TIAETL

The International Academy of Estate and Trust law was conceived of and established by Judge Arthur K. Marshall, then Advisor to the California State Bar Committee on Probate and Trust Law. The first annual meeting was held in 1975... In the beginning, Academicians primarily sought knowledge about the legal systems of the countries in which the Academy had met. It continues that quest, but as Academicians have become more familiar with the diverse legal systems of the home countries of its members, the focus of the Academy has shifted... Presently, Academicians concentrate on the analysis of the substantive requirements and the tax consequences of the transfer of wealth, be it during lifetime or at death. In that regard, the Academy now studies the entities through which wealth is transferred, including but not limited to corporations, partnerships, common law trusts, statutory trusts, foundations, and both common law and civil law bifurcated estates.