Presidential Foreword Robert C. Lawrence III, Editor's Preface Rosalind F. Atherton, Notes on Authors Part I: Philanthropy - A Comparative Study of the Treatment of Charities in Major Western Countries Introduction Henry Christensen, III 1. Introduction to the Treatment of Charities in the United States Henry Christensen III 2. Canadian Perspectives on Charities and Not-for-Profit Activities John M. Fuke, Mary Anne Bueschkens and Tamara Johnson 3. Philanthropy - An Australian Perspective The Hon. Justice Ian V. Gzell QC 4. Philanthropy - A Scottish Perspective Simon A. Mackintosh 5. Philanthropy in Swiss Legal Institutions Dr. Alfred Necker Part II: Incapacity Introduction Mal L. Barasch 1. Issues of Capacity under New York Law Mal L. Barasch 2. Incapacity of Testator, Donor, or Trustor - a View from California Charles G. Stephenson 3. Capacity with respect to Contracts and Wills - a German Report Dr. Andreas Frieser 4. Incapacity in French Law Caroline Deneuville 5. Legal Capacity - the Perspective of Scotland Scott A. Rae Part III: Creditors' Rights in Trust or other Managed Funds Introduction Professor David J. Hayton 1. Debts and Liabilities Incurred by Executors and Trustees – an Australian Perspective The Hon L.J. Priestley QC 2. Creditors' Rights Against Trustees and Trust Funds in the United States Louis A. Mezzullo and Katherine J. Ramsay 3. Creditors' Rights Against Trustees and Trust Funds in Switzerland Bernard Haissly 4. Creditors' Rights in Managed Assets in Italy Professor Maurizio Lupoi Part IV: Debate - Testamentary Freedom v. Forced Heirship Introduction Professor Michael McAuley 1. Pro Portione Legitima - A Polemic in Defence of Children as Heirs-at-Law Professor Michael McAuley 2. Forced Heirship for Utopia: A Solution in Search of a Problem Professor Stanley M. Johanson 3. Testamentary Freedom: A Motherhood Statement Professor Rosalind F. Atherton 4. Revocable Living Trusts in the United States Professor Edward C. Halbach, Jr. Index