수익자연속신탁과 Dead Hand Rule

• 영문명: Successive Beneficiary Trust and Dead Hand Rule
• 발행기관: 한국가족법학회
• 저자명: 김현진(Kim Hyun Jin)
• 간행물 정보: 『가족법연구』家族法硏究 第31卷 2號, 63~98쪽, 전체 36쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2017.07.31

영문 초록

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.

목차

Ⅰ. 들어가며

Ⅱ. 커먼로상 Dead Hand Rule

Ⅲ. 수익자연속신탁의 존속기간 제한 여부

Ⅳ. 나가며

참고문헌

Abstract

키워드

수익자연속신탁 유언대용신탁 영구구속금지원칙 영구신탁 존속기간의 제한 successive beneficiary trust trust as will substitute the rule against the perpetuities legacy trust dead hand rule