Global ETD Search

1	Impact of the Federal Estate Tax on the LA Dodgers Gose, Mark 01 January 2010 (has links) This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden. Los Angeles Dodgers (Baseball team) Federal estate tax Estate planning Valuation discounts Intentionally defective income trust Irrevocable life insurance trust Business Taxation
2	車體損失保險市場紀律與可行監理方案鄭安峰, Andy Cheng Unknown Date (has links) 無未成年人監護信託財產不可撤銷人壽保險信託保險信託他益信託 Minor guardianship Trust property Irrevocable life insurance trust (ILIT) Insurance trust Third person-benefit trusts
3	Les promesses de payer : essai de théorie générale / Promises to pay : essay of a general theory Stanczak, Romain 03 November 2015 (has links) Les promesses de payer sont des contrats par lesquels une personne s’engage envers un créancier à payer ce qui lui est dû. De tels actes sont courants ; leurs applications sont variées. Le cautionnement, l’acceptation d’une lettre de change, la promesse d’exécuter une obligation naturelle, l’engagement du délégué envers le délégataire, le constitut, la garantie autonome, la souscription d’un billet à ordre, etc., sont des promesses de payer. Plus précisément, ces actes sont des applications diverses d’une même figure juridique : la promesse de payer. Cette dernière, déshabillée des particularités propres à chacune de ses applications spéciales, se présente comme une figure juridique unitaire, pourvue d’une nature et de caractères permanents. Ayant pour objet un paiement, elle suppose toujours l’existence d’une dette à acquitter. Cette dette, ou « obligation principale », constitue sa cause objective. Contrairement à une simple reconnaissance de dette, la promesse ne se borne pas à déclarer l’existence de celle-ci. En tant qu’engagement d’exécution, elle donne naissance à une nouvelle obligation, l’ « obligation de règlement », venant s’adjoindre à la première en vue de son paiement. L’obligation de règlement, à ce titre, constitue l’accessoire de l’obligation principale. Son régime, de sa naissance à son extinction, sera donc plus ou moins lié à celui de cette dernière. / Promises to pay are contracts by which a person commits to pay to a creditor what is owed to him. Such acts are as common as they are various. For instance, bond, acceptance of a bill of exchange, promise to perform a natural obligation, commitment of the delegate to the delegatee, autonomous guarantee, subscription of a promissory note, etc. are promises to pay. In fact, such acts are different applications of a single legal figure : the promise to pay. Apart from the specificities of each of its applications, the promise to pay reveals itself as a uniform legal act with a permanent nature. Because its subject consists in a payment, the promise to pay always presupposes the existence of a debt. Such debt, or “primary obligation”, is the “objective cause” of the promise. Unlike a simple “IOU”, a promise to pay is not limited to declare the existence of the primary obligation. As a commitment, it also produces a new obligation, the “obligation to pay”, which coexists with the primary obligation. The obligation to pay, as such, is ancillary to the primary obligation. Its legal status, from its birth to its expiration, will be closely linked to that of the primary obligation. Promesse Paiement Pacte constitutae pecuniae Accessoire Reconnaissance de dette Cautionnement Constitut Garantie autonome Obligation de règlement Obligation principale Obligation naturelle Délégation Lettre de change Chèque Billet à ordre Crédit documentaire Codébiteur solidaire Sûretés Promise Payment Pactum constitutae pecuniae Accessory “IOU” Bond Natural obligation First demand guarantee Obligation to pay Primary obligation Delegation Bill of exchange Promissory note Irrevocable documentary credit Joint and several debtor Securities 346
4	Selective legal aspects of bank demand guarantees Kelly-Louw, Michelle 31 October 2008 (has links) Bank demand guarantees have become an established part of international trade. Demand guarantees, standby letters of credit and commercial letters of credit are all treated as autonomous contracts whose operation will not be interfered with by courts on grounds immaterial to the guarantee or credit itself. The idea in the documentary credit transaction/demand guarantee transaction is that if the documents (where applicable) presented are in line with the terms of the credit/guarantee the bank has to pay, and if the documents do not correspond to the requirements, the bank must not pay. However, over the years a limited number of exceptions to the autonomy principle of demand guarantees and letters of credit have come to be acknowledged and accepted in practice. In certain circumstances, the autonomy of demand guarantees and letters of credit may be ignored by the bank and regard may be had to the terms and conditions of the underlying contract. The main exceptions concern fraud and illegality in the underlying contract. In this thesis a great deal of consideration has been given to fraud and illegality as possible grounds on which payment under demand guarantees and letters of credit have been attacked (and sometimes even prevented) in the English, American and South African courts. It will be shown that the prospect of success depends on the law applicable to the demand guarantee and letter of credit, and the approach a court in a specific jurisdiction takes. At present, South Africa has limited literature on demand guarantees, and the case law regarding the grounds upon which payment under a demand guarantee might be prevented is scarce and often non-existent. In South Africa one finds guidance by looking at similar South African case law dealing with commercial and standby letters of credit and applying these similar principles to demand guarantees. The courts, furthermore, find guidance by looking at how other jurisdictions, in particular the English courts, deal with these issues. Therefore, how the South African courts currently deal/should be dealing/probably will be dealing with the unfair and fraudulent calling of demand guarantees/letters of credit is discussed in this thesis. / Jurisprudence / LL.D Uniform Commercial Code (UCC) UCP 600 UCP 500 Standby letter of credit Preliminary injunction Performance guarantee Performance bond Mareva injunction Letter of credit Irrevocable letter of credit International Standby Practices (ISP98) International Chamber of Commerce (ICC) Interlocutory injunction Interdict Interim interdict Injunction Independent guarantee Independence principle Illegality in the underlying contract Illegality Freezing injunction Fraud Documentary credit Doctrine of strict compliance Demand guarantee Bank guarantee Autonomy principle Anti-dissipation interdict Against good morals or public policy 346.74 Suretyship and guaranty Letters of credit Fraud
5	Selective legal aspects of bank demand guarantees Kelly-Louw, Michelle 31 October 2008 (has links) Bank demand guarantees have become an established part of international trade. Demand guarantees, standby letters of credit and commercial letters of credit are all treated as autonomous contracts whose operation will not be interfered with by courts on grounds immaterial to the guarantee or credit itself. The idea in the documentary credit transaction/demand guarantee transaction is that if the documents (where applicable) presented are in line with the terms of the credit/guarantee the bank has to pay, and if the documents do not correspond to the requirements, the bank must not pay. However, over the years a limited number of exceptions to the autonomy principle of demand guarantees and letters of credit have come to be acknowledged and accepted in practice. In certain circumstances, the autonomy of demand guarantees and letters of credit may be ignored by the bank and regard may be had to the terms and conditions of the underlying contract. The main exceptions concern fraud and illegality in the underlying contract. In this thesis a great deal of consideration has been given to fraud and illegality as possible grounds on which payment under demand guarantees and letters of credit have been attacked (and sometimes even prevented) in the English, American and South African courts. It will be shown that the prospect of success depends on the law applicable to the demand guarantee and letter of credit, and the approach a court in a specific jurisdiction takes. At present, South Africa has limited literature on demand guarantees, and the case law regarding the grounds upon which payment under a demand guarantee might be prevented is scarce and often non-existent. In South Africa one finds guidance by looking at similar South African case law dealing with commercial and standby letters of credit and applying these similar principles to demand guarantees. The courts, furthermore, find guidance by looking at how other jurisdictions, in particular the English courts, deal with these issues. Therefore, how the South African courts currently deal/should be dealing/probably will be dealing with the unfair and fraudulent calling of demand guarantees/letters of credit is discussed in this thesis. / Jurisprudence / LL.D Uniform Commercial Code (UCC) UCP 600 UCP 500 Standby letter of credit Preliminary injunction Performance guarantee Performance bond Mareva injunction Letter of credit Irrevocable letter of credit International Standby Practices (ISP98) International Chamber of Commerce (ICC) Interlocutory injunction Interdict Interim interdict Injunction Independent guarantee Independence principle Illegality in the underlying contract Illegality Freezing injunction Fraud Documentary credit Doctrine of strict compliance Demand guarantee Bank guarantee Autonomy principle Anti-dissipation interdict Against good morals or public policy 346.74 Suretyship and guaranty Letters of credit Fraud

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