More than merely an assembly of commentators and interpreters, the International Academy of Estate and Trust Law is a prestigious body that effects real change in courts, law reform commissions and governmental agencies. Its membership - including solicitors, barristers, notaries, judges and scholars, all experts in trusts, estate and inheritance law and/or tax law - highlights the contrasts and comparisons between the pertinent laws of civil and common law jurisdictions.;This volume records the May 2001 conference in San Francisco, which focused on four main topics: the regulation of charitable organizations in major Western countries; the rules governing capacity to enter into transactions affecting property; the ability of creditors to reach assets that are held on behalf of another; and the issue of testamentary freedom versus forced heirship.;This yearbook signals a departure from earlier volumes in that the papers under the fourth topic are after-the-fact essays, reflecting arguments and points of view originally presented in a debate between the four authors. As always, this annual continues to offer perspectives on issues of direct and immediate concern for both civil law and common law jurisdictions, and to engage the deep interest of researchers, academics, practitioners, law reform bodies, governmental groups and their advisers working in this complex and varied field of law.
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