Passing wealth on death : will-substitutes in comparative perspective / edited by Alexandra Braun and Anne Röthel.

Format:

Book

Contributor:

Braun, Alexandra, editor.

Röthel, Anne, editor.

Series:

Studies of the Oxford Institute of European and Comparative Law ; Volume 22.

Studies of the Oxford institute of European and comparative law ; v. 22

Language:

English

Subjects (All):

Estate planning--Congresses.

Estate planning.

Inheritance and succession--Congresses.

Inheritance and succession.

Physical Description:

1 online resource (403 pages) : illustrations, tables.

Place of Publication:

Oxford ; Portland, Oregon : Hart Publishing, An imprint of Bloomsbury Publishing Plc, 2016.

Language Note:

English

Summary:

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

Contents:

Introduction

Alexandra Braun and Anne Röthel

Will-substitutes : a US perspective

Thomas P Gallanis

Will-substitutes in Canada

Angela Campbell

Will-substitutes in England and Wales

Alexandra Braun

Will-substitutes in Scotland

Daniel Carr

Will-substitutes in New Zealand and Australia

Nicola Peart and Prue Vines

Will-substitutes in Italian law

Gregor Christandl

Will-substitutes in French law

Cécile Pérès

Will-substitutes in German law

Anatol Dutta

Will-substitutes in Switzerland and Liechtenstein

Dominique Jakob

Will-substitutes from the perspective of business owners

Susanne Kalss

Will-substitutes from the perspective of (international) investors

Paul Matthews

Will-substitutes and creditors : Canada and the US

Lionel Smith

Will-substitutes : the perspective of creditors in Germany, and England and Wales

Reinhard Bork

Will-substitutes and the claims of family members and carers

Jonathan Herring

Will-substitutes and the family : a continental perspective

Anne Röthel

Exploring means of transferring wealth on deat h: a comparative perspective

Alexandra Braun and Anne Röthel.

Notes:

Includes papers presented at a conference held 27 and 28 March 2015 at Lady Margaret Hall in Oxford.

Includes bibliographical references and index.

Description based on print version record and CIP data provided by publisher; resource not viewed.

ISBN:

9781509907373

1509907378

9781509907366

150990736X

OCLC:

944246707