesque notion and arguing that resolving mental health crises should precede any consideration of euthanasia for the mentally ill. Canadian bioethicist Kerry Bowman highlighted the profound ethical questions such a plan would raise. While euthanasia is legal in Canada, fewer than 45% of Canadians supported euthanasia for the mentally ill in 2022.

 

For more information see Joe Kinsey “Canada Delays Plans to Euthanize Mentally Ill People But Not Because It’s An Insane Plan”, Outkick, February 1, 2024.

 

American Tax Policy Institute Research Roundtable and Symposium Call for Contributions

It’s a Man’s World: Revealing and Addressing Hidden Gender Bias in Tax Law and Policy

Expressions of interest due March 31, 2024
Program October 17-18, 2024, Washington DC

The American Tax Policy Institute is pleased to issue this Announcement and Call for Contributions to an event on October 17 and 18, 2024, in Washington, DC, that will explore the intersections between and among gender, taxation, and public policy. Conference co-sponsors include Skadden Arps Meagher & Flom LLP, the Elisabeth Haub School of Law at Pace University, the Birnbaum Women’s Leadership Center at New York University School of Law, the Tax Law Center at New York University School of Law, the Pittsburgh Tax Review, the Loyola of Los Angeles Law Review, and several other organizations (list in formation). The goal of the event is to shine a spotlight on gender issues in taxation and to bring consideration of gender impacts into mainstream discussions surrounding the enactment and administration of tax law and policy. The intended scope of the Conference is broad, focusing not only on gender issues in U.S. tax law but also on gender issues in the tax laws of other countries. It will consider all taxes, including income, consumption, transfer, wealth-related, or other national-level taxes, as well as subnational taxes.

The Conference will take place from 4:00-6:30 p.m. on Thursday, October 17, 2024, and 8:30 a.m.-5:00 p.m. on Friday, October 18, 2024, at the Washington, D.C. offices of Skadden, Arps, Slate, Meagher & Flom LLP. The Thursday program will be a roundtable featuring research papers principally from graduate students, junior scholars, other professionals, and those new to work at the intersections of gender, taxation, and policy. This research roundtable will follow the format typical of academic conferences, providing ample time for conversation among participants.

The second day of the Conference will be a policy-oriented program of panel discussions bringing together academics, practicing attorneys, economists, accountants, policymakers, legislators, and others to consider issues related to gender and taxation and to consider strategies for incorporating gender-related concerns into tax policy.

We are now seeking participants interested in presenting a paper during the research roundtable and/or the policy program or serving as a formal discussant for one or more papers presented at the Conference. Participants can be academics, economists, practitioners, government officials, policy researchers, accountants, graduate students, or others with an interest and expertise in tax law and its administration. Contributors from the United States as well as other countries are welcome.

There likely will be more availability to present at the research roundtable. Presentations at the research roundtable should be works in progress, not published (or committed to publication) prior to the event. Contributions to the policy program may be works in progress or published (or committed to publication) prior to the event. Examples of possible topics include marriage, the family, paid and unpaid labor, international aid, comparative tax studies, and the impact of tax administration on gender equality. This listing provides directional guidance only; in no way does it limit the potential issues for consideration.

Those interested in presenting at either the research roundtable or on a panel during the second day of the Conference should send an abstract of no more than 500 words describing their proposed presentation, an indication of whether the proposal is for the research roundtable or the policy program, and a copy of their CV to Judy Jaeger, Senior Staff Associate ([email protected]). If the proposed panel presentation is based on a published or soon-to-be-published work, please also attach a copy or draft of the work.

Expressions of interest are due by March 31, 2024. The Conference Committee expects to notify accepted participants by May 15, 2024. Accepted participants will submit circulation drafts of their work no later than September 17, 2024. Selected participants may receive an invitation to publish their completed papers in one of several respected journals that have expressed an interest in publishing the conference papers (information to be provided) or choose to publish elsewhere.
For those selected to present their work, the program sponsors will cover lodging and selected meals. Reimbursement for travel may be possible, to the extent funds become available. There is no fee for speakers to attend the conference; other attendees will make a $10-$20 contribution to help defray costs. The conference will be webcast and is open to members of the public.

We look forward to hearing from many interested potential contributors.

For further information, please contact Bridget J. Crawford (Elisabeth Haub School of Law at Pace University and American Tax Policy Institute) or Katherine Pratt (LMU Loyola Law School and American Tax Policy Institute)

A woman in China has decided to leave her $2.8m fortune to her dogs and cats and nothing to her children, says report

A wealthy woman from Shanghai, China, has chosen to exclude her three children from her $2.8 million will instead of leaving her fortune to her pets. The decision was influenced by her perception of her children neglecting her during her old age and illness while her pets remained loyal. 

The woman will stipulate that the money be used for caring for her cats, dogs, and their offspring after her passing, with a local pet clinic serving as the administrator of the inheritance due to legal constraints. Some Chinese citizens praised her online decision, citing similar intentions in their familial relationships. 

Despite concerns raised by officials regarding the risks of entrusting the entire inheritance to the pet clinic, the woman can revise her will if her children's behavior towards her changes. This case echoes previous instances of pets inheriting substantial fortunes, such as the famous case of Gunther III, a German shepherd who inherited $65 million from his owner, a German countess.

For more information see Alia Shoaib “A woman in China has decided to leave her $2.8m fortune to her dogs and cats and nothing to her children, says report”, Aol, January 28, 2024.

$1 Billion Donation Will Provide Free Tuition at a Bronx Medical School

Dr. Ruth Gottesman, a 93-year-old widow of a Wall Street financier, has donated a historic $1 billion to the Albert Einstein College of Medicine in the Bronx, instructing that the funds cover tuition for all future students. Dr. Gottesman, a former professor at Einstein with a background in learning disabilities, donated from her late husband's fortune, which was derived from investments, including an early stake in Berkshire Hathaway. This gift, among the largest to an educational institution in the U.S. and likely the largest to a medical school, aims to alleviate the burden of medical school debt, which often exceeds $200,000, and to diversify the student body by making medical education more accessible to those from economically disadvantaged backgrounds.

The donation is particularly significant as it goes to a medical institution in the Bronx, known as the city's poorest borough with high rates of premature deaths and overall poor health indicators. Dr. Gottesman's close relationship with Dr. Philip Ozuah, CEO of Montefiore Medical Center, affiliated with Einstein, was pivotal in her decision. Their shared commitment to serving the Bronx community and their connection forged through challenging times, including Dr. Gottesman's husband's illness and subsequent recovery, exemplify the deep bonds underlying this transformative act of philanthropy. Dr. Gottesman's vision ensures a debt-free path for future medical professionals. It aims to foster greater inclusivity in medical education, marking a significant step towards addressing healthcare access and opportunity disparities.

For more information see Joseph Goldstein “$1 Billion Donation Will Provide Free Tuition at a Bronx Medical School”, The New York Times, February 24, 2024.

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Longtime caretaker ‘jealously manipulated’ NYC billionaire Allan Goldman before letting him die alone in Russia so she could pocket $2M inheritance: suit

The lawsuit surrounding the death of Allan H. Goldman, a Manhattan real estate billionaire, alleges that his longtime caretaker, Natalia Vostrikova, manipulated and controlled him to secure a $2 million inheritance, ultimately leading to his neglect and demise. Goldman, who had Parkinson's disease, was reportedly in fair condition until 2018, when Vostrikova allegedly began exerting strict control over his interactions and medications. She is accused of isolating Goldman from his family, withholding his medication, and denying his illness, ultimately absconding with him to Russia in July 2021. During their stay at a luxury hotel in Moscow, Vostrikova allegedly neglected Goldman, leaving him bedridden, malnourished, and with severe bedsores. Despite pleas from his children, Vostrikova refused to allow them to intervene, claiming they were selfish, until finally transporting Goldman to a hospital in St. Petersburg, where he died shortly after arrival.

The family's legal filings assert that Vostrikova, who earned a substantial salary from Goldman, had been siphoning off his funds for personal use, including purchasing a lavish home in Bayville, New York. Vostrikova denies these allegations, countering that she was Goldman's wife and asserting that their relationship spanned over a decade. However, Goldman's daughter disputes this claim, arguing that her father did not believe Vostrikova genuinely cared for him. The lawsuit highlights the manipulation and neglect Goldman allegedly suffered at the hands of Vostrikova, raising questions about her motives and the extent of her influence over his final years.

For more information see Kathianne Boniello “Longtime caretaker ‘jealously manipulated’ NYC billionaire Allan Goldman before letting him ie alone in Russia so she could pocket $2M inheritance: suit”, New York Post, February 24, 2024.

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Article: DNA Test Kit Horror Story

Victoria Hill, a 39-year-old licensed clinical social worker from suburban Connecticut, always felt different from her father in appearance and temperament. This curiosity led her to purchase a DNA testing kit from 23andMe a few years ago to investigate a health issue. However, what started as a routine quest for self-discovery turned into a shocking revelation. The test revealed that she had more siblings than she had ever imagined - a staggering count of 22. Worse still, she discovered that her biological father was not the man she grew up with but rather a fertility doctor named Burton Caldwell, who allegedly used his sperm to inseminate her mother without her consent. This revelation shattered Hill's understanding of her identity and relationships, mainly when she learned that one of her newfound siblings was her high school boyfriend. This situation could have led to accidental incest.

Hill's story is emblematic of a more significant issue of fertility fraud plaguing the United States, where fertility doctors have misled patients and their families by secretly using their sperm instead of donor sperm. Despite the significant emotional and ethical implications of such actions, most states lack laws against fertility fraud, leaving victims with little recourse. Hill's case underscores the urgent need for regulation in the fertility industry and the growing movement of donor-conceived individuals advocating for transparency and accountability. While some progress has been made with the passage of new state laws in recent years, the legal landscape remains inconsistent, highlighting the challenges faced by those seeking justice and closure in cases of fertility fraud.

For more information see Rob Kuznia, Allison Gordon, Nelli Black, and Kyung Lah “DNA Test Kit Horror Story”, CNN, February 14, 2024.

Article: Rectification of Testamentary Writings in Scotland, England and Wales, and Australia

Daniel James Carr (University of Edinburgh Law School) recently published, Rectification of Testamentary Writings in Scotland, England and Wales, and Australia, Journal of Equity, forthcoming. Provided below is an Abstract:

This article considers statutory and non-statutory means of rectifying a testamentary writing in Australia, England and Wales, and Scotland. Assessing the statutory provisions in the comparator jurisdictions shows that there are tangible differences between the statutory regimes. Such differences embody different policy decisions concerning the importance of formally recorded testamentary intention in an instrument and the circumstances in which it will be possible to resort to rectification based upon other means of identifying the testator’s intentions or instructions. Differences between the non-statutory routes to rectification in the Scottish and the Anglo-Australian traditions are outlined, and the article identifies enduring questions about the precise contours of the non-statutory rectification jurisdiction in each tradition. The article concludes by noting the benefits of looking at the evolution of the different rectification approaches together and how they fit with changing approaches to the importance of insistence upon strict testamentary formalities.

Article: Taxing Old Money: Considerations in Crafting a Rignano Tax

Miranda Perry Fleischer (University of San Diego School of Law) recently published, Taxing Old Money: Considerations in Crafting a Riganano Tax, Law, Ethics and Philosophy, 2020, January 2024. Provided below is an Abstract:

This article explores whether it is possible to tax “old money” differently than “new money.” In The Inheritance of Wealth, Daniel Halliday proposes that we tax wealth more heavily the second time it is transferred than the first, and even more heavily the third time. He envisions something like the following: Grandfather builds a business from the ground up and bequeaths $10,000,000 to Mother. No tax is imposed, but if Mother does not create any wealth of her own and simply retransfers $10,000,000 to Daughter, all of Mother’s estate is taxed. In contrast, if Mother creates new wealth, different portions of her estate are treated differently. The inherited $10,000,000 that Mother re-transfers is taxed, while any newly-earned wealth is not. Although Halliday offers a few broad structural suggestions, he does not detail how such a tax—referred to as a Rignano tax—would work. This article explores what implementing a Rignano tax requires. Crafting one is complex but feasible and requires six key design decisions. Drawing on experience with existing transfer taxes and Halliday’s ethical premises, this article offers specific recommendations for each.

Gonzaga seeks Visiting Assistant Professor for Wills & Trusts

The following announcement is from The Faculty Lounge and was brought to my attention by Adam Hirsch:

GONZAGA UNIVERSITY SCHOOL OF LAW, in Spokane, WA seeks applicants for up to three full-time Visiting Assistant Professors. This position is a 9-month, terminal visiting position beginning in August 2024 with the potential to renew for one or more additional years (contingent upon need and funding). It is ideal for both current law professors who wish to visit away from their home institutions and for aspiring law professors who plan to apply to tenure-track law school positions in the future. Our curricular needs include Contracts, Criminal Law, Evidence, Professional Responsibility, Wills and Trusts, Lawyering Skills, Legal Research and Writing, and Academic Support courses.

For more information and to apply, click here.