Planning For High Net-Worth U.S. Persons Through the Use of Offshore Life Insurance

By: J. Richard Duke   Sophisticated planning for the high net-worth United States citizens often includes the use of offshore variable life insurance. Such leading edge planning is accomplished through structures that provide income, gift, estate, and generation-skipping transfer tax planning not available domestically. In addition to providing sophisticated tax and estate planning benefits, variable … [Read more…]

Comparative Law as a Comprehensive Approach: A European Tribute to Professor Jack A. Hiller

By: Bernhard Grossfield   An aura of “malaise” hangs over the field of Comparative Law – sometimes alluded to as the “drama” of Comparative Law (private and public). Indeed, the comparative scholar is often asked whether his work has any practical importance. This is the question he fears most. A German legal philosopher once criticized … [Read more…]