Sessions Information

  • January 5, 2019
    8:30 am - 10:15 am
    Session Type: Section Programs
    Session Capacity: N/A

    In addition to facilitating gratuitous transfers, trusts play a major role in commercial transactions. These “business trusts” are the preferred form of organization for mutual funds (which hold more than $16 trillion) and are commonly used in asset securitization (an industry worth in excess of $1 trillion), employee pension and retirement accounts (which hold more than $24 trillion), and real estate investment trusts (which comprise over thirty firms on the S&P 500). Until recently, however, there has been little scholarly interest in business trusts, perhaps because they fall in a curricular gap between trusts and estates (where the primary focus is gratuitous transfers) and business associations (where the primary focus is the corporation and partnership). Building off of recent scholarship, this panel will begin to address this gap in the literature by presenting cutting-edge scholarship on business trusts of all types

    Business meeting at program conclusion.  

Date & Time
Daniel B. Kelly, Notre Dame Law School

Peter B. Oh, University of Pittsburgh School of Law

Carla L. Reyes, Michigan State University College of Law

Mr. Ryan Scott Teschner, Rheem Manufacturing

Lee-ford Tritt, University of Florida Fredric G. Levin College of Law

Session Fees
  • [5170] Trusts and Estates, Co-Sponsored by Taxation - Business Trusts: Facilitating Market Transactions and Building Bridges Between Legal Systems : $0.00
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