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58 B.C. L. Rev. 539 (2017)
Tomorrow's Inheritance: The Frontiers of Estate Planning Formalism

handle is hein.journals/bclr58 and id is 539 raw text is: 






      TOMORROW'S INHERITANCE: THE

      FRONTIERS OF ESTATE PLANNING

                        FORMALISM



                           DAVID HORTON


INTRODUCTION                      ............................................................................................................................ 541
1. THE EVOLUTION OF TESTAM ENTARY FORM ALISM .................................................................. 551
  A . The       W   ills A     ct ...................................................................................................................... 554
  B. The         N   on-P      robate         Revolution .............................................................................................. 557
  C. H      arm     less     E   rror .................................................................................................................. 559
II. ELECTRONIC W ILLS ................................................................................................................ 563
  A . W    ill.D    oc ............................................................................................................................. 563
  B. The Intent Paradigm .......................................................................................................... 571
  C. E - W ills and the A nti-Externality F unction ......................................................................... 573
III. TRUST FORM ALISM ................................................................................................................ 577
  A . Phantom and Incomplete Trusts ......................................................................................... 577
  B. H      arm     less     E   rror for         Trusts .................................................................................................. 583
IV    . D   IGITAL         A   SSETS        .................................................................................................................... 588
  A . D   ueling         Statutes ................................................................................................................. 588
  B. Form alism as a Clear Statem ent R ule ................................................................................ 593
C ONCLUSION                 ............................................................................................................................... 597


























                                  539

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