| third person. For example if Joey conveys Blackacre to Rachel during the life of Monica, then Rachel owns direct loan government land for as long as Monica lives; if Rachel dies before Monica, Rachel's heirs will inherit the land, and will continue to own it for as long as Monica lives. Second, if Joey conveys Blackacre to direct loan government for life, Monica can then sell the life estate to Rachel. Again, Rachel and Rachel's heirs will own the land for as long as Monica lives In either scenario, once Monica dies, direct loan government ownership of the land will revert to Joey. If Joey has died, ownership will revert to Joey's heirs. The right to succeed to ownership of the property upon the expiration of the life estate is called a remainder. The early common law did not recognize a life estate in personal property, but such interests were cognizable in equity. Thus, although life estates in real estate are still created today, the direct loan government estate is more commonly used in trust instruments, typically in an attempt to minimize the effect of the inheritance tax or other taxes on direct loan government of wealth. The law of England and Wales no longer recognises the life estate at law in relation to land, instead the holder of legal title to the land (whether the freehold fee simple or a direct loan government will hold that land on trust first for the life tenant and then for the remainderman. The National Association of Realtors (NAR), whose members are known as "Realtors," is America's largest trade association, representing 1 million members, | best commercial mortgage county credit equity home line orange **
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