Articles
Gerry W. Beyer, Pet Animals:
What Happens when Their Humans Die?, 40
Santa Clara L.
Rev. 617 (2000); web site: Estate Planning
for Non-Human Family Members,
http://www.professorbeyer.com/Articles/Animals.htm
(Jan. 2003)
J. Alan Jensen, Tax and Estate
Planning Involving Pets: Stupid Pet Tricks for the IRS
and Fido, web site:
http://www.hklaw.com/publications/otherpublication.asp?ArticleID=1206
(Aug. 2000)
Gerhard Shipley, Pet Trusts:
Providing for Pets, web site:
http://www.keln.org/bibs/shipley.html (Dec. 1999).
Restatements of the Law
Restatement of
Trusts §124 (1935).
Restatement
(Second) of Trusts §124 (1957) (including
comments).
Restatement
(Third) of Trusts §47(2) (2003) (including
comments). The Third Restatement of Trusts
applies the concept of an “adapted trust”, and the
Official Comments suggest an application of the law
that is similar to a UPC statutory pet trust.
See comments d, d(1), d(2) (Example 8), e, and f.
(Special thanks to Bettina Koppers for her astute
input with regard to the Restatement.)
Treatises
Bogert & Bogert
on The Law of Trusts and Trustees, §§165-166
(2d ed. rev. 1979).
II
Scott & Fratcher on The Law of Trusts, §§124, 124.1, and
124.3 (4th ed. 1987). |
