Sessions Information

  • January 5, 2019
    8:30 am - 10:15 am
    Session Type: Section Programs
    Session Capacity: N/A
    Hotel: Hilton New Orleans Riverside
    Room: Grand Salon Section 4
    Floor: First Floor


    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.  

Session Speakers
Organization: Notre Dame Law School
Moderator

Organization: University of Pittsburgh School of Law
Speaker from a Call for Papers

Organization: Michigan State University College of Law
Speaker from a Call for Papers

Organization: Rheem Manufacturing
Speaker from a Call for Papers

Organization: University of Florida Fredric G. Levin College of Law
Speaker from a Call for Papers

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