Bequests in the United States

Resources

See Also

Altruism; In Vivo Transfers; Income Distribution; Inequality, Income; Inequality, Wealth; Inheritance; Wealth

legacy.

Further Reading (Books)

Barro, Robert J. 1989. The Ricardian Approach to Budget Deficits. Journal of Economics Perspectives 3 (2): 37_54.

Futagami, Ritsuko, Kimiyoshi Kamada, and Takashi Sato. 2004. Government Transfers and the Samaritan’s Dilemma in the Family. Public Choice 118 (1_2): 77_86.

Jellal, Mohamed, and Francois-Charles Wolff. 2002. Altruistic Bequests with Inherited Tastes. International Journal of Business and Economics 1 (2): 95_113.

Joulfaian, David. 2005. Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers. Journal of Public Economics 89 (11_12): 2069_2091.

Shimono, Keiko, and Hideaki Otsuki. 2006. The Distribution of Bequests in Japan. Journal of the Japanese and International Economies 20 (1): 77_86.

Mark Rider

Further Reading (Articles)

Bequest Motives and Household Money Demand, Journal of Economics and Finance; July 1, 2010; Tin, Jan

Who Gets Utility from Bequests? the Distributive and Welfare Implications for a Consumption Tax, Stanford Law Review; April 1, 1999; Fried, Barbara H.

SCRUTINY LOOMS FOR BEQUESTS TO CLOSING CHURCHES, The Boston Globe (Boston, MA); May 25, 2004; Stephen Kurkjian Globe Staff

Stalking the silent bequest: three myths about bequest donors., Fund Raising Management; November 1, 1998; Caldwell, Katharine H.

10 keys to securing a bequest., Fund Raising Management; February 1, 1996; Peters, Robert F.R., Jr.

Can the Life Insurance Market Provide Evidence for a Bequest Motive?, Journal of Risk and Insurance; September 1, 2012; Inkmann, Joachim Michaelides, Alexander

When to Give? a Note on the Timing of Gifts and Bequests, National Institute Economic Review; October 1, 2006; Jousten, Alain

Wills and Bequests-Making the Right Choices, The Officer; January 1, 2004; Thralls, J Richard

When a Bequest Fails and When It Doesn’t, Hindustan Times (New Delhi, India); August 18, 2012

How to Obtain More Bequests, Nonprofit World; March 1, 2005; Schoenhals, G Roger

Refuse the bequest or lose the will contest: the unforgiving doctrine of election: beneficiaries who accept even a small bequest under a will can be estopped from later challenging the document. And the doctrine of election applies to trusts as well, this author argues.(Illinois), Illinois Bar Journal; July 1, 2010; Held, Robert S.

Bequest for seniors carries cost, The Boston Globe (Boston, MA); October 18, 2007; Lisa Keen

Where there’s a will… how and when to start the conversation about bequests.(Planned Giving…), The NonProfit Times; November 15, 2006; Hrywna, Mark

Trocaire’s Coffers Boosted by [Euro]1m Bequest from Anonymous Donor, The Irish Times; August 19, 2013

Bequests to hospitals should provide for contingencies.(Episcopal Charities of Albany, Inc. (Albany Medical Center) and its affiliate, Albany Medical Center-South Clinical Campus’ case of Testamentary trusts), Hospital Law’s Regan Report; July 1, 2005; Tammelleo, A. David

Nonprofits looking to boomers: County groups study new fundraising strategy involving bequest giving., The Baltimore Sun (Baltimore, MD); January 26, 2007

Charitable Bequests: Evidence from Federal Estate Tax Returns.(Statistical Data Included), Statistics of Income. SOI Bulletin; March 22, 2001; Eller, Martha Britton

BluePearl Veterinary Partners Joins Bequest™ to Help Frankie’s Friends Save Pets With Cancer., Cancer Weekly; September 8, 2009

ALUMNI BEQUESTS SHOW `COMMITMENT’, Dayton Daily News (Dayton, OH); May 22, 2003; Michael P. Garrity For the Dayton Daily News

ALUMNI BEQUESTS ARE `MEANINGFUL COMMITMENT’, Dayton Daily News (Dayton, OH); May 29, 2003; Michael P. Garrity For the Dayton Daily News

Bequests in State Statute Topics

Introduction to Devises And Bequests (State statute topic)

The purpose of Bequests is to provide a broad appreciation of the Bequests legal topic. Select from the list of U.S. legal topics for information (other than Bequests).

Resources

Further Reading

• Information about Bequests in the Gale Encyclopedia of American Law.