Estate Taxes: Transmutation of Community Property to Separate Property in the Revocable Inter Vivos Trust

1967 ◽  
Vol 55 (2) ◽  
pp. 580
Author(s):  
Richard C. Hunt
2011 ◽  
Vol 12 (Supplement) ◽  
pp. 28-41 ◽  
Author(s):  
Alessandro Cigno

AbstractIn a separate-property jurisdiction, marriage may induce domestic cooperation, and enhance efficiency in the production of children, because it may lend credibility to the prospective main earner’s promise to compensate the main childcarer at some future date, when the children will no longer be economically dependent on them. In a community-property jurisdiction, marriage will induce domestic cooperation, and enhance efficiency in the production of children, because it rules out strategic behavior. Whatever the matrimonial property regime, reducing the cost or difficulty of obtaining a divorce will have no permanent effect on the divorce rate. In separate-property jurisdiction, it will encourage marriage, and induce more married women to specialize in market work. Couples should be allowed to choose the matrimonial property regime.


Author(s):  
Nurul Maulidah ◽  
Thohir Luth ◽  
Iwan Permadi ◽  
Masruchin Ruba’i

This study aims to analyze the norms that all wives have the same rights over community property obtained since the marriage took place as the norm in Article 65 paragraph (1) letter c of Law number 1 of 1974 concerning Marriage. Therefore, this will get answers to the rights of each wife to community property in the division of community property in polygamous marriage. This research includes the type of legal research. The research method is based on the nature of legal science whose object is the norm. Legal research assesses legal norms so that it is normative. A man and woman before marriage each have complete rights to their property. After binding themselves to a marriage institution, there are norms governing their rights to property ownership. Community property in a marriage is realized by the effort of husband and wife; however, the capital can also come from separate property or gifts from each husband and wife which are manifested into property in marriage. Determination of community property in polygamous marriages is only based on marriage in which each wife can ignore the rights of another wife.


2008 ◽  
Vol 39 (4) ◽  
pp. 813
Author(s):  
Nicola Peart

When the Matrimonial Property Act 1976 was introduced, Tony Angelo and Bill Atkin analysed the Act in conceptual terms and welcomed the change from a purely separate property regime to a community property system. It steered an acceptable middle course between competing demands. The Act operated as a deferred community property regime on separation, which was relatively simple and predictable for most couples. This paper analyses the changes made by the Property (Relationships) Amendment Act 2001 and concludes that it has changed the conceptual basis of the property sharing regime, but not in a coherent or principled manner. While the community property system is strenghened in some respects, it is weakened in other respects and overall it introduces an undesirable level of uncertainty and unpredictability.


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