Passing Wealth on Death: Will-Substitutes in Comparative Perspective (Studies of the Oxford Institute of European and Comparative Law)

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9781849466981: Passing Wealth on Death: Will-Substitutes in Comparative Perspective (Studies of the Oxford Institute of European and Comparative Law)

Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortiscausa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes in a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws. (Series: Studies of the Oxford Institute of European and Comparative Law, Vol. 22) [Subject: Inheritance Law, Common Law, Civil Law, Comparative Law]

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About the Author:

Alexandra Braun is Professor of Comparative Private Law at the University of Oxford and Fellow and Tutor in Law at Lady Margaret Hall, Oxford. Anne Rothel is Professor of Law, Chair of Civil Law, European and International Private Law at the Bucerius Law School in Hamburg.

Review:

I found this book to be informative, interesting and easy to read. I recommend practitioners giving estate, trust and asset planning advice read this text while tax lawyers will also find it interesting. -- Greg Kelly * LawTalk 904 * Although much has been written about the effect of the use of will-substitutes in the United States, contributors to Braun and Rothel's volume look at them in comparative perspective, examining mechanisms that pass wealth on death across a number of common law, civil law, and mixed legal jurisdictions, and exploring the rationale behind their use. * Law and Social Inquiry * This book is helpful in categorizing the multitude of means to pass wealth on death in modern society. -- Margaret R. O'Sullivan * Estates Trusts and Pension Journal * For those readers who enjoy the view from 30,000 feet up, as well as an invigorating flight plan through several different legal cultures, this book offers both. And at the end of the journey, one arrives with a refreshed and more insightful understanding of modern succession law on death. -- MARGARET R. O'SULLIVAN, Estate Lawyers, Toronto * Estates Trusts & Pensions Journal, Volume 36, No. 3 * In acknowledging and exploring the realities of wealth transfer upon death, Braun and Rothel call upon the international legal community to reconsider the scope of succession laws and whether they are achieving their underlying goals. * Maastricht European Private Law Instiute Website *

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Descripción Bloomsbury Publishing PLC, United Kingdom, 2016. Hardback. Estado de conservación: New. Language: English . Brand New Book. Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of `will-substitutes and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws. Nº de ref. de la librería AAU9781849466981

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Descripción Bloomsbury Publishing PLC, United Kingdom, 2016. Hardback. Estado de conservación: New. Language: English . Brand New Book. Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of `will-substitutes and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws. Nº de ref. de la librería AAU9781849466981

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