Real Property, Trust and Estate Law Journal Spring 2020 (55:01)

Volume 55 Number 1  


Trusts & Estates

The Uniform Basis Rules and Terminating Interests in Trusts Early

The resolution of income tax issues that may arise for trust beneficiaries who dispose of temporal interests in trusts remains relatively obscure. Additional issues exist for subsequent interest holders; the methods that the Code and Regulations prescribe for establishing, maintaining, and potentially recovering basis for successor owners of interests in a trust are not well developed.

Real Estate

Litigating Land Use Cases in Federal Court: A Substantive Due Process Primer

This Article argues that land use plaintiffs should have access to federal courts when they can claim that abusive governmental decisions violate their substantive due process rights. Traditionally, land use plaintiffs have faced many hurdles in getting their cases into federal court. This Article shows how courts can provide effective constitutional relief in land use cases involving governmental abuse.

Trusts & Estates

Settlor-Authorized Fiduciary Indifference to Trust Purposes and the Interests of Beneficiaries under the Uniform Trust Code

Almost twenty years after the promulgation of the Uniform Trust Code, the Uniform Directed Trust Act touched on a latent ambiguity in the UTC’s specification of a trustee’s “fundamental obligation.” The resolution of that ambiguity is doctrinally knotty; the UDTA cuts the knot by means of a “Legislative Note”; this Article suggests how the knot might rather be untied.