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Within the past two decades, professionals from all persuasions have focused attention on the extent and impact of violence within the family. Most of these efforts, however, have been directed to child and spouse abuse. Abuse of elderly parents by their adult children has only recently come to the attention of lay and professional communities. Consequently much less is known about these elderly victims and their circumstances. The purpose of this paper is to explore the following: characteristics of elderly victims and their perpetrators, frequency of the act, factors that may cause abuse, intervention strategies, and policy concern that impact on this life-threatening behavior. Suggestions for future work in this area are offered. 相似文献
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Nicholas J. Trotta 《Family Court Review》2023,61(3):665-679
Family Limited Partnerships (“FLPs”), which were once a great estate planning technique, have now become victim to Section 2036 assertions made by the IRS. Over the years, the IRS has struggled to find a means to combat abusive FLPs until the courts began to embrace Section 2036 as a weapon for them to use. Different courts, however, have maintained different rules and have now subjected both abusive and non-abusive FLPs to inclusion of their assets into their gross estates. This has shed light onto the main issue, that is, that Section 2036 is not the appropriate tool to combat abusive FLPs. 相似文献
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