Recently released data indicates that charitable giving in the United States is continuing to make a slow recovery from the significant declines experienced in the wake of the Great Recession that began in 2007. While totals are still below th...

Kristina Sherry, “What Happens to Our Facebook Accounts When We Die?: Probate Versus Policy and the Fate of Social-Media Assets Postmortem,” 40 Pepp. L. Rev. 1 (2013)

Grayson M.P. McCouch, “Who Killed the Rule Against Perpetuities?” 40 Pepp. L. Rev. 5 (2013)

Thomas P. Gallanis and Josephine Gittler, “Family Caregiving and the Law of Succession: A Proposal,” 45 U. Mich. J.L. Reform 4 (2012)

Nancy A. McLaughlin, "Extinguishing and Amending Tax Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman,” 13 Florida Tax Review 217 (2012)

Philip J. Ruce, “The Trustee and the Spendthrift: The Argument Against Small Trust Termination,” 48 Gonz. L. Rev. 163 (2012)

A nonresident alien may need to obtain a U.S. individual taxpayer identification number