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 life insurance policies issued by foreign-based carriers have numerous economic advantages.

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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 the whole approach as follows: “Nobody asks what comparative law is and how it should be pursued. Thus, it is less to build a new structure from the laws compared, but to leave an accumulation of raw bricks in a heap that will never be used.”

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