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Marital Property Annotated
Bibliography
 Nancy Levit*
This bibliography covers law review articles published, for
the most part, after 2007. Articles for which the title is self-explanatory or that concern only a single case, state, or statute are
cited, but not annotated.
Bankruptcy and Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Businesses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Career Assets and Goodwill . . . . . . . . . . . . . . . . . . . . . . .
Community Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dissipation and Hiding of Assets . . . . . . . . . . . . . . . . . . . . . . . . .
Educational and Professional Degrees . . . . . . . . . . . . . . . . . . . .
Equitable Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Estates, Trusts, and Inherited Property . . . . . . . . . . . . . . . . . . . .
Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance Benefits and Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intellectual Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Marital Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Marital Residence and Real Property . . . . . . . . . . . . . . . . . . . . .
Migrating Spouses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous Topics and Individual State Issues . . . . . . . . .
Pensions, QDROs, and Retirement Benefits . . . . . . . . . . . . . .
QDROs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pets and Animal Companions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prenuptial Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reproductive Material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tort Damages, Workers’ Compensation, and Disability
Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unmarried Cohabitants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Virtual Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
210
213
216
217
219
220
220
221
225
228
229
230
231
232
234
235
237
239
240
240
241
243
R
246
246
247
248
R
* Curators’ and Edward D. Ellison Professor of Law, University of Missouri-Kansas City School of Law.
R
R
R
R
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Bankruptcy and Debt
Peter C. Alexander, Bankruptcy, Divorce, and the Rooker-Feldman Doctrine: A Potential Marriage of Convenience, 13 J. L. &
FAM. STUD. 81 (2011) (suggesting that bankruptcy courts should
use the Rooker-Feldman doctrine to say they do not have jurisdiction to consider marital-debt adversary cases).
Roger M. Baron & Cassidy M. Stalley, The Top Ten Things the
Family Law Attorney Should Know About the Recent Changes in
Bankruptcy Law, 67 J. MO. B. 170 (June 2011) (addressing a
number of the Bankruptcy Abuse Prevention & Consumer Protection Act (BAPCA) provisions, including the idea of expanding
protection for debts related to marital support and adding exceptions to the automatic stay in situations relevant to divorce, such
as withholding of income or intercepting a tax refund).
Rebecca Connelly, Can a Business Reorganize Under Chapter
13?, 28 AM. BANKR. INST. J. 46 (Nov. 2009) (describing how individuals who own their own business can reorganize, as long as
their secured debt is less than $1,010,650 and their unsecured
debt is less than $336,900).
Fred Franke, Asset Protection and Tenancy by the Entirety, 34
ACTEC J. 210 (Spring 2009) (providing a state by state chart of
the rules in jurisdictions recognizing tenancy by the entirety of
the effects on asset protection from creditors).
David C. Hoskins & Ellen R. Welner, Bankruptcy and Divorce:
What Divorce Counsel Should Know About Bankruptcy, 37
COLO. LAW. 35 (Oct. 2008) (addressing Chapters 7 and 13 postBAPCA and covering assets of the bankruptcy estate, debts,
property division, fraudulent transfers, and the automatic stay).
Victor D. López, State Homestead Exemptions and Bankruptcy
Law: Is It Time for Congress to Close the Loophole?, 7 RUTGERS
BUS. L.J. 143 (2010) (providing a chart of varying homestead exemption amounts in the fifty states).
Margaret M. Mahoney, The Equitable Distribution of Marital
Debts, 79 UMKC L. REV. 445 (2010) (explaining the debt allocation rules under the American Law Institute’s Principles of the
Law of Family Dissolution and under various states’ community
property regimes).
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Margaret D. McGarity, Community Property in Bankruptcy:
Laws of Unintended Consequences, 72 LA. L. REV. 143 (2011)
(examining creditors’ claims against spousal property in community property regimes and evaluating possible exemptions).
James R. Ratner, Creditor and Debtor Windfalls from Divorce, 3
EST. PLAN. & COMMUNITY PROP. L.J. 211 (2011) (making the
case that creditors in community property jurisdictions should
only be able to reach “assets that would have been available had
there been no divorce”).
Lynne F. Riley & Maria C. Furlong, Consumer Bankruptcy Intersection of Divorce and Bankruptcy: BAPCPA and Other Developments, 2010 ANN. SURV. BANKR. L. 15 (tracing the effects of
BAPCA and Marshall v. Marshall in promoting deference to domestic creditors, but noting the countervailing trend to allow
bankruptcy courts to decide intrafamilial tort and property
claims, and evaluating considerations in concurrent bankruptcy
and divorce proceedings).
Karen J. Sneddon, Beyond the Personal Representative: The Potential of Succession Without Administration, 50 S. TEX. L. REV.
449 (2009) (evaluating the new Uniform Probate Code’s provision for estate administration (by persons other than the personal representative) without court supervision, irrespective of
the size of the estate).
Edward W. Vopat, Domestic Support Obligations Under the Revised Bankruptcy Code, 17 J. BANKR. L. & PRAC. 3 Art. 1 (June
2008) (covering comprehensively not only domestic support obligations but also the bankruptcy court’s jurisdiction to decide
claims related to domestic relations’ issues).
Mark S. Zuckerberg, The Heart of Bankruptcy: The Automatic
Stay, 54 RES GESTAE 24 (Apr. 2011) (examining the bankruptcy
stay and how it affects foreclosures, garnishments, repossessions,
evictions, and domestic support obligations).
Mark S. Zuckerberg, The Interplay Between Bankruptcy and Divorce, 54 RES GESTAE 40 (June 2011) (discussing the effects of
BAPCA in allowing non-debtor ex-spouses to obtain support,
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mortgage payments, car payments, and other expenses from the
debtor spouse during a bankruptcy).
Margaret M. Anderson, et al., The Creditor That Is Always
There—The Insurance Company, 17 J. BANKR. L. & PRAC. 4 Art.
1 (July 2008).
James L. Boring et al., Protection of Inherited IRAs, 36 ACTEC
L.J. 577 (2010).
David Gray Carlson, The Chapter 13 Estate and Its Discontents,
17 AM. BANKR. INST. L. REV. 233 (Winter 2009).
Tom Featherston & Allison Dickson, Marital Property Liabilities,
73 TEX. B.J. 16 (Jan. 2010) (Texas).
Leigh J. Francis, Calling All Debtors, Want to Defraud Your
Creditors? Here Is How: The Tenancy by the Entirety Loophole
and the Nullification of Section 522(O), (P), and (Q) of the 2005
Bankruptcy Amendments, 18 U. MIAMI BUS. L. REV. 1 (2010).
Christopher W. Frost, Reasonably Equivalent Value in Divorce
Proceedings: How Far Does BFP Extend?, 30 BANKR. L. LETTER
1 (Jan. 2010) (9th Circuit).
Mona Lewandoski, Barred From Bankruptcy: Recently Incarcerated Debtors In and Outside Bankruptcy, 34 N.Y.U. REV. L. &
SOC. CHANGE 191 (2010).
James L. Musselman, Once Upon a Time in Bankruptcy Court:
Sorting Out Liability of Marital Property for Marital Debt Is No
Fairy Tale, 41 FAM. L.Q. 249 (2007) (Texas).
James A. Patten & Craig D. Martinson, Avoiding Traps for the
Divorce Lawyer: Changes in Laws Affect Your Briefs on Domestic Obligation, 34 MONT. LAW. 8 (Sept. 2008).
Arthur W. Rummler, Understanding the Automatic Stay of Bankruptcy for the General Practitioner, 22 DCBA BRIEF 18 (Nov.
2009).
David G. Shaftel, Comparison of the Twelve Domestic Asset Protection Statutes, 34 ACTEC J. 293 (Spring 2009).
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Julie Swedback & Kelly Prettner, Discharge or No Discharge?
An Overview of Eighth Circuit Jurisprudence in Student Loan
Discharge Cases, 36 WM. MITCHELL L. REV. 1679 (2010) (8th
Circuit).
Timothy R. Tarvin, Bankruptcy, Relocation, and the Debtor’s Dilemma: Preserving Your Homestead Exemption Versus Accepting
the New Job Out of State, 43 LOY. U. CHI. L.J. 141 (2011).
Christopher A. Tiso, Dischargeable Debts in Divorce—The Dissolution of Dischargeability, 85 FLA. B.J. 26 (Mar. 2011).
Chi Chi Wu, Automated Injustice: How a Mechanized Dispute
System Frustrates Consumers Seeking to Fix Errors in Their
Credit Reports, 14 N.C. BANKING INST. 139 (Mar. 2010).
Mark S. Zuckerberg, Top 10 Consumer Bankruptcy Cases, 54
RES GESTAE 17 (Feb. 2011) (Indiana).
Businesses (See also Valuation)
Donald J. Degrazia & Stacy Preston Collins, The Double-Dipping Arguments, 31 FAM. ADVOC. 16 (Spring 2009) (discussing
whether it is appropriate for a court to consider the value of an
asset (such as a business, a license, or intangible property) for
purposes of marital property division as well as for spousal
support).
Richard Dellinger, Business Valuation for the Practitioner: Identifying the Common Areas of Manipulation by the Valuator, 84
FLA. B.J. 59 (Oct. 2010) (explaining the three asset valuation
methods under the Uniform Standards of Professional Appraisal
Practice: a projection of annual income stream, market valuation
based on sales of a comparable business, and the asset valuation
approach which subtracts liabilities from assets).
James DiGabriele, Gender, Valuation of Private Companies, and
State Specific Variables in the Division of Marital Assets, 15 J.
LEGAL ECON. 1 (Apr. 2009) (conducting a statistical analysis of
125 cases in which courts addressed division of closely held businesses upon divorce in community property and equitable distribution states, and concluding that while courts found for the wife
in about two-thirds of these cases, the important considerations
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were the type of property regime and whether the husband
owned the business alone or with the wife).
Dwight Drake, Transitioning the Family Business, 83 WASH. L.
REV. 123 (2008) (considering various strategies to help control of
a family business pass from one generation to the next, including
organizational structure, stock ownership, and gifting, and the
tax consequences of these different routes).
Cynthia A. Duncan, et al., McCord to Holman—Five Years of
Value Judgments, 34 ACTEC J. 254 (Spring 2009) (covering Tax
Court rulings regarding the valuation of closely held corporations, family limited partnerships, and family limited liability
companies).
Michelle F. Gallagher, Cracking the C-O-D-E: Understanding the
Report, 31 FAM. ADVOC. 34 (Spring 2009) (explaining the qualifications required for various types of business valuators, such as
CPAs and business appraisers, and illuminating various typical
sections of a business report).
Chris Johnson, Comment, Once You Enter This Family There’s
No Getting Out: Ethical Considerations of Representing FamilyOwned Businesses, 75 UMKC L. REV. 1085 (2007) (discussing
the provisions of the Model Rules of Professional Conduct regarding the obligations of lawyers who represent family-owned
businesses (which comprise almost ninety percent of all businesses in this country) and when lawyers owe duties to the entity
and to the constituent parties).
Mary F. Radford, Ethical Challenges in Representing Families in
Family Limited Partnerships, 35 ACTEC J. 2 (2009) (addressing
issues of whom the lawyer for a family-owned business represents and potential conflicts of interest, as well as how to balance
disclosure obligations).
Myron E. Sildon, Dealing with Divorce and Nontraditional Relationships in the Family Business, SS007 ALI-ABA 725 (Sept. 1314, 2010) (discussing ways to set up a business with voting and
non-voting stock, explaining a section 368(a)(1)(D) tax-free reorganization, and evaluating an alimony trust and other ways to
compensate a divorced spouse).
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Myron E. Sildon, Getting the Family Business Ready to Sell,
SS007 ALI-ABA 601 (Sept. 13-14, 2010) (reviewing comprehensively a plan for preparing a family business for sale, from transferring stock to family members, asset freeze techniques,
preparing business records, and selecting a broker, to considering
whether to make an S corporation election, the structure of the
purchase and sale agreement, and conflicts of interest among
shareholders in a sale situation).
Jennifer G. Feingold, et al., Business Valuations in Light of
Thornhill, 38 COLO. LAW. 77 (Aug. 2009) (Colorado).
Daniel P. Fitzgerald, Family Matters: The Impact of Divorce on
Your Client’s Business Interests, 22 DCBA BRIEF 10 (May 2010)
(Illinois).
H. Joseph Gitlin, Is a Not-Yet-Paid Contingent Fee Marital Property?, 98 ILL. B.J. 542 (Oct. 2010).
John W. Hill, Increasing Complexity and Partisanship in Business
Damages Expert Testimony: The Need for a Modified Trial Regime in Quantification of Damages, 11 U. PA. J. BUS. L. 297
(2009).
Tiffany A. Hixson, Note, The Revised Uniform Partnership Act—
Breaking Up (or Breaking Off) Is Hard To Do: Why the Right to
“Liquidation” Does Not Guarantee a Forced Sale Upon Dissolution of the Partnership, 31 W. NEW ENG. L. REV. 797 (2009).
Alden Koste, Note, The IRS Fished Its Wish: The Ability of Section 2703 to Minimize Valuation Discounts Afforded to Family
Limited Partnership Interests in Holman v. Commissioner, 59
CATH. U. L. REV. 289 (2009).
Sean McKendry, Note, Business Valuations and Divorce: An
Analysis of Massachusetts’ Approach to the “Double-Dip” Dilemma Compared to New York and New Jersey, 15 SUFFOLK J.
TRIAL & APP. ADVOC. 247 (2010) (Massachusetts).
Sandra K. Miller, Discounts and Buyouts in Minority Investor
LLC Valuation Disputes Involving Oppression or Divorce, 13 U.
PA. J. BUS. L. 607 (2011).
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Raiford D. Palmer, Valuation and Division of Business Assets in
Divorce, 20 DCBA BRIEF 10 (May 2008) (Illinois).
Lisa Philipps, Helping Out in the Family Firm: The Legal Treatment of Unpaid Market Labor, 23 WIS. J.L. GENDER & SOC’Y 65
(2008).
Richard R. Spore, Refining the Client’s Goals and Objectives in a
Business Divorce, 30 OF COUNSEL 5 (Aug. 2011).
Tarlow, Breed, Hart & Rodgers, Family Business at Odds, http://
blog.tbhr-law.com/family-businessat-odds (last visited June 18,
2011).
Adam S. Winger, Comment, Divorcing the Husband and Wife
Business: An Analysis and Critique of I.R.C. § 761(f), 25 GA. ST.
U. L. REV. 1231 (2009).
Career Assets and Goodwill
Bernard I. Agin, Personal vs. Enterprise Goodwill in Domestic
Relations, 23 OHIO DOM. REL. J. 1 (Jan.-Apr. 2011).
Jennifer D. Ary-Hogue, Comment, Peace on Earth, Goodwill in
Divorce: Revisiting Travis in Light of Oklahoma’s Revised Ethical
Rule Allowing the Sale of Law Practice Goodwill, 61 OKLA. L.
REV. 585 (2008) (Oklahoma).
Tal Ganani, Note, Squeezing the Juice: The Failed Attempt to Acquire O.J. Simpson’s Right of Publicity, and Why It Should Have
Succeeded, 26 CARDOZO ARTS & ENT. L.J. 165 (2008).
Paloma Peracchio, Comment, The Value of Creative Professionals in the Entertainment Capital of the World: Why “Celebrity
Goodwill” Should Be a Divisible Community Property Interest in
California Divorces, 28 LOY. L.A. ENT. L. REV. 129 (2008)
(California).
Katherine Tiffany et al., Business Goodwill in South Carolina, 22
S.C. LAW. 20 (May 2011) (South Carolina).
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Community Property
Katherine D. Black et al., Community Property for Non-Community Property States, 24 QUINNIPIAC PROB. L.J. 260 (2011)
(describing provisions in the Uniform Probate Code under which
states allow a testator to choose what state’s property laws will
control and the ways to enter into community property agreements in non-community property jurisdictions).
Charlotte K. Goldberg, Opting In, Opting Out: Autonomy in the
Community Property States, 72 LA. L. REV. 1 (2011) (discussing
formal and informal mechanisms to avoid community property
rules, such as cohabiting without marriage or creating a premarital agreement, and addressing the efficacy of each).
Alvin J. Golden, Selected Problems in Planning with Retirement
Benefits: Community Property Issues and Creditor’s Rights, 1
EST. PLAN. & COMMUNITY PROP. L.J. 169 (2008) (offering comparisons of the different laws of various community property jurisdictions regarding issues such as income from separate
property and disposition at death, considering ERISA preemption of states’ community property rules, and addressing he
Bankruptcy Abuse Prevention and Creditor Protection Act’s
provisions regarding inherited IRAs).
J. Thomas Oldham, Should Separate Property Gradually Become
Community Property as a Marriage Continues, 72 LA. L. REV.
127 (2011) (arguing against proposals to allow spouses in marriages of significant duration to share in premarital acquisitions,
inheritances or gifts, but proposing instead consideration of a
spousal support system like Canada’s that is based on advisory
guidelines: “For example, for a divorce not involving minor children, the presumptive amount is 1.5-2% of the difference in the
spouses’ respective gross incomes multiplied by the number of
years the parties were married, with a maximum of 50%.”).
James R. Ratner, Distribution of Marital Assets in Community
Property Jurisdictions: Equitable Doesn’t Equal Equal, 72 LA. L.
REV. 21 (2011) (noting that equitable property division often departs from a 50/50 share, and examining factors—such as asset
generation and perceived need—that cause courts to depart from
strictly equal division).
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Sara L. Alahmed, Banking Law—Whether a “Joint Tenancy” or
“JT Ten” Account Designation Is Sufficient to Create a Right of
Survivorship in Community Property in the Account and Certificates Issued from the Account, 43 TEX. J. BUS. L. 641 (Winter
2009) (Texas).
Benjamin K. Erlick, Varying Levels of Protection Afforded: Disinherited Spouses in the Marital Property and Community Property States, 1 PHOENIX L. REV. 501 (2008).
Casey E. Faucon, “Living Separate and Apart”: Solving the Problem of Putative Community Property in Louisiana, 85 TUL. L.
REV. 771 (2011) (Louisiana).
Dan W. Holbrook, Where There’s a Will: Community Property
Trusts, 46 TENN. B.J. 26 (Dec. 2010) (Tennessee).
Susan Kalinka, Unresolved Issues Regarding Passthrough Entities, Community Property, and Federal Tax Law Create Headaches for Spouses in Louisiana, 69 LA. L. REV. 861 (2009)
(Louisiana).
J. Thomas Oldham, Everything Is Bigger in Texas, Except the
Community Property Estate: Must Texas Remain a Divorce Haven for the Rich?, 44 FAM. L.Q. 293 (Fall 2010) (Texas).
David S. Perkins & Elizabeth Barker Brandt, The Origins of
Idaho’s Community Property System: An Attempt to Solve a Legislative Mystery, 46 IDAHO L. REV. 37 (2009) (Idaho).
Inna Pullin, An Illinois Lawyer’s Guide to Community Property,
97 ILL. B.J. 360 (July 2009) (Illinois).
James Ratner, But from Where Will the Money Come? Community Property Liability for Child Support and Other Premarital
Obligations, 9 WHITTIER J. CHILD & FAM. ADVOC. 17 (2009)
(Arizona).
Lauren F. Redman, Domesticity and the Texas Community Property System, 16 BUFF. WOMEN’S L. J. 23 (2008) (Texas).
Tyler J. Rench, Note, Louisiana State Employees’ Retirement
System (LASERS) v. McWilliams: Confirming Survivor Benefits
as Community Property, 56 LOY. L. REV. 487 (2010) (Louisiana).
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H. Randall Rubin, But Wait, There’s Moore: A New Paradigm
for Establishing a Community Property Interest in Highly Appreciated Personal Property in the Hot Collector Car Market, 17 J.L.
BUS. & ETH. 77 (Winter 2011) (California).
Dissipation and Hiding of Assets
Barbara Glesner Fines, Criminal Acts & Ethical Dilemmas: Some
Client Nightmares Sneak Up on You!, 33 FAM. ADVOC. 32
(Spring 2011) (addressing a lawyer’s ethical obligations upon discovery that a client is hiding assets, as well as privilege and forfeiture rules).
Carleton R. Marcyan, Discovering Unreported Income: Ethical,
Practical, and Procedural Consequences, 33 FAM. ADVOC. 12
(Spring 2011) (discussing the reach of the attorney-client privilege under the circumstances of suspicion and proof that a client
has hidden assets).
J. Thomas Oldham, “Romance Without Finance Ain’t Got No
Chance”: Development of the Doctrine of Dissipation in Equitable Distribution States, 21 J. AM. ACAD. MATRIM. LAW. 501
(2008) (comparing rules regarding dissipation in community
property and non-community property jurisdictions, including
dissipation through both legal (e.g., gambling) and illegal (e.g.,
drug use) activities, poor investments, and consumption
decisions).
William B. Stewart, Jr. & Alison D. Gilmartin, Think Like a
Thief: Using Tax Returns to Find Hidden Assets, 31 FAM. ADVOC.
21 (Spring 2009) (discussing various IRS forms, such as Form
4506 which can be used to request a copy of a tax return, and
questions to raise when reviewing a tax return).
Sarah C. Acker, Comment, All’s Fair in Love and Divorce: Why
Divorce Attorney’s Fees Should Constitute a Dissipation of Marital Assets in Order to Retain Equity in Marital Property Distributions, 15 AM. U. J. GENDER SOC. POL’Y & L. 147 (2006).
Amy Sara Cores, Fraud in Family Court: An Analysis of Equitable Relief, 254 N.J. LAW. 45 (Oct. 2008) (New Jersey).
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Erica Driskell, Comment, Dissipation of Marital Assets and Preliminary Injunctions: A Preventive Approach to Safeguarding
Marital Assets, 20 J. AM. ACAD. MATRIM. LAW. 135 (2006).
Benjamin M. Ellis, Note, Protecting the Right to Marital Property:
Ensuring a Full Equitable Distribution Award with Fraudulent
Conveyance Law, 30 CARDOZO L. REV. 1709 (2009) (New York).
David H. Gusman, Why Use a Forensic Accountant?, 29 FAM.
ADVOC. 20 (Spring 2007).
Barbara G. Holmes, Student Work, The Ray v. Ray Rule: South
Carolina’s New Formula for Extrinsic Fraud, 2 CHARLESTON L.
REV. 807 (2008) (South Carolina).
Ryan M. Kipfer, The Appointment of a Receiver, 21 DCBA
BRIEF 18 (June 2009) (Illinois).
Ann Crawford McClure & John F. Nichols, Sr., Fraud, Fiduciaries, and Family Law, 43 TEX. TECH L. REV. 1081 (2011) (Texas).
Thomas W. Merrill, Melms v. Pabst Brewing Co. and the Doctrine of Waste in American Property Law, 94 MARQ. L. REV.
1055 (2011).
Ashley E. Rathbun, Comment, Marrying into Financial Abuse: A
Solution to Protect the Elderly in California, 47 SAN DIEGO L.
REV. 227 (2010) (California).
Educational and Professional Degrees
Meghan Doody Coleman, Comment, What a Degree Is Worth:
Inconsistencies and Inequities in Louisiana, 53 LOY. L. REV. 905
(2007) (Louisiana).
Kara H. North, Note, Ashby v. Ashby: Utah’s Case for Student
Support Contracts During Divorce, 12 J. L. & FAM. STUD. 523
(2010) (Utah).
Equitable Distribution
David N. Hofstein et al., Update to Equitable Distribution in
Large Marital Estate Cases, 21 J. AM. ACAD. MATRIM. LAW. 439
(2008) (examining statutory and common law factors considered
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by courts dividing marital estates in equitable distribution states,
particularly in high asset divorces).
Margaret Ryznar, All’s Fair in Love and War: But What About in
Divorce? The Fairness of Property Division in American and English Big Money Divorce Cases, 86 N.D. L. REV. 115 (2010)
(drawing on comparative experiences in England to question
courts’ use of the principle of equitable distribution in high income divorces when one spouse has generated most of the resources through exceptional efforts).
Rebecca L. Crumrine & Rachel K. Miller, Equitable Division of
Property in Georgia: What’s Mine Is Mine and What’s Ours Is
Mine Too, 4 J. MARSHALL L.J. 1 (2011) (Georgia).
Jennifer F. Dalenta, Comment, Mickey v. Mickey: The LongAwaited Clarification in the Landscape of Equitable Distribution
of Marital Assets, 43 CONN. L. REV. 949 (2011) (Connecticut).
Brooke Grossman, Note, The Evolution of Equitable Distribution in New York, 62 N.Y.U. ANN. SURV. AM. L. 607 (2007)
(New York).
Mark A. Snover & James D. Moriarty, Equal Is Not Necessarily
Equitable When Distributing Marital Property, 89 MICH. B.J. 32
(July 2010) (Michigan).
Estates, Trusts, and Inherited Property
Allison Bridges, Marital Fault as a Basis for Terminating Inheritance Rights: Protecting the Institution of Marriage and Those
Who Abide by Their Vows—‘Til Death Do Them Part, 45 REAL
PROP. TR. & EST. L.J. 559 (2010) (addressing fault grounds for
spousal disinheritance in probate law and suggesting that states
adopt these same grounds—including adultery, felony convictions, domestic abuse, and abandonment—as grounds for disallowance of spousal support).
Anthony M. Brown, Estate Planning for Same-Sex Couples: Practicalities, Precautions, Perils, and Proposals, 12 FLA. COASTAL L.
REV. 217 (2010) (discussing the components of a basic estate
plan for same sex couples, including such documents as a will,
health care visitation orders and powers of attorney, a living will,
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a durable power of attorney, and an affidavit of burial or cremation, as well as tax planning strategies).
Benjamin K. Erlick, Varying Levels of Protection Afforded: Disinherited Spouses in the Marital Property and Community-Property States, 1 PHOENIX L. REV. 501 (2008) (explaining the
protections for disinherited spouses in the minority of jurisdictions that have community property regimes).
Mark Glover, Formal Execution and Informal Revocation: Manifestations of Probate’s Family Protection Policy, 34 OKLA. CITY
U. L. REV. 411 (2009) (arguing that a formal will execution process and substantial compliance with jurisdictional requirements
protects testamentary intent, even if all of the formalities are not
fulfilled).
Dennis M. Horn & Susan N. Gary, Death Without Probate: TOD
Deeds—The Latest Tool in the Toolbox, 24 PROB. & PROP. 12
(Apr. 2010) (sketching ways to register securities in transfer on
death form, to hold funds in bank accounts in pay-on-death format, and ways to create joint tenancies, revocable trusts, and
transfer on death deeds).
Irene D. Johnson, A Suggested Solution to the Problem of Intestate Succession in Nontraditional Family Arrangements: Taking
the “Adoption” (and the Inequity) Out of the Doctrine of “Equitable Adoption,” 54 ST. LOUIS U. L.J. 271 (2009) (proposing an
expansion of inheritance rights to children who were not formally adopted but nonetheless raised as family members when
they want to make a claim as intestate heirs).
Raymond C. O’Brien, Integrating Marital Property into a
Spouse’s Elective Share, 59 CATH. U. L. REV. 617 (2010) (explaining the Uniform Probate Code revision that opts against a
support model for a surviving spouse in favor of a marital property share model).
J. Thomas Oldham, You Can’t Take It with You, and Maybe You
Can’t Even Give It Away: The Case of Elizabeth Baldwin Rice, 41
U. MEM. L. REV. 95 (2010) (urging a system to fix the inequitable distribution of assets in common law marital property systems
upon the death of a spouse by incorporating theories of partnership into the rules in common law jurisdictions).
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Edward L. Perkins, Common Estate Planning Blunders—How to
Correct and Avoid Them, 81 PA. B. ASS’N Q. 169 (Oct. 2010)
(listing the thirty most common errors, ranging from failure to
create a life estate in the personal residence to failure to reserve
cash to pay the estate tax).
Carla Spivack, Let’s Get Serious: Spousal Abuse Should Bar Inheritance, 90 OR. L. REV. 247 (2011) (proposing that evidence of
spousal abuse and coercive control should raise a rebuttable presumption of duress that should bar inheritance).
Robert G. Alexander & Dallas E. Klemmer, Creative Wealth
Planning with Grantor Trusts, Family Limited Partnerships, and
Family Limited Liability Companies, 2 EST. PLAN. & COMMUNITY PROP. L.J. 307 (2010).
Meghan V. Alter, The High Price for Leveling the Playing Field:
The Socioeconomic Divide in Estate Planning for Same-Sex
Couples, 25 QUINNIPIAC PROB. L.J. 32 (2011).
Kristi L. Barbre, Comment, Death and Disinheritance in Georgia:
Reconciling Year’s Support and the Elective Share, 4 J. MARSHALL L.J. 139 (2011) (Georgia).
Jennifer Berhorst, Note, Unmarried Cohabiting Couples: A Proposal for Inheritance Rights Under Missouri Law, 76 UMKC L.
REV. 1131 (2008) (Missouri).
David J. Correira & Mark Iacono, Estate Planning for Second
and Third Marriages in Rhode Island, 58 R.I. B.J. 27 (Feb. 2010)
(Rhode Island).
James H. Cundiff & Andrew D. Copans, In Re Estate of Feinberg: When Legal Fees Consume an Estate—Restrictive Clauses
Are Moot, 35 ACTEC J. 255 (Winter 2009) (Illinois).
Hailey H. David, Note, The Revocation-Upon-Divorce Doctrine:
Tennessee’s Need to Adopt the Broader Uniform Probate Code
Approach, 39 U. MEM. L. REV. 383 (2009) (Tennessee).
Pamela Ehrenkranz et al., New York Enacts Important New Law
Governing a Trustee’s Power to Pay Trust Assets to a New Trust,
83 N.Y. ST. B.J. 38 (Dec. 2011) (New York).
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William R. Graf, Estate Tax Apportionment—Silence May Be
Golden, 19 OHIO PROB. L.J. 181 (May/June 2009) (Ohio).
Sebastian V. Grassi Jr., Estate Planning for a Family with a Special Needs Child, 23 PROB. & PROP. 14 (Aug. 2009).
Orly Henry, Comment, If You Will It, It Is No Dream: Balancing
Public Policy and Testamentary Freedom, 6 NW. J. L. & SOC.
POL’Y 215 (2011) (Illinois—religiously based beneficiary restriction clause).
J. Rodney Johnson, Wills, Trusts, and Estates, 44 U. RICH. L.
REV. 631 (2009) (Virginia).
Robert B. Joslyn, Surviving Spouse’s Right to Share in Deceased
Spouse’s Estate, ACTEC Studies No. 10, Aug. 2004, http://
www.actec.org/resources/publications/studies/Study10.pdf (chart
of state laws).
Glenn M. Karisch, 2009 Texas Probate, Guardianship, and Trust
Legislation, 48 THE ADVOC. (Texas) 15 (Fall 2009) (Texas).
Jeffrey S. Kinsler, The Unmerry Widow: Spousal Disinheritance
and Life Insurance in North Carolina, 87 N.C. L. REV. 1869
(2009) (North Carolina).
Tye J. Klooster & Melissa C. Selinger, Ten Essential Tax Rulings
for the Estate Planner’s Tool Box, 24 PROB. & PROP. 55 (Nov./
Dec. 2010).
Robert J. Kolasa, The Illinois GTIP Election to the Rescue, 97
ILL. B.J. 612 (2009) (Illinois).
Erica E. McGregor, One of These Things Is Not Like the Other:
The Ohio Estate Tax Return Versus the Federal Estate Tax Return, 20 OHIO PROB. L.J. 181 (Mar./Apr. 2010) (Ohio).
Edward L. Perkins, Common Estate Planning Blunders—How to
Correct and Avoid Them, 81 PA. B. ASS’N Q. 169 (Oct. 2010).
Richard J. A. Popper, Estate Planning Under the Civil Union and
Equality Act of 2011, 29 DEL. LAW. 20 (Fall 2011) (Delaware).
Megan D. Randolph, Note, Let No Man Put Asunder: Divorce,
Joint Tenancy, and Notices of Severance, 47 U. LOUISVILLE L.
REV. 607 (2009).
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225
Matthew Barry Reisig, Comment, O to A, for Helping Kill O:
Wisconsin’s Decision Not to Bar Inheritance to Individuals Who
Assist a Decedent in Suicide, 17 AM. U. J. GENDER SOC. POL’Y &
L. 785 (2009) (Wisconsin).
Colby T. Roe, Comment, Arkansas Marriage: A Partnership Between a Husband and Wife, or a Safety Net for Support?, 61 ARK.
L. REV. 735 (2009) (Arkansas).
Whitney Savage, Comment, Texas and California’s Option of
Community Property with Survivorship Rights: Triumphs, Struggles, and Potential Improvements, 3 EST. PLAN. & COMMUNITY
PROP. L.J. 343 (2011) (Texas and California).
Mark R. Siegel, Who Should Bear the Bite of Estate Taxes on
Non-Probate Property?, 43 CREIGHTON L. REV. 747 (2010).
Cailin Talbert, Recent Development, Friedman v. Hannan: The
Automatic Revocation of Will Provisions “Relating to” a Spouse
Upon Decedent’s Marital Dissolution Is Not Limited to Bequests
Made to or for the Direct Benefit of the Former Spouse, and They
May Be Extended to Bequests to Relatives of the Former Spouse,
40 U. BALT. L.F. 265 (2010) (Maryland).
Timothy A. Tepe, The Interplay of Domestic Relations and Estate
Planning, 20 OHIO PROB. L.J. 223 (June 2010) (Ohio).
Peter T. Wendel, The Succession Rights of Adopted Adults: Trying to Fit a Square Peg into a Round Hole, 43 CREIGHTON L.
REV. 815 (2010).
Trusts
Marc S. Bekerman, Credit Shelter Trusts and Portability: Does
One Exclude the Other?, 25 PROB. & PROP. 10 (June 2011) (discussing portability of the exemption on taxation of bequests to
surviving spouses (the deceased spousal unused exclusion
amount) enacted in the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010).
Bryan T. Camp, Protecting Trust Assets from the Federal Tax
Lien, 1 EST. PLAN. & COMMUNITY PROP. L.J. 295 (2009) (addressing how to use springing and shifting executory interests to
avoid federal tax liens on trust assets).
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William R. Culp, Jr. & Briani Bennett Mellen, Trust Decanting:
An Overview and Introduction to Creative Planning Opportunities, 45 REAL PROP. TR. & EST. L.J. 1 (2010) (discussing the reasons why attorneys might recommend pouring the assets of one
trust into another (such as to improve administrative efficiency),
decanting in common law states, and statutory decanting provisions in Alaska, Arizona, Delaware, Florida, Nevada, New
Hampshire, New York, North Carolina, South Dakota, and
Tennessee).
Frances H. Foster, Trust Privacy, 93 CORNELL L. REV. 555 (2008)
(criticizing the ability to keep will-like trusts private when wills
are required to be a matter of public record).
Keith Adam Halpern, Domestic Asset Protection Trusts: What Is
Your State of Asset Protection?, 7 FLA. ST. U. BUS. REV. 139
(2008) (explaining how to avoid fraudulent transfers and still
protect against claims by creditors).
David Horton, Unconscionability in the Law of Trusts, 84 NOTRE
DAME L. REV. 1675 (2009) (urging the application to trusts of
unconscionability principles from the law of contracts, particularly when provisions condition trust gifts on beneficiaries not
challenging terms or when provisions require arbitration).
Alan Newman, Revocable Trusts and the Law of Wills: An Imperfect Fit, 43 REAL PROP. TR. & EST. L.J. 523 (2008) (addressing
the use of revocable trusts in lieu of wills to dispose of property
and issues that arise, such as a remainder beneficiary’s interests
while the settlor is alive, effective exercise of revocation powers
by the settler, and the rights of the decedent’s creditors).
Martin M. Shenkman, Trust Situs: Planning, Drafting and Tax
Considerations, 356 PLI/Est 425, PLI Order No. 23066, Sept. 1314, 2010 (explaining the differences between possible trust situs,
and the issues that impacts, such as state income and intangibles
tax as well as favorable state courts, and governing law, and discussing the Uniform Trust Code’s provisions regarding the “principal place of administration”).
Frederick J. Tansill, Asset Protection Trusts (APTs): Non-Tax Issues, SS020 ALI-ABA 631, Aug. 19 - 20, 2010 (comparing the
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advantages of foreign APTs, such as offshore trusts, to those established under U.S. law).
Eileen B. Trost, The Truth About Trusts, 32 FAM. ADVOC. 26
(Spring 2010) (providing an introduction to different types of
trusts: revocable and irrevocable trusts, mandatory income trusts,
spray and sprinkle trusts, unitrusts, annuity trusts, asset protection trusts, insurance trusts, charitable trusts, and trusts defined
by their tax treatment).
Martin D. Begleiter, Son of the Trust Code—The Iowa Trust
Code After Ten Years, 59 DRAKE L. REV. 265 (2011) (Iowa).
Timothy O. Beppler, Domestic Asset Protection Trusts: A Comparison of the Laws of Utah and Wyoming, 23 UTAH B.J. 12
(Apr. 2010) (Utah and Wyoming).
Miriam Abrams Goodman, Joint Revocable Living Trusts: The
Good, the Bad, and the Ugly, 39 COLO. LAW. 53 (Jan. 2010)
(Colorado).
Suzanne Griffiths & Melanie Jordan, Determining When Trusts
Are Property for the Purpose of Equitable Division, 39 COLO.
LAW. 39 (June 2010) (Colorado).
Jennifer E. Levy, Comment, Idaho’s Noncharitable Purpose
Trust Statute: Leaping Over Age-Old Trust Laws in a Single
Bound, 44 IDAHO L. REV. 801 (2008) (Idaho).
Donna Litman, Revocable Trusts Under the Florida Trust Code,
34 NOVA L. REV. 1 (2009) (Florida).
Gail E. Mautner & Heidi L. G. Orr, A Brave New World: Nonjudicial Dispute Resolution Procedures Under the Uniform Trust
Code and Washington’s and Idaho’s Trust and Estate Dispute
Resolution Acts, 35 ACTEC J. 159 (Fall 2009) (Idaho and
Washington).
Kevin D. Millard, Rights of a Trust Beneficiary’s Creditors Under
the Uniform Trust Code, 34 ACTEC J. 58 (Fall 2008).
Richard W. Nenno, Planning and Defending Domestic Asset-Protection Trusts, SS039 ALI-ABA 1741, May 16 - 20, 2011.
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Duncan E. Osborne & Jack E. Owen, Jr., Asset Protection: Trust
Planning, SP040 ALI-ABA 125, Apr. 20 - 24, 2009.
Thomas E. Simmons, Decanting and Its Alternatives: Remodeling
and Revamping Irrevocable Trusts, 55 S.D. L. REV. 253 (2010).
Farms
A. Bryan Endres et al., The Legal Needs of Farmers: An Analysis
of the Family Farm Legal Needs Survey, 71 MONT. L. REV. 135
(2010) (identifying important legal issues facing operators of
family farms from surveys of more than 500 Illinois farmers, including the provisions of federal programs, tax, environmental,
land use, and energy issues).
Barnes Gunn Kelley, Note, Chapter 12: Entrepreneur Punishment
and Family Favorites, 15 DRAKE J. AGRIC. L. 485 (Fall 2010)
(evaluating the ways farming debts are treated differently than
debts of other business ventures).
Lisa R. Pruitt, Gender, Geography & Rural Justice, 23 BERKELEY
J. GENDER L. & JUST. 338 (2008) (describing how courts in rural
jurisdictions may divide property so as to keep intact a family
farm).
John C. Becker, Family Farm Succession Planning: Balancing
Professional Responsibility with Client Needs for Help with Family Relationship Issues, 16 SAN JOAQUIN AGRIC. L. REV. 1
(2007).
Stan Benda, From the Land That Brought You William Shatner:
A Warp Speed Overview of Canadian Agricultural Law and History, 16 DRAKE J. AGRIC. L. 207 (2011) (Canada).
Lori Chambers, Women’s Labour, Relationship Breakdown and
Ownership of the Family Farm, 25 CAN. J.L. & SOC’Y 75 (2010)
(Canada).
Julius J. Zschau, et al., Using Land Trusts to Prevent Small
Farmer Land Loss, 44 REAL PROP. TR. & EST. L.J. 521 (2009).
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Insurance Benefits and Claims
Jani Maurer, Use and Disposition of Life Insurance in Dissolution
of Marriage, 16 BARRY L. REV. 57 (2011) (examining life insurance policies with cash value as a source of marital property, life
insurance to protect child support and alimony obligations, trusts
that own life insurance, entitlement to insurance proceeds upon
the death of a former spouse, and equitable distribution of insurance proceeds).
Willy E. Rice, Destroyed Community Property, Damaged Persons, and Insurers’ Duty to Indemnify Innocent Spouses and
Other Co-Insured Fiduciaries: An Attempt to Harmonize Conflicting Federal and State Courts’ Declaratory Judgments, 2 EST.
PLAN. & COMMUNITY PROP. L.J. 63 (2009) (addressing the obligation of insurance companies to innocent co-insureds when a
deviant co-insured destroys jointly owned property or the property of third parties).
Jan L. Warner & Matthew E. Steinmetz, Will Divorce Be Kind to
Your Health-Care Coverage?, 31 FAM. ADVOC. 13 (Summer
2008) (explaining the people and events covered upon divorce by
private health insurance, COBRA, Medicare, and Medicaid).
Lisa M. Giese, ‘Til Death Benefits Do Us Part: The Effect of Marital Settlement Agreements on Beneficiary Designations, 22
DCBA BRIEF 24 (Mar. 2010) (Illinois).
H. Joseph Gitlin, Marital Property: Making the Pie Larger—Employer-Based Health Insurance Should Be Treated as Property
Earned During the Marriage and Distributable at Divorce, 99 ILL.
B.J. 367 (July 2011) (Illinois).
Christopher Hildreth, Comment, Street v. Skipper & Martin v.
Moran: Resolving a Split in Authority in Texas Regarding the Disposition of Proceeds from a Community-Property Life Insurance
Policy Payable to the Insured Spouse’s Estate, 61 BAYLOR L.
REV. 973 (2009) (Texas).
Sarah Frances King, Comment, Till Death Do Us Part or Otherwise Approved by the Court? Interpreting the Language of
§ 501(c) of the IMDMA Regarding Post-Death Maintenance Ob-
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ligations and Life Insurance, 60 DEPAUL L. REV. 713 (2011)
(Illinois).
Alex Shibicky, Life Insurance as Leverage, 31 FAM. ADVOC. 28
(Summer 2008).
Rob Shumaker, Using Life Insurance to Secure a Maintenance
Obligation, 98 ILL. B.J. 466 (Sept. 2010) (Illinois).
Intellectual Property
Bridget J. Crawford & Mitchell M. Gans, Sticky Copyrights: Discriminatory Tax Restrictions on the Transfer of Intellectual Property, 67 WASH. & LEE L. REV. 25 (2010) (addressing federal gift
and estate taxation of copyright interests).
Joshua A.T. Fairfield, The End of the (Virtual) World, 112 W.
VA. L. REV. 53 (2009) (evaluating digital assets in virtual worlds
in the context of bankruptcy).
Jonathan W. Wolfe & Kimber L. Gallo, The Treatment of Intellectual Property in Divorce, 258 N.J. LAW. 24 (June 2009) (addressing considerations courts find important in dividing
intellectual property assets at divorce, such as whether post-marital efforts are needed to realize the value of the property, and
how courts treat income streams from previously divided intellectual property).
KAREN ARTZ ASH, Treatment of IP Licenses in Bankruptcy, 996
PLI/Pat 381 (Feb.-Apr. 2010).
J. Wesley Cochran, It Takes Two to Tango!: Problems with Community Property Ownership of Copyrights and Patents in Texas,
58 BAYLOR L. REV. 407 (2006) (Texas).
David J. Cook, Post-Judgment Remedies in Reaching Patents,
Copyrights and Trademarks in the Enforcement of a Money Judgment, 9 NW. J. TECH. & INTELL. PROP. 128 (2010).
Michael J. Madison, Beyond Invention: Patent as Knowledge
Law, 15 LEWIS & CLARK L. REV. 71 (2011) (Bilksi v. Kappos).
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Gary H. Moore, Joint Ventures and Strategic Alliances: Ownership of Developed Intellectual Property Interests—Issues and Approaches, 992 PLI/Pat 121 (Jan.-Feb. 2010).
Glenn W. Perdue, IP Value as a Basis of Economic Recovery, 2
LANDSLIDE 45 (June 2010).
Marital Property (See also Community Property
and Equitable Distribution)
Reuben A. Bernick, When Property Becomes Income in PostJudgment Divorce Litigation, 98 ILL. B.J. 310 (June 2010) (discussing revenue-generating property, such as goodwill, stock, and
IRA distributions).
Marsha Garrison, What’s Fair in Divorce Property Distribution:
Cross-National Perspectives from Survey Evidence, 72 LA. L.
REV. 57 (2011) (examining which property distribution systems—
community, universal, or hybrid—best fit with popular ideas of
how assets should be divided).
James J. Harrington III, Successful Strategies for Litigation and
Trial of Marital Property Disputes, 89 MICH. B.J. 20 (July 2010)
(assessing the strategic impact of being the first to file, offering
organizational strategies for tracking assets, and suggesting ways
to streamline consideration of property issues).
Shari Motro, Labor, Luck, and Love: Reconsidering the Sanctity
of Separate Property, 102 NW. U. L. REV. 1623 (2008) (proposing
that courts consider all of a couple’s financial resources rather
than divide according to separate property and suggesting that
courts have the ability to divide inherited and gifted property if
the parties shared these assets during marriage).
Robert Vance, Breaking Up Is Hard to Do: But These Formulas
for Dividing Marital Assets Will Make Your Job Easier, 45 TENN.
B.J. 12 (Aug. 2009) (laying out steps to value retirement assets,
assess the value of separate property, and calculate alimony, as
well as ways to prove dissipation).
David S. Dolowitz, Conundrum Revisited, 23 UTAH B.J. 10 (June
2010) (Utah).
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Audrey Rose Herman, Comment, Nice Guys Finish Last: New
Yorkers Leave Our Assets Exposed When We Plan for Forever,
18 BUFF. J. GENDER, L. & SOC. POL’Y 175 (2010) (New York).
John L. McCormack, Title to Property, Title to Marriage: The Social Foundation of Adverse Possession and Common Law Marriage, 42 VAL. U.L. REV. 461 (2008).
Roman J. Seckel, Marital and Nonmarital Property: Calculating
Reimbursements Under the IMDMA, 97 ILL. B.J. 412 (Aug. 2009)
(Illinois).
John C. Sheldon, Defining Marital Property, 25 ME. B.J. 48 (Winter 2010) (Maine).
Mark A. Snover & James D. Moriarty, Equal Is Not Necessarily
Equitable When Distributing Marital Property, 89 MICH. B.J. 32
(July 2010) (Michigan).
Marshal S. Willick, The Evolving Concept of Marriage and Coming Convergence of Marital and Non-Marital Property and Support, 19 NEV. LAW. 6 (May 2011) (Nevada).
Marital Residence and Real Property
Melissa J. Avery, The Marital Residence and Other Black Holes:
Dealing with Real Estate in Divorce, 53 RES GESTAE 30 (Oct.
2009) (discussing partition sales, buy-outs, and auction sales).
David W. Griffin, It’s Nearly Always About the House: Grasping
the Givens of Real Property Interests, Considerations, and Concerns, 32 FAM. ADVOC. 8 (Spring 2010) (addressing titling issues,
types of real property, forms of ownership of real property (such
as joint tenancy and tenancy in common), conveyancing, foreclosures, and ways to secure future payments of equitable distribution amounts).
Marcia Soto, A House Divided, 31 FAM. ADVOC. 10 (Summer
2008) (considering, among other issues, the economics of reverse
mortgages and the tax consequences of selling a home as a single
person as opposed to as a married couple).
Stephanie M. Stern, Residential Protectionism and the Legal Mythology of Home, 107 MICH. L. REV. 1093 (2009) (attacking the
myth that the home has particular psychological importance with
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empirical evidence that the home does not contribute significantly to psychological stability or “a rich web of territorial
relationships”).
Heather K. Way, Informal Home Ownership in the United States
and the Law, 29 ST. LOUIS U. PUB. L. REV. 113 (2009) (evaluating seller-financed home purchases, installment contracts, and
lease-to-own agreements).
Barbara F. Applegarth, Planning for Ohio Married Couples with
a Florida Second Residence—Caution Is Advised, 20 OHIO PROB.
L.J. 214 (June 2010) (Ohio).
Datan Dorot, Foreign Investment in U.S. Real Property: Navigating Through the Income, Estate, and Gift Tax Traps, 85 FLA. B.J.
52 (May 2011).
William S. Forsburg, The Family Vacation Home: Keeping It in
the Family Is Hard to Do—It’s More About Cooperation Than
Planning!, 23 PROB. & PROP. 41 (Apr. 2009).
Sandra D. Glazier, Contribution: A New Remedy for Entireties
Property?, 37 MICH. REAL PROP. REV. 162 (Winter 2010)
(Michigan).
Harry M. Hipler, Partitioning Real Property in Dissolution of
Marriage Actions and Suits Between Unmarried Cotenants: Credits, Setoffs, Ouster, Division, and Sale, 82 FLA. B.J. 58 (Feb. 2008)
(Florida).
Ronald H. Kauffman, Underwater Treasure: Equitable Distribution of the “Save Our Homes” Limitation, 85 FLA. B.J. 34 (Feb.
2011) (Florida).
Lawrence Anderson Moye IV, Comment, Is It All About the
Money? Considering a Multi-Factor Test for Determining the Appropriateness of Forced Partition Sales in North Carolina, 33
CAMPBELL L. REV. 411 (2011) (North Carolina).
Meghan E. Nemeth, Is the Burden for Exclusive Possession of the
Home in Divorce Too High?, 23 CBA REC. 44 (Nov. 2009)
(Illinois).
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Dawn D. Nichols & Sean K. Ahmed, Nonmarital Real Estate: Is
the Appreciation Marital, Nonmarital, or a Combination of
Both?, 81 FLA. B.J. 75 (Oct. 2007) (Florida).
J. Thomas Oldham, Texas Abolishes Economic Contribution in
Divorce Cases. Now What?, 47 HOUS. LAW. 14 (Oct. 2009)
(Texas).
April Sparks Pyatt & Tanya D. Marsh, The Stagnation of Indiana
Real Property Law, 43 IND. L. REV. 967 (2010) (Indiana).
Marisa C. San Filippo, Comment, Valuation of the Family Home:
Why Feminist Theory Supports the Exclusive Use of Appraisers as
Experts When the Wife Wants to Keep the Home, 42 U.S.F. L.
REV. 539 (2007).
Robert M. Schwartz, The Bursting Bubble—Dealing with the
Marital Home During a Real Estate Recession, 83 FLA. B.J. 52
(Aug. 2009) (Florida).
Lior Jacob Strahilevitz, The Right to Abandon, 158 U. PA. L.
REV. 355 (2010).
Migrating Spouses
Benjamin K. Erlick, Varying Levels of Protection Afforded: Disinherited Spouses in the Marital Property and Community-Property States, 1 PHOENIX L. REV. 501 (2008) (addressing the
difficulties that arise for disinherited spouses when couples move
from a common law to a community-property state).
Kenneth W. Kingma, Property Division at Divorce or Death for
Married Couples Migrating Between Common Law and Community Property States, 35 ACTEC J. 74 (Summer 2009) (identifying
the issues that surface when spouses who have married and acquired property in one state migrate to another state, maintaining that state rules that alter property rights do not amount to an
unconstitutional taking, and providing two charts showing each
community property state’s rules regarding how property acquired in a common law state will be divided at divorce and at
death).
J. Thomas Oldham, What If the Beckhams Move to L.A. and Divorce? Marital Property Rights of Mobile Spouses When They Di-
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vorce in the United States, 42 FAM. L.Q. 263 (2008) (examining
European rules regarding marital property rights when spouses
change domiciles and comparing those approaches to current
American approaches, which rely on conflicts of laws analysis).
John M. Yarwood, Note, Breaking Up Is Hard to Do: MiniDOMA States, Migratory Same-Sex Marriage, Divorce, and a
Practical Solution to Property Division, 89 B.U. L. REV. 1355
(2009) (explaining different state approaches to property division
when same-sex couples move to jurisdictions that do not recognize their marriages).
Kathi M. Sandweiss & Roger L. Cohen, Foreign Judgments and
Community Property, 46 ARIZ. ATT’Y 16 (Nov. 2009) (Arizona).
Dian Tooely-Knoblett, A Step by Step Guide to Louisiana’s
Choice of Law Provision on Marital Property, 52 LOY. L. REV.
759 (2006) (Louisiana).
Charles W. Willey, Effect in Montana of Community-Source
Property Acquired in Another State (and Its Impact on a Montana
Marriage Dissolution, Estate Planning, Property Transfers, and
Probate), 69 MONT. L. REV. 313, 357-65 (2008) (Montana).
Miscellaneous Topics and Individual State Issues
Andrea B. Carroll, Incentivizing Divorce, 30 CARDOZO L. REV.
1925 (2009) (exploring the ways marital property rules, particularly in community property states, create perverse incentives toward divorce).
Allen Gary Palmer, No Honor Among Thieves or Spouses—Issues Confronting the Divorcing Spouse in Disgorgement, Forfeiture, and Restitution Proceedings, 44 FAM. L.Q. 197 (2010)
(addressing the divorcing spouse’s rights and responsibilities during criminal asset forfeiture proceedings).
Nicole C. Berg, Note, Designated Beneficiary Agreements: A Step
in the Right Direction for Unmarried Couples, 2011 U. ILL. L.
REV. 267.
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James P. Cunningham, Separate Property in Michigan: Eating
Jello with Chopsticks, 87 MICH. B.J. 20 (June 2008) (Michigan).
David S. Dolowitz, Conundrum Revisited, 23 UTAH B.J. 10 (June
2010) (Utah—regarding gifted, inherited, and premarital
property).
Vickie Enis, Comment, Yours, Mine, Ours? Renovating the Antiquated Apartheid in the Law of Property Division in Native
American Divorce, 35 AM. INDIAN L. REV. 661 (2011).
James J. Harrington III, Successful Strategies for Litigation and
Trial of Marital Property Disputes, 89 MICH. B.J. 20 (July 2010)
(Michigan).
Diane J. Klein, Plural Marriage and Community Property Law,
41 GOLDEN GATE U. L. REV. 33 (2010).
Howard S. Klein, Parting of the Ways, 33 L.A. LAW. 34 (June
2010) (California).
Faye Y. Park, Translation and Comment, Korean Divorce Law
on Claims for Property Division: Dividing Retirement Allowance
in Divorce, 17 PAC. RIM L. & POL’Y J. 649 (2008).
Matthew L. Roberts, Comment, Transmuting Mississippi’s Current Transmutation Doctrines: Establishing Clear and Consistent
Precedents to Property Division, 80 MISS. L.J. 709 (2010)
(Mississippi).
Mark A. Snover, Equal Is Not Necessarily Equitable When Distributing Marital Property, 89 MICH. B.J. 32 (July 2010)
(Michigan).
Paul Tomar, Division of Property in Hawaii: Does the Law Unduly Favor the Economically Advantaged Spouse?, 14 HAW. B.J.
4 (Oct. 2010) (Hawaii).
Lilly Tade Van Maele, Comparing Pennsylvania and Texas Law
on Ownership and Marital Rights: Common Law v. Community
Property—Impact on Oil and Gas Leasing, 82 PA. B. ASS’N Q. 34
(Jan. 2011) (Pennsylvania and Texas).
Kathleen B. Vetrano, Seeing Social Security as Income, 32 FAM.
ADVOC. 23 (Spring 2010).
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Pensions, QDROs, and Retirement Benefits
Albert Feuer, Who Is Entitled to Survivor Benefits from ERISA
Plans?, 40 J. MARSHALL L. REV. 919 (2007) (explaining ERISA
survivor beneficiary designations, the effect of QDROs on beneficiary designations, and ERISA restrictions on alienation and
assignment of benefits).
Leon I. Finkel & Hailee R. Bloom, Changing Pension Beneficiaries After Divorce: It’s More Important After Kennedy, 97 ILL.
B.J. 462 (Sept. 2009) (explaining the ruling in Kennedy v. Plan
Administrator for DuPont Savings and Investment Plan that a divorce decree alone was not sufficient for an ex-spouse to waive
his or her interests in an ERISA-covered pension plan, and explaining how to make sure that a specific pension waiver is
effective).
Alvin J. Golden, It Should Not Be This Hard: A Look at Trusts as
Beneficiaries of Retirement Benefits, 36 ACTEC L.J. 399 (2010)
(covering the IRS rules regarding when various types of trusts
(such as qualified terminable interest property trust, bypass
trusts, or special needs trusts) are designated as beneficiaries for
retirement benefits and the particular requirements for each type
of trust).
John E. Kirchner, Division of Military Retired Pay, 43 FAM. L.Q.
367 (2009) (discussing the Former Spouses Protection Act and
the wide scope of discretion afforded to judges dividing military
pay; also explaining VA disability compensation and concurrent
receipt of retirement and disability pay).
Angela M. Shimek, Married to the Military: How to Protect Your
Property Interests After the Marriage Mission Fails, 13 SCHOLAR
395 (2010) (addressing the differences between military retirement pay and disability benefits).
Mark E. Sullivan & Charles R. Raphun, Dividing Military Retired Pay: Disability Payments and the Puzzle of the Parachute
Pension, 24 J. AM. ACAD. MATRIM. LAW. 147 (2011) (explaining
ways to calculate the portion of military retirement pay that constitutes longevity pay, and is thus part of marital assets, as opposed to disability pay, which is not divisible).
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Alvin J. Golden, Selected Problems in Planning with Retirement
Benefits: Community Property Issues and Creditors’ Rights, 1
EST. PLAN. & COMMUNITY PROP. L.J. 169 (2008).
James N. Higdon, The Survivor Benefit Plan: Its History, Idiosyncrasies, Coverages, Cost, and Applications, 43 FAM. L.Q. 439
(2009) (Armed Services Survivor Benefit Plan).
Patricia K. Hinshaw, Navigating the Uniformed Services Former
Spouses’ Protection Act, 19 S.C. LAW. 32 (Jan. 2008).
A. Matthew Miller & Jerry Reiss, Determining the Nonmarital
Portion of Retirement Benefits and Other Property, 81 FLA. B.J.
34 (Feb. 2007).
Teia Moore, Comment, When Happily Ever After Is Not Ever
After, After All: Rectifying the Plan Documents Rule Under
ERISA To Benefit the Right Person, 52 S. TEX. L. REV. 127
(2010).
William Napoli & Dennis Napoli, Dividing Government Pensions
in Divorce 21 OHIO DOM. REL. J. 77 (Sept.-Oct. 2009).
Christina Payne-Tsoupros, Kennedy v. Plan Administrator for
DuPont Savings & Investment Plan: Anti-Alienation and AntiCutback Rules, 29 QUINNIPIAC L. REV. 1073 (2011).
Alan K. Ragan, Balancing ERISA’s Anti-Alienation Provisions
Against Garnishment of a Convicted Criminal’s Retirement
Funds: Unscrambling the Approaches to Protecting the Retirement
Nest Egg, 39 U. BALT. L. REV. 63 (2009).
Linda Ravdin, Making Pension Promises in a Prenup: The Impact of ERISA, 33 FAM. ADVOC. 38 (Winter 2011).
Jerry Reiss & A. Matthew Miller, Determining the Nonmarital
Portion of Pensions and Retirement Benefits, 83 FLA. B.J. 37
(Feb. 2009) (Florida).
Tyler J. Rench, Note, Louisiana State Employees’ Retirement
System (LASERS) v. McWilliams: Confirming Survivor Benefits
as Community Property, 56 LOY. L. REV. 487 (2010) (Louisiana).
David Salter, Note, Can’t Get No Satisfaction: Practical Solutions
to Dividing and Enforcing Alternate Payee’s Rights to United
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Kingdom Defined Benefit Plan Distributions When Divorced in
the United States, 23 J. AM. ACAD. MATRIM. LAW. 349 (2010).
Patricia L. Vannoy, Note, R.I.P.: The Federal Common Law
Waiver Approach to Retirement Plan Death Benefits Finally Rests
in Peace After Kennedy v. Plan Administrator for Dupont Savings & Investment Plan, 497 F.3d 426 (5th Cir. 2007), aff’d, 129 S.
Ct. 865 (2009), 88 NEB. L. REV. 204 (2009).
Stanley W. Welsh & Franki J. Hargrave, Social Security Benefits
at Divorce: Avoiding Federal Preemption to Allow Equitable Division of Property in Divorce, 20 J. AM. ACAD. MATRIM. LAW.
285 (2007).
Daniel S. Welytok, The Disposition of Retirement Assets Incident
to Divorce After Kennedy v. Plan Administrator, 26 J. COMPENSATION & BENEFITS 2 (Jan.-Feb. 2010).
Jayne Zanglein & Janet Ford, Déjà Vu All Over Again: Will the
Supreme Court’s Decisions Prompt the Fifth Circuit to Revise Its
Standards?, 41 TEX. TECH L. REV. 897 (2009).
QDROs
Steven P. Smith, Traps for the Unwary: Avoiding Problems With
Employee Benefit Plans in Divorce, 80 J. KAN. B. ASS’N 24 (Feb.
2011) (explaining briefly the IRS and ERISA rules governing
pension benefit plans and addressing common problems that
arise with QDROs).
Joshua A. Dean, Comment, Wilson v. Wilson: The Effect of
QDROs on Appealing Divorce Decrees, 42 AKRON L. REV. 639
(2009) (Ohio).
Matthew L. Lundy, A Survey of Significant QDRO Case Law in
Florida, 85 FLA. B.J. 41 (Nov. 2011) (Florida).
Dorothy Voigt, What to Consider Before Drafting a QDRO for a
Defined Contribution Plan, 23 DCBA BRIEF 36 (June 2011).
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Pets and Animal Companions
For older annotations, see Nancy Levit, Cutting Edge Issues in
Family and Matrimonial Law: An Annotated Bibliography, 20082011, 24 J. AM. ACAD. MATRIM. LAW. 271 (2011).
Frances H. Foster, Should Pets Inherit?, 63 FLA. L. REV. 801
(2011) (examining the legal treatment of pets under the laws relating to inheritance and noting that while pets are “companions
during life,” they are treated as “property at death”; making the
case for recognition of inheritance rights by pets based on the
decedent’s intent and the relationship between humans and their
animal companions”).
Logan Martin, Comment, Dog Damages: The Case for Expanding the Available Remedies for the Owners of Wrongfully
Killed Pets in Colorado, 82 U. COLO. L. REV. 921 (2011)
(Colorado).
Randy Turner, Damages Recoverable for the Death of a Companion Animal?, 74 TEX. B.J. 918 (Nov. 2011) (Texas).
Margreta Vellucci, Restraining the (Real) Beast: Protective Orders
and Other Statutory Enactments to Protect the Animal Victims of
Domestic Violence in Rhode Island, 16 ROGER WILLIAMS U. L.
REV. 224 (2011) (Rhode Island).
Prenuptial Agreements
For older annotations, see Nancy Levit, Familial and Matrimonial Agreements: An Annotated Bibliography, 23 J. AM. ACAD.
MATRIM. LAW. 493 (2010).
John B. Burns, The Prenup as Estate Planning Tool or Trap?, 33
FAM. ADVOC. 7 (Winter 2011) (covering the tax rules regarding
premarital transfers, lifetime gift tax credits, and estate tax
credits).
Neil S. Cohen & Stephen W. Schlissel, Thinking Through the Tax
Ramifications of a Prenup, 33 FAM. ADVOC. 43 (Winter 2011)
(focusing on the taxability of spousal support and retirement
plan distributions, entitlements to claim dependency exemptions,
and the tax benefits of a joint return).
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Cheryl I. Foster, When a Prenup & Religious Principles Collide,
33 FAM. ADVOC. 7 (Winter 2011) (addressing tenets of Catholicism, Judaism, and Islam).
Paul S. Leinoff & Natalie S. Lemos, The Perils of a Prenup, 33
FAM. ADVOC. 8 (Winter 2011) (explaining briefly the Uniform
Premarital Agreement Act, the process of negotiating a prenuptial agreement, the need for documentation, and the perils of financial misrepresentations).
Peter M. Walzer, A World of Agreements: Enforcing and Attacking Foreign Prenups in the United States, 33 FAM. ADVOC. 30
(Winter 2011) (covering choice of law issues and clauses, and addressing religious agreements).
Franklin R. Garfield, Prenuptial Practice, 34 L.A. LAW. 22 (Nov.
2011) (California).
Marlene Moses, Divorce Planning in Tennessee: Pre-Nuptial,
Post-Nuptial Agreements and Trusts, 47 TENN. B.J. 32 (Jan. 2011)
(Tennessee).
Linda J. Ravdin, Making Pension Promises in a Prenup: The Impact of ERISA, 33 FAM. ADVOC. 38 (Winter 2011).
John S. Slowiaczek & Virginia A. Albers, The Devil Is in the
Drafting: Sample Prenuptial Agreement Clauses to Capture Your
Client’s Goals and Expectations, 33 FAM. ADVOC. 20 (Winter
2011).
Reproductive Material
Some courts treat reproductive material, such as embryos, as
property. For articles regarding courts’ approaches to assisted reproductive technologies, including property-based theories, see
Nancy Levit, Cutting Edge Issues in Family and Matrimonial
Law: An Annotated Bibliography, 2008-2011, 24 J. AM. ACAD.
MATRIM. LAW. 271 (2011).
Carter Dillard, Future Children as Property, 17 DUKE J. GENDER
L. & POL’Y 47 (2010) (making the argument that privacy-based
procreation rights essentially vest the power in certain classes to
treat other people as property).
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Bridget M. Fuselier, The Wisdom of Solomon: We Cannot Split
the Pre-Embryos, 17 CARDOZO J.L. & GENDER 507 (2011) (proposing a property model of an “extended tenancy by the entirety
for pre-embryos,” which would allow “(1) the non-severable
right of survivorship; (2) no right to partition at any time; (3) no
ability to transfer the pre-embryo for adoption or donation to
research absent an agreement by both parties; and (4) result in
property that is not devisable or inheritable at the death of either
party.”).
Lynne Marie Kohm, A Hitchhiker’s Guide to ART: Implementing
Self-Governed Personally Responsible Decision-Making in the
Context of Artificial Reproductive Technology, 39 CAP. U. L.
REV. 413 (2011) (considering, among other issues, the distribution of reproductive material as property upon marital
dissolution).
J. Brad Reich & Dawn Swink, Outsourcing Human Reproduction: Embryos & Surrogacy Services in the Cyberprocreation Era,
14 J. HEALTH CARE L. & POL’Y 241 (2011) (addressing in one
part of a much larger article state regulations of embryos as property, but also considering state, national, international, and voluntary association regulations of surrogacy practices).
Steven H. Snyder, “I’m a Divorce Lawyer! So Why Should I
Read About ART?,” 34 FAM. ADVOC. 6 (Fall 2011) (noting that
“[o]ne in five couples seeking a divorce has an assisted reproduction issue,” and that some courts have characterized embryos and
stored sperm as property).
Polina M. Dostalik, Comment, Embryo “Adoption”? The Rhetoric, the Law, and the Legal Consequences, 55 N.Y.L. SCH. L. REV.
867 (2011).
Deborah L. Forman, Embryo Disposition and Divorce: Why
Clinic Consent Forms Are Not the Answer, 24 J. AM. ACAD. MATRIM. LAW. 57 (2011).
Charles P. Kindregan, Jr., Genetically Related Children: Harvesting of Gametes from Deceased or Incompetent Persons, 7 J.
HEALTH & BIOMEDICAL L. 147 (2011).
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Kimberly Self, Comment, Self-Interested: Protecting the Cultural
and Religious Privacy of Native Americans Through the Promotion of Property Rights in Biological Materials, 35 AM. INDIAN L.
REV. 729 (2011)
Taxation (See also Estates, Trusts, and Inherited
Property)
Terrence Benshoof, Tax Issues for the Non-traditional Couple, 21
DCBA BRIEF 22 (May 2009) (explaining when a partner can
claim the other partner as a dependent, the taxability of health
and life insurance partner benefits, and the tax consequences of
gifts and property transfers between partners).
Scott Andrew Bowman, Five Tax Traps for Resident Noncitizens
(and Their Attorneys), 84 FLA. B.J. 33 (Dec. 2010) (addressing
issues such as U.S. taxation of international assets, the taxation
of stock in U.S. shareholder controlled foreign corporations, the
taxation of distributions from foreign trusts, and tax consequences of expatriation).
Patricia A. Cain, DOMA and the Internal Revenue Code, 84 CHI.KENT L. REV. 481 (2009) (evaluating equal protection challenges
to DOMA).
Neil S. Cohen & Stephen W. Schlissel, Thinking Through the Tax
Ramifications of a Prenup, 33 FAM. ADVOC. 43 (Winter 2011)
(addressing support, retirement plan assets, the dependency exemption, and carrying forward capital losses).
James A. Fellows, Tax Issues, 40 REAL EST. L.J. 218 (2011) (discussing the tax consequences of property transfers at divorce, including matters such as mortgage or installment payments, sale
of the marital residence, and allocation of first time homebuyer
credit).
Charles D. Fox, IV & Adam M. Damerow, The ACTEC State
Death Tax Chart—Still Going Strong After Seven Years, 35 ACTEC J. 53 (Summer 2009) (providing a chart of various state approaches to state inheritance and estate taxes).
Wendy C. Gerzog, Families for Tax Purposes: What About the
Steps?, 42 U. MICH. J.L. REFORM 805 (2009) (addressing the tax
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treatment of stepchildren, who are included as family members
for some purposes and excluded for others, such as estate and
gift tax anti-abuse provisions).
Cicilie Gildersleeve, Comment, Speculation on Future Tax Liability in Valuation of Marital Property, 21 J. AM. ACAD. MATRIM.
LAW. 697 (2008) (identifying tax consequences according to different ways of dividing marital property).
Morgan Holcomb, When Your Body Is Your Business, 85 WASH.
L. REV. 647 (2010) (addressing the tax consequences of surrogacy arrangements).
Brenda L. Storey, Even During Divorce, the Tax Man Cometh, 32
FAM. ADVOC. 28 (Summer 2009) (providing a brief introduction
to tax rules relevant at the time of divorce).
Dennis J. Ventry, Jr., Saving Seaborn: Ownership Not Marriage
as the Basis of Family Taxation, 86 IND. L.J. 1459 (2011) (emphasizing the principle articulated in Poe v. Seaborn that property
ownership, as determined by state law, determines taxability
under federal law and arguing that this principle could provide a
basis for extending tax liability to same sex couples in community
property states).
Michael Waggoner, IRC § 71 May Impoverish Children, Endanger Ex-Wives, and Disrupt Federalism, 46 FAM. CT. REV. 574
(2008) (comparing the federal tax treatment of alimony, child
support, and lump sum divorce payments, as well as spousal election of tax treatment).
Steven J. Arsenault, Surviving a HEART Attack: Expatriation
and the Tax Policy Implications of the New Exit Tax, 24 AKRON
TAX J. 37 (2009).
Kristin Balding, The Mortgage Forgiveness Debt Relief Act of
2007, 20 S.C. LAW. 24 (Nov. 2008).
Joseph M. Dodge, Are Gift Demand Loans of Tangible Property
Subject to the Gift Tax?, 30 VA. TAX REV. 181 (2010).
Jeffrey D. Fisher & Odette M. Bendeck, Beyond the Imminent
Sale Doctrine: Valuing Assets with Imbedded Tax Consequences,
84 FLA. B.J. 87 (June 2010) (Florida).
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Melvyn B. Frumkes, Custody Determination: Who Gets the Dependency Exemption and Child Tax Credit?, 84 FLA. B.J. 58
(Aug. 2010).
Melvyn B. Frumkes, Taxation of Same-Sex Marriage and Liveins, 22 J. AM. ACAD. MATRIM. LAW. 117 (2009).
Patricia K. Hinshaw, Tax Primer for Servicemembers with Residential Rental Property, 2009 ARMY LAW. 1 (Nov. 2009).
Susan Kalinka, Unresolved Issues Regarding Passthrough Entities, Community Property, and Federal Tax Law Create Headaches for Spouses in Louisiana, 69 LA. L. REV. 861 (2009)
(Louisiana).
Ari Meltzer, Note, Solving the Personal Use/Investment Dilemma
for Like-Kind Exchanges: Moore v. Commissioner, 63 TAX LAW.
267 (2009).
Karen Mendelson, Exchanges of Vacation Homes, 88 MICH. B.J.
32 (Aug. 2009) (Moore v. Commissioner).
Lisa Milot, What Are We—Laborers, Factories, or Spare Parts?
The Tax Treatment of Transfers of Human Body Materials, 67
WASH. & LEE L. REV. 1053 (2011).
Michael E. Morden, “Reallocating” Wealth After Christiansen: A
Fresh Look at Formula Clauses, 35 ACTEC J. 97 (Summer 2009).
Theodore P. Seto, The Unintended Tax Advantages of Gay Marriage, 65 WASH. & LEE L. REV. 1529 (2008).
Britt Cass Steckman, Note, Interpreting a Visigothic Spanish Civil
Law Tradition to Trump the Internal Revenue Code: Section
6015’s Uneven Application in Community Property States, 63 TAX
LAW. 553 (2010) (9th Circuit).
Michael W. Wilcox, Planning in the Face of Uncertainty: Wisconsin and Federal Estate and Gift Taxes, 84 WIS. LAW. 8 (Mar. 2011)
(Wisconsin).
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Tort Damages, Workers’ Compensation, and
Disability Benefits
Michelle L. Evans, Note, Wrongs Committed During a Marriage:
The Child That No Area of Law Wants to Adopt, 66 WASH. &
LEE L. REV. (2009) (addressing whether divorce courts should
handle interspousal tort claims and urging use of alternative dispute resolution mechanisms to handle the tort claims within the
context of the divorce proceeding).
Helen Y. Chang, The Slip and Fall of the California Legislature in
the Classification of Personal Injury Damages at Divorce and
Death, 1 EST. PLAN. & COMMUNITY PROP. L.J. 345 (2009)
(California).
Martin L. Critchell, Workers’ Disability Compensation, 56
WAYNE L. REV. 1501 (2011) (Michigan).
Laurie Henderson, Protecting a Celebrity’s Legacy: Living in California or New York Becomes the Deciding Factor, 3 J. BUS. ENTREPRENEURSHIP & L. 165 (Fall 2009).
Ellyn Riedl, Wal-Mart Stores, Inc. v. Holmes: A Surviving
Spouse Is Not Entitled to a Deceased Spouse’s Workers’ Compensation Award Based on Marital Ties Alone, 41 U. BALT. L.F. 179
(2011) (Maryland).
Unmarried Cohabitants
For articles published prior to 2009, see Nancy Levit, Cohabitation, Domestic Partnership, and Nontraditional Families Annotated Bibliography, 22 J. AM. ACAD. MATRIM. LAW. 169 (2009).
Steven K. Berenson, Should Cohabitation Matter in Family
Law?, 13 J. L. & FAM. STUD. 289 (2011) (drawing on social science research regarding cohabiting conditions, such as “living
apart together” and “commuter marriages” to argue that it is not
just the fact of cohabitation that should matter to courts evaluating claims to property acquired during periods of cohabitation,
but many other circumstances as well).
Shahar Lifshitz, Married Against Their Will? Toward a Pluralist
Regulation of Spousal Relationships, 66 WASH. & LEE L. REV.
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1565 (2009) (arguing against the equalization of obligations between married and cohabiting couples).
Candace Saari Kovacic-Fleischer, Cohabitation and the Restatement (Third) of Restitution & Unjust Enrichment, 68 WASH. &
LEE L. REV. 1407 (2011) (addressing claims of cohabitants to
property that is acquired jointly and exploring the equitable bases on which courts apportion such property).
Jamie R. Ballard, Comment, Property Rights (or Lack Thereof)
of Unmarried Cohabitants in Mississippi, 29 MISS. C. L. REV. 613
(2010) (Mississippi).
Emily E. Diederich, Student Work, ‘Cause Breaking Up Is Hard
To Do: The Need for Uniform Enforcement of Cohabitation
Agreements in West Virginia, 113 W. VA. L. REV. 1073 (2011)
(West Virginia).
Adam C. Hartmann, Comment, The Yellow Brick Road to Nowhere: California Same-Sex Marvin Rights After Proposition 8, 14
CHAP. L. REV. 483 (2011) (California).
Margaret Hickey, Estate Planning for Cohabitants, 22 J. AM.
ACAD. MATRIM. LAW. 1 (2009).
Anna Stepie
˛ ñ-Sporek, The Legal Treatment of Cohabitation in
Poland and the United States, 79 UMKC L. REV. 373 (2010).
Marshal S. Willick, The Evolving Concept of Marriage and Coming Convergence of Marital and Non-Marital Property and Support Law, 19 NEV. LAW. 6 (May 2011) (Nevada).
Valuation (See also Businesses)
Donald J. Degrazia & Stacy Preston Collins, The Double-Dipping Arguments, 31 FAM. ADVOC. 16 (Spring 2009) (questioning
whether income that is used to assess property value can be considered again in the award of spousal support).
Toni Hendricks, Comment, Valuation Date in Divorces: What a
Difference a Date Can Make, 21 J. AM. ACAD. MATRIM. LAW.
747 (2008) (surveying various ways states determine valuation
dates for property, such as the date of filing, the date of trial, and
a variety of discretionary valuation dates).
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Roger F. Tibble, The Appraisal: What’s It Worth?, 32 FAM. ADVOC. 16 (Spring 2010) (explaining appraiser designations and
characteristics of a credible appraisal).
Matt Connors & Robert P.K. Mooney, Business Valuation Applications to Economic Damages for Lost Profits, 24 UTAH B.J. 25
(Feb. 2011).
Jeffrey D. Fisher & Odette M. Bendeck, Beyond the Imminent
Sale Doctrine: Valuing Assets with Imbedding Tax Consequences,
84 FLA. B.J. 87 (June 2010) (Florida).
Wendy C. Gerzog, Valuation Discounting Techniques: Terms
Gone Awry, 61 TAX. LAW. 775 (2008).
David M. Johnson, Complex Financial Issues in Family Law
Cases, 37 COLO. LAW. 53 (Oct. 2008) (Colorado).
David L. Manz, Choosing a Valuation Date of Marital Assets in
Dissolution of Marriage Cases: Perlmutter and Its Permutations,
81 FLA. B.J. 49 (May 2007) (Florida).
Brian E. Surratt, Choose Your Experts Carefully: Evaluating the
Proposed Regulations on the Alternate Valuation Date in Light of
Kohler, 10 HOUS. BUS. & TAX L.J. 166 (2010).
Virtual Property
M. Scott Boone, Virtual Property and Personhood, 24 SANTA
CLARA COMPUTER & HIGH TECH. L.J. 715 (2008) (applying personhood theory to the idea of property rights in objects in virtual
worlds).
John Conner, Comment, Digital Life After Death: The Issue of
Planning for a Person’s Digital Assets After Death, 3 EST. PLAN.
& COMMUNITY PROP. L.J. 301 (2011) (urging estate planners to
consider planning for disposal of digital assets and reviewing the
practices of email, blogs, and social networking services with respect to the accounts of deceased users).
Justin A. Kwong, Getting the Goods on Virtual Items: A Fresh
Look at Transactions in Multi-User Online Environments, 37
WM. MITCHELL L. REV. 1805 (2011) (explaining the basic struc-
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249
tures of online worlds and virtual property items as well as revenue models from online social games).
Garrett Ledgerwood, Note, Virtually Liable, 66 WASH. & LEE L.
REV. 811 (2009) (urging recognition of property rights in virtual
worlds and exploring potential claims for wrongful eviction,
theft, and breach of warranties).
Juliet M. Moringiello, What Virtual Worlds Can Do for Property
Law, 62 FLA. L. REV. 159 (2010) (discussing several legal cases
involving disputes over assets in Second Life).
Sally Brown Richardson, Classifying Virtual Property in Community Property Regimes: Are My Facebook Friends Considered
Earnings, Profits, Increases in Value, or Goodwill?, 85 TUL. L.
REV. 717 (2011) (discussing the classification of virtual property,
such as email accounts, and exploring issues such as whether an
internet url is separate or community property and whether
friends on Facebook can be considered goodwill).
Sally Brown Richardson, How Community Property Jurisdictions
Can Avoid Being Lost in Cyberspace 72 LA. L. REV. 89 (2011)
(addressing termination of the community and termination of economically and personally valuable blogs, Twitter accounts, and
Facebook accounts).
Andrea Vanina Arias, Comment, Life, Liberty, and the Pursuit of
Swords and Armor: Regulating the Theft of Virtual Goods, 57
EMORY L.J. 1301 (2008).
Nell A. Beekman, Virtual Assets, Real Tax: The Capital Gains/
Ordinary Income Distinction in Virtual Worlds, 11 COLUM. SCI.
& TECH. L. REV. 152 (2010).
Megan B. Caramore, Help! My Intellectual Property Is Trapped:
Second Life, Conflicting Ownership Claims and the Problem of
Access, 15 RICH. J.L. & TECH. 3 (2008).
Adam Chodorow, Tracing Basis Through Virtual Space, 95 CORL. REV. 283 (2010).
NELL
Candidus Dougherty & Greg Lastowka, Virtual Trademarks, 24
SANTA CLARA COMPUTER & HIGH TECH. L.J. 749 (2008).
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250 Journal of the American Academy of Matrimonial Lawyers
Matthew R. Farley, Making Virtual Copyright Work, 41 GOLDEN
GATE U. L. REV. 1 (2010).
Ryan Kriegshauser, Comment, The Shot Heard Around Virtual
Worlds: The Emergence and Future of Unconscionability in
Agreements Relating to Property in Virtual Worlds, 76 UMKC L.
REV. 1077 (2008).
Dan E. Lawrence, It Really Is Just a Game: The Impracticability
of Common Law Property Rights in Virtual Property, 47 WASHBURN L.J. 505 (2008).
Leandra Lederman, E’Bay’s Second Life: When Should Virtual
Earnings Bear Real Taxes?, 118 YALE L.J. POCKET PART 136
(Jan. 26, 2009).
John William Nelson, The Virtual Property Problem: What Property Rights in Virtual Resources Might Look Like, How They
Might Work, and Why They Are a Bad Idea, 41 MCGEORGE L.
REV. 281 (2010).
Paul Riley, Note, Litigating Second Life Land Disputes: A Consumer Protection Approach, 19 FORDHAM INTELL. PROP. MEDIA
& ENT. L.J. 877 (2009).
Eric G. Roscoe, Taxing Virtual Worlds: Can the IRS PWN You?,
12 U. PITT. J. TECH. L. & POL’Y 1 (2011).
Noah M. Schottenstein, Of Process and Product: Kremen v. Cohen and the Consequences of Recognizing Property Rights in Domain Names, 14 VA. J.L. & TECH. 1 (2009).
Leah Shen, Who Owns the Virtual Items?, 2010 DUKE L. &
TECH. REV. 11 (Aug. 26, 2010).
Olivia Y. Truong, Virtual Inheritance: Assigning More Virtual
Property Rights, 21 SYRACUSE SCI. & TECH. L. REP. 57 (2009).