456,131 research outputs found

    Inheritance Forgery

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    Many venerable norms in inheritance law were designed to prevent forgery. Most prominently, since 1837, the Wills Act has required testators to express their last wishes in a signed and witnessed writing. Likewise, the court-supervised probate process helped ensure that a donative instrument was genuine and that assets passed to their rightful owners. But in the mid-twentieth century, concern about forgery waned. Based in part on the perception that counterfeit estate plans are rare, several states relaxed the Wills Act and authorized new formalities for notarized and even digital wills. In addition, lawmakers encouraged owners to bypass probate altogether by transmitting wealth through devices such as life insurance and transfer-on-death deeds. This Article offers a fresh look at inheritance-related forgery. Cutting against the conventional wisdom, it discovers that counterfeit donative instruments are a serious problem. Using reported cases, empirical research, grand jury investigations, and media stories, it reveals that courts routinely adjudicate credible claims that wills, deeds, and life insurance beneficiary designations are illegitimate. The Article then argues that the persistence of inheritance-related forgeries casts doubt on the wisdom of some recent innovations, including statutes that permit notarized and electronic wills. The Article also challenges well-established inheritance law norms, including the litigation presumptions in will-forgery contests, the widespread practice of rubber-stamping deeds, and the delegation of responsibility for authenticating a nonprobate transfer to private companies. Finally, the Article outlines reforms to modernize succession while remaining sensitive to the risks of forgery

    An empirical study evaluating depth of inheritance on the maintainability of object-oriented software

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    This empirical research was undertaken as part of a multi-method programme of research to investigate unsupported claims made of object-oriented technology. A series of subject-based laboratory experiments, including an internal replication, tested the effect of inheritance depth on the maintainability of object-oriented software. Subjects were timed performing identical maintenance tasks on object-oriented software with a hierarchy of three levels of inheritance depth and equivalent object-based software with no inheritance. This was then replicated with more experienced subjects. In a second experiment of similar design, subjects were timed performing identical maintenance tasks on object-oriented software with a hierarchy of five levels of inheritance depth and the equivalent object-based software. The collected data showed that subjects maintaining object-oriented software with three levels of inheritance depth performed the maintenance tasks significantly quicker than those maintaining equivalent object-based software with no inheritance. In contrast, subjects maintaining the object-oriented software with five levels of inheritance depth took longer, on average, than the subjects maintaining the equivalent object-based software (although statistical significance was not obtained). Subjects' source code solutions and debriefing questionnaires provided some evidence suggesting subjects began to experience diffculties with the deeper inheritance hierarchy. It is not at all obvious that object-oriented software is going to be more maintainable in the long run. These findings are sufficiently important that attempts to verify the results should be made by independent researchers

    Timelike and Spacelike Matter Inheritance Vectors in Specific Forms of Energy-Momentum Tensor

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    This paper is devoted to the investigation of the consequences of timelike and spacelike matter inheritance vectors in specific forms of energy-momentum tensor, i.e., for string cosmology (string cloud and string fluid) and perfect fluid. Necessary and sufficient conditions are developed for a spacetime with string cosmology and perfect fluid to admit a timelike matter inheritance vector, parallel to uau^a and spacelike matter inheritance vector, parallel to xax^a. We compare the outcome with the conditions of conformal Killing vectors. This comparison provides us the conditions for the existence of matter inheritance vector when it is also a conformal Killing vector. Finally, we discuss these results for the existence of matter inheritance vector in the special cases of the above mentioned spacetimes.Comment: 27 pages, accepted for publication in Int. J. of Mod. Phys.

    Multi-Dimensional Inheritance

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    In this paper, we present an alternative approach to multiple inheritance for typed feature structures. In our approach, a feature structure can be associated with several types coming from different hierarchies (dimensions). In case of multiple inheritance, a type has supertypes from different hierarchies. We contrast this approach with approaches based on a single type hierarchy where a feature structure has only one unique most general type, and multiple inheritance involves computation of greatest lower bounds in the hierarchy. The proposed approach supports current linguistic analyses in constraint-based formalisms like HPSG, inheritance in the lexicon, and knowledge representation for NLP systems. Finally, we show that multi-dimensional inheritance hierarchies can be compiled into a Prolog term representation, which allows to compute the conjunction of two types efficiently by Prolog term unification.Comment: 9 pages, styles: a4,figfont,eepic,eps

    Gifts and inheritances in Ireland. ESRI WP579, December 2017

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    Information on the frequency, value and composition of household wealth transfers has been fairly limited in Ireland and this paper aims to fill this gap by drawing on the detailed data now available on the pattern of gifts and inheritances from the 2013 Household Finance and Consumption Survey. We find that a considerably larger number of older and wealthier households report having received a gift or inheritance compared to their younger, less wealthy counterparts. The household main residence and businesses/farms are identified as the most important asset type in wealth transfers. Overall slightly over 13% of home-owning households were gifted or inherited their household main residence. We also show some association between inheritance and position in the wealth distribution, controlling for other factors. We find that that having received an inheritance or gift moves a household up the wealth distribution by 15.4 percentiles on average relative to households of the same income level that did not receive an inheritance. This effect is particularly large when the inheritance takes the form of a business or a property (not the main residence)
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