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Passing Wealth on Death: Will-Substitutes in Comparative Perspective (eBook)

Edited by: Alexandra Braun, Anne Rothel

ISBN13: 9781509907359
Published: May 2016
Publisher: Hart Publishing
Country of Publication: UK
Format: eBook (ePub)
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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 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 them, and to report the attitudes towards modes of transfer in light of their utility and potential frictions they give rise to with policies and principle underpinning current laws.

Subjects:
Wills and Probate, eBooks
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

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