Treatise on Estate Planning, Topics Surviving Spouses
Alain Laurent P.G. Verbeke (University of Leuven, Professor) recently published an articleentitled, Treatise on Estate Planning, Topics Surviving Spouses (September 15, 2010). A.-L. Verbeke, ‘Topics Langstlevende Echtgenoo’, in A. L. Verbeke, F. Buyssens, H. Derycke (eds), Vermogensplanning met effect na overlijden: langstlevende, in reeks Alain Verbeke (red.), Handboek Estate Planning, Algemeen deel 1, Brussel, Larcier, 2010. Provided below is the abstract provided by SSRN:
This paper contains all the parts written by the author of a book on the surviving spouse. The following topics are discussed:-Introduction, p. IX-XI
-Separation of Property, p. 117-118
-Separation of Property with Internal Community Property, p. 119-120
-Surviving Spouse continuiing the Couple. Protection by Marital Contract, p. 7-12
-Reducing Surviving Spouse’s Rights by Marital Contract, p.13-
-(with H. Casman), Een bijzonder geval: de sterfhuisconstructie, p. 107-110
-Separation of Property with Participation Clause, p. 121-124
-Separation of Property with Optional Participation Clause, p. 125-126
-Separation of Property with Participation Clause on Marital Gains: Marital Advantage or Gift?, p. 127-132
-Separation of Property with Participation Clause on other Assets than Marital Gains:
Marital Advantage or Gift?, p. 133-136.
-Separation of Property with Participation Clause. Tax analysis, p. 137-141
-Optimalisation of Estate Planning Through Separation of Property with Participation Clause? Test of the Four Risks, p. 143-147
Note: Downloadable document is in Dutch.