수익자연속신탁과 Dead Hand Rule
Successive Beneficiary Trust and Dead Hand Rule
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The purpose of this paper is to propose imposing a time limit on the reach of the dead hand in Successive Beneficiary Trust. The trust with Successive Beneficiaries is defined a trust that a beneficiary acquires the right of a previous beneficiary, when the previous beneficiary met his death. At issue here is that Korean Trust Act does not limit trust duration for Successive beneficiary trust, and therefore it seems to allow for a perpetual trust. This paper covers the common law Rule Against Perpetuities (RAP); its history, underlying policies and the modern debates over reforming the Rule. RAP requires all interests to vest or fail within the lives of one who could possibly have been known to the donor plus twenty-one years. Property cannot be subjected to contingencies for longer than the perpetuities period. In this way, the Rule imposes a time limit on the reach of the dead hand. However, today every state in US has reformed the Rule, honoring the Rule’s basic purpose. As a consequence of GST (generation-skipping transfer) tax and a lifetime exemption, as well as the competition for trust business, more than half the states in US have abrogated the Rule for a perpetual trust. However, there are still debates over the Rule and we can easily figure out the social side effect of allowing a perpetual trust. With such understanding of the features to exercise dead hand control through the Rule, we can argue the necessities of imposing time limit on Successive beneficiary trust, and propose the possible period.
Abstract
The purpose of this paper is to propose imposing a time limit on the reach of the dead hand in Successive Beneficiary Trust. The trust with Successive Beneficiaries is defined a trust that a beneficiary acquires the right of a previous beneficiary, when the previous beneficiary met his death. At issue here is that Korean Trust Act does not limit trust duration for Successive beneficiary trust, and therefore it seems to allow for a perpetual trust. This paper covers the common law Rule Against Perpetuities (RAP); its history, underlying policies and the modern debates over reforming the Rule. RAP requires all interests to vest or fail within the lives of one who could possibly have been known to the donor plus twenty-one years. Property cannot be subjected to contingencies for longer than the perpetuities period. In this way, the Rule imposes a time limit on the reach of the dead hand. However, today every state in US has reformed the Rule, honoring the Rule’s basic purpose. As a consequence of GST (generation-skipping transfer) tax and a lifetime exemption, as well as the competition for trust business, more than half the states in US have abrogated the Rule for a perpetual trust. However, there are still debates over the Rule and we can easily figure out the social side effect of allowing a perpetual trust. With such understanding of the features to exercise dead hand control through the Rule, we can argue the necessities of imposing time limit on Successive beneficiary trust, and propose the possible period.
참고문헌 (48)
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