Overview

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.

Full Product Details

Author:   Professor Alexandra Braun ,  Professor Dr Anne Röthel
Publisher:   Bloomsbury Publishing PLC
Imprint:   Hart Publishing
Dimensions:   Width: 15.60cm , Height: 1.80cm , Length: 23.40cm
Weight:   0.739kg
ISBN:  

9781849466981

ISBN 10:   184946698
Pages:   408
Publication Date:   28 July 2016
Audience:   Professional and scholarly ,  College/higher education ,  Professional & Vocational ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
We will order this item for you from a manufactured on demand supplier.

Table of Contents

Part I: Will-Substitutes from the Perspective of Individual Jurisdictions 1. Will-Substitutes: A US Perspective THOMAS P GALLANIS 2. Will-Substitutes in Canada ANGELA CAMPBELL 3. Will-Substitutes in England and Wales ALEXANDRA BRAUN 4. Will-Substitutes in Scotland DANIEL CARR 5. Will-Substitutes in New Zealand and Australia NICOLA PEART AND PRUE VINES 6. Will-Substitutes in Italy GREGOR CHRISTANDL 7. Will-Substitutes in France CÉCILE PÉRÈS 8. Will-Substitutes in Germany ANATOL DUTTA 9. Will-Substitutes in Switzerland and Liechtenstein DOMINIQUE JAKOB Part II: Overarching Perspectives 10. Will-Substitutes from the Perspective of Business Owners SUSANNE KALSS 11. Will-Substitutes from the Perspective of (International) Investors PAUL MATTHEWS 12. Will-Substitutes and Creditors: Canada and the US LIONEL SMITH 13. Will-Substitutes: The Perspective of Creditors in Germany, and England and Wales REINHARD BORK 14. Will-Substitutes and the Claims of Family Members and Carers JONATHAN HERRING 15. Will-Substitutes and the Family: A Continental Perspective ANNE RÖTHEL 16. Exploring Means of Transferring Wealth on Death: A Comparative Perspective ALEXANDRA BRAUN AND ANNE RÖTHEL

Reviews

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

Author Information

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 Röthel is Professor of Law, Chair of Civil Law, European and International Private Law at the Bucerius Law School in Hamburg.

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions