Passing Wealth on Death

Rezensionen / Stimmen

The rise of succession by way of will-substitutes raises hard questions of law, policy and sound practice...Against the backdrop of decades of experience with these questions in American practice, Passing Wealth on Death undertakes to launch comparative study of the will substitute phenomenon. A comparative take on will-substitutes is an exciting and welcome development. The American literature, although fulsome, is almost entirely inward looking. -- Robert H Sitkoff, Harvard Law School * The Cambridge Law Journal * The eminent contributors have clearly put a high level of careful scholarship into the individual essays in the volume. The project has greatly advanced our understanding of will-substitutes and their place in the law of succession ... given the quality of the analysis it offers, the book is a highly recommended purchase for university libraries, for scholars in the area of succession law, and for larger legal practices with an interest in international estate planning. -- John Mee, University College Cork * Law Quarterly Review * It lays the foundation for further study both at a national level and comparatively. While the picture is a complex one, at the very least the pervasive use of will substitutes calls for a re-evaluation of the operation of succession law. Further, this project has opened a new and more subtle aspect in the discussion probing the use of functional equivalents. This volume is therefore very welcome and deserves a wide audience among both succession lawyers and comparatists. -- John MacLeod, University of Edinburgh * Edinburgh Law Review * This book is helpful in categorizing the multitude of means to pass wealth on death in modern society... For those readers who enjoy the view from 30,000 feet up, as well as an invigorating flight plan through several different legal cultures, this book offers both. And at the end of the journey, one arrives with a refreshed and more insightful understanding of modern succession law on death. -- Margaret R. O'Sullivan, Estate Lawyers, Toronto * Estates Trusts & Pensions Journal, Volume 36, No. 3 * Although much has been written about the effect of the use of will-substitutes in the United States, contributors to Braun and Rothel's volume look at them in comparative perspective, examining mechanisms that pass wealth on death across a number of common law, civil law, and mixed legal jurisdictions, and exploring the rationale behind their use. * Law and Social Inquiry * 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 * In acknowledging and exploring the realities of wealth transfer upon death, Braun and Roethel call upon the international legal community to reconsider the scope of succession laws and whether they are achieving their underlying goals. * Maastricht European Private Law Institute Website * It is clear that this book sets the gold standard for all future studies on the subject. (Translated from the original German) -- Jan Peter Schmidt * The Rabel Journal of Comparative and International Private Law *