The ratio of Russian inheritance funds to related foreign legal categories

• Vronskaya M.V.

  M.V. Vronskaya. Vladivostok State University of Economics and Service Vladivostok. Russia

The subject of this article is the study of the new for Russian science and practice institute of inheritance relations, the inheritance fund. The goal is to conduct a comparative legal study of the foreign practice of using inheritance funds and determine the range of
urgent problems affecting the effectiveness of the implementation of legislative norms in the field of creation and implementation of inheritance funds in Russia. So, according to the report of the Federal Tax Service of Russia on the status and number of registered le-
gal entities, from the moment the legislative provisions on the establishment of inheritance funds came into force (September 1, 2018), and to date, the total number of registered inheritance funds throughout RF does not exceed thirty-five. he methodological basis of the study is a comparative legal analysis, the application of which is based on the fact that the basis of the actual reform of civil law is the continuity of the provisions of common law countries (England, the USA, etc.), therefore, to establish  the  goals  and  meaning  of  -date  innovations  devoted  to  the  inheritance  fund,  the identification of the legal nature of this legal category, it is necessary to correlate the experience of foreign countries. Based on a comparative legal study, conclusions were drawn about the possibility of implementing foreign experience: expanding the types of inheritance funds (creating lifetime and family inheritance funds), creating them through reorganization, which will increase  their  enforcement  efficiency  and  create  the  possibility  of  competitiveness  with
similar  constructions  (trust  management,  trust)  in  terms  of  preservation  and  management of property, satisfaction of interests of beneficiaries and beneficiaries in the field of hereditary legal relationship.
Keywords: inheritance fund, lifetime inheritance fund, posthumous inheritance fund, trust,
testator, beneficiaries.