Reconceptualizing American legal professionalism: a proposal for deliberative moral community

Article Abstract:

A deliberative moral community model of legal ethics will remind attorneys of the historical importance of their role in maintaining justice, safeguarding civil liberties and serving the public. A realignment of legal ethics within a greater social context will also restore a sense of social responsibility and commitment to higher values so lacking in the current profits-based and competitive legal environment. The history of legal professionalism is surveyed to examine the roots of the deliberative moral community approach to the regulation of attorneys.

Social aspects, Attorneys, Lawyers, History, Public relations, Legal ethics, Professional ethics

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Shooting down living trusts: myths regarding taxes and probate lurk behind recent hype

Article Abstract:

The tax and probate advantages of living trusts may be more myth than reality. Trust income is taxed during the grantor's lifetime, and either wills or living trusts can use the traditional ways of minimizing the federal estate tax. Probate may cost less than the immediate costs of setting up the trusts. Ways of avoiding probate are not limited to the living trust. Retirement benefits and life insurance proceeds go directly to designated beneficiaries. Those thinking of a living trust must transfer all assets to the trust to avoid probate completely.

United States, Evaluation, Tax planning, Inheritance tax, Living trusts

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