17 Colum. J. Eur. L. 447 (2010) Aaron Schwabach, Professor of Law, Thomas Jefferson School of Law; J.D., University of California at Berkeley (Boalt Hall), 1989. In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver’s heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a decedent’s estate – and these forced shares are assessed against a notional “estate” that includes the testator’s inter vivos gifts. If the total of these forced shares exceeds the amount actually […]