Iowa Law Review

The University of Iowa publishes the Iowa Law Review five times a year. Founded in 1915, this journal focuses its articles on all aspects of law.

Articles from Vol. 103, No. 5, July

Attempts to Harmonize the Inheritance Law in Europe: Past, Present, and Future
I. INTRODUCTIONLife in the European Union ("EU") has changed. The times when Poles lived only in Poland, Germans in Germany, or the Dutchmen in the Netherlands, and only a small portion of them migrated are gone forever. Today, for example, several million...
From Waqf, Ancestor Worship to the Rise of the Global Trust: A History of the Use of the Trust as a Vehicle for Wealth Transfer in Singapore
I. INTRODUCTIONDue to its colonial past, the laws of Singapore are essentially derived from English law.1 In the early days, the legal application of English law to a multicultural society like singapore, with very different customs, norms and social...
Give the People What They Want? the Onshoring of the Offshore
I. IntroductionMy lecture today is about the limits of freedom of choice in trust law. Trusts are magnificently flexible, and this has been one of the strengths of the trust institution since its origin in the middle ages. But trusts are not infinitely...
Intestate Inheritance Rights for Unmarried Committed Partners: Lessons for U.S. Law Reform from the Scottish Experience
I.Background and OverviewNo U.S. state affords intestate inheritance rights to the unmarried and unregistered committed partner of a decedent.1 In recent years, this omission has become increasingly problematic as cohabitation rates in the United States...
Lifetime Wealth Transfers and the Equitable Presumptions of Resulting Trust and Gift
I. IntroductionIntergenerational wealth transfers do not only take place upon death. Today, it is very common to buy a house with an advance from the Bank of Mom and Dad-the Prime Minister of Australia even encourages parents to "shell out for their...
Partial Harmless Error for Wills: Evidence from California
I. IntroductionGerard Caspary was born in 1929 in a prosperous Jewish neighborhood in Frankfurt, Germany.1 When Caspary was four years old, Hitler came to power, and the Caspary family fled to Paris.2 In 1940, "the Nazis invaded the city."3 Caspary's...
Property Transfers to Caregivers: A Comparative Analysis
I. INTRODUCTIONEvery country with an aging population faces the challenge of caring for older people who require some assistance in performing the essential activities of daily living-such as eating, bathing, getting out of bed, and toileting. This assistance...
Regularizing the Trust Protector
I. IntroductionTrust protectors are an orphan of the law, and only slightly less so, of legal scholarship. The fiduciary regulation of conventionally structured trusts (i.e., those that feature a settlor, trustee (s), and beneficiaries) has drawn considerable...
Revisiting Revocation upon Divorce?
"The issue is not whether someone would probably want to revise a will following a consequential event, but whether someone who has not done so would probably want to do so. And that, on reflection, is a separate question."1I. IntroductionThe presumption...
The European Succession Regulation and the Arbitration of Trust Disputes
I. IntroductionOver the last few years, trust arbitration has gained a significant foothold, both domestically and internationally.1 Not only have an increasing number of jurisdictions adopted legislation explicitly permitting the arbitration of trust...
The Evolution of the Modern International Trust: Developments and Challenges
I.IntroductionAs the first generation of wealthy entrepreneurs in Hong Kong ages,1 the issue of how best to transfer their family fortunes to the next generation has emerged. In the past decade, the territory has witnessed a number of highprofile family...
The Trust as Trojan Horse: A Comparative Perspective on Trusts' Role in Japanese Succession Law
I. IntroductionLike other developed economies, Japan is experiencing major social and demographic change. Its aging population and declining birth-rate mean an ever-increasing demand for pensions and medical care, but also a decreasing number of economically...
U.S. Conflict of Laws Involving International Estates and Marital Property: A Critical Analysis of Estate of Charania V. Shulman
I. IntroductionIn the United States, people routinely move from one state to another and also own property in more than one state. They marry and, while married, acquire title to property in their individual names, or alternatively, in some form of title...
Wealth Transfer Law in Comparative and International Perspective: An Introduction
The articles in this issue of the Iowa Law Review are the polished products of a symposium on "Wealth Transfer Law in Comparative and International Perspective" held at The University of Iowa College of Law on September 8, 2017.The symposium had four...
Wealth Transfer Laws in 153 Jurisdictions: An Empirical Comparative Law Approach
I. IntroductionTraditional comparative law research has been conducted on a small scale. Scholars choose their country of interest and compare it with one or a few other countries. The endeavor is usually normative-drawing on other countries' experience...
Will-Substitutes in the U.S. and in Spain
I. INTRODUCTIONCurrently, any work on succession law that aims to be thorough must look beyond classical models of succession (wills, intestacy, and inheritance contracts), and take will-substitutes into consideration-namely, those mechanisms that transfer...
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