Lad Boyle

University of South Carolina - School of Law

Charles E. Simons, Jr. Distinguished Professor Emeritus of Federal Law

United States

SCHOLARLY PAPERS

3

DOWNLOADS

221

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

The Uniform Basis Rules and Terminating Interests in Trusts Early

55 Real Property, Trust, and Estate Law Journal 1 (Spring 2020)
Number of pages: 67 Posted: 07 Jul 2020 Last Revised: 19 Aug 2020
University of South Carolina - School of Law, affiliation not provided to SSRN and Sojourner, Caughman & Thomas, LLC
Downloads 140 (261,695)

Abstract:

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Uniform Basis, Terminating a Trust Early, Early Termination of a Trust, Selling an Interest in a Trust, Tax Consequences of Uniform Basis, Tax Consequences of Terminating a Trust Early, Tax Consequences of Early Termination of a Trust

2.

Creating Intentional Grantor Trusts

44 Real Prop., Tr. & Estate L.J. 207 (Summer 2009)
Number of pages: 72 Posted: 04 Aug 2020
Jonathan G. Blattmachr and Lad Boyle
Milbank, Tweed, Hadley & McCloy LLP and University of South Carolina - School of Law
Downloads 47 (497,532)

Abstract:

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tax, tax structure, intentional grantor trust, tax incentive

3.

IRD and Charities: The Separate Share Regulations and the Economic Effect Requirement

52 Real Prop., Tr. & Estate L.J. 369 (Winter 2018)
Number of pages: 47 Posted: 04 Aug 2020
Lad Boyle and Jonathan G. Blattmachr
University of South Carolina - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 34 (560,229)

Abstract:

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Tax, Income in Respect of a Decedent, IRD, Charitable Deduction