To Repeal Or Not Repeal the Rule Against Perpetuities

Date
2003-08-22
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

The new century is rapidly coming to be dominated by two developments—terrorism and the realization that the universal dismantling of important institutional structures can have devastating long-term consequences. The latter point has been dramatically made by the Enron debacle, the Andersen accounting fiasco, the Global Crossing bankruptcy, the Tyco problems and the general distrust at all levels of aggressive business strategies and tax shelter schemes. The message in all of this is critical: we should be very, very careful in dismantling important institutional constructs in the euphoria of the moment.

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