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Max's Taxes: A Tax-Based Analysis of Pet Trusts

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dc.contributor.author Beyer, Gerry W.
dc.date.accessioned 2011-03-28T22:30:55Z
dc.date.available 2011-03-28T22:30:55Z
dc.date.issued 2009
dc.identifier.citation 43 U. Rich. L. Rev. 1219
dc.identifier.uri http://hdl.handle.net/10601/1281
dc.description.abstract Humans and charities are no longer the primary entities many individuals wish to benefit upon death. Instead, there is a growing interest in providing for Rover, Fluffy, and Polly, that is, our beloved pets. There has been a recent surge of public interest in pet planning as high-profile individuals have died with significant provisions in their wills or trusts for the benefit of their animals. This increase in the special estate planning needs of pet owners is reflected by legal scholarship, continuing legal education programs, and legislative action in the pet trust arena. But little time has been devoted to the tax ramifications of pet trusts although brief discussions are included in several articles. The purpose of this article is to fill this gap and give practitioners guidance as to how pet trusts are treated for tax purposes and to suggest to Congress how the Internal Revenue Code should be amended to clarify taxation issues.
dc.language.iso en_US en_US
dc.publisher University of Richmond Law Review
dc.relation.uri http://www.heinonline.org/HOL/Page?handle=hein.journals/urich43&id=1229&collection=journals&index=journals/urich
dc.relation.uri https://advance.lexis.com/api/document/collection/analytical-materials/id/4W8D-PFR0-00CV-R0W0-00000-00?context=1000516
dc.relation.uri https://a.next.westlaw.com/Document/I5a5359d73ff611de9b8c850332338889/View/FullText.html
dc.relation.uri http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1409065
dc.subject Pet trust en_US
dc.subject Income tax en_US
dc.subject Estate tax
dc.subject Gift tax
dc.title Max's Taxes: A Tax-Based Analysis of Pet Trusts en_US
dc.type Article en_US

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