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5 Essential Tips For 1Ls That No One Else Will Teach You

The essential guide to getting through 1L year and beyond. ....

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Forget the Cayman Islands, the United States is now the place to avoid tax

Trusts and shell companies are transforming America into a tax haven for the super-rich ....

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The Real Stories Behind "The Descendants"

The Real Stories Behind "The Descendants"
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What Is the Rule Against Perpetuities in A Trust And GST Tax

An irrevocable trust could remain in existence for a period of time not exceeding 21 years after the death of all members of a particular class of persons, length of time an irrevocable trust is important for federal generation-skipping transfer GST tax. ....

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Proposed Resurrection of the Common Law Rule against Perpetuities—At Least for GST Tax Purposes | Blank Rome LLP

There is one common law rule that haunts most law students, and many legal practitioners: “no interest is good unless it must vest, if at all, not later than twenty-one years after some. ....

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