deed of assignment of reversionary interest

26 U.S. Code § 673 - Reversionary interests

The grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom, if, as of the inception of that portion of the trust, the value of such interest exceeds 5 percent of the value of such portion.

For purposes of subsection (a), the value of the grantor’s reversionary interest shall be determined by assuming the maximum exercise of discretion in favor of the grantor.

Any postponement of the date specified for the reacquisition of possession or enjoyment of the reversionary interest shall be treated as a new transfer in trust commencing with the date on which the postponement is effective and terminating with the date prescribed by the postponement. However, income for any period shall not be included in the income of the grantor by reason of the preceding sentence if such income would not be so includible in the absence of such postponement.

1988—Subsecs. (c), (d). Pub. L. 100–647 added subsecs. (c) and (d).

1986— Pub. L. 99–514 amended section generally, substituting “the value of such interest exceeds 5 percent of the value of such portion” for “the interest will or may reasonably be expected to take effect in possession or enjoyment within 10 years commencing with the date of the transfer of that portion of the trust” in subsec. (a), adding subsec. (b), striking out subsec. (c) which provided that the grantor not be treated under subsec. (a) as the owner of any portion of a trust where his reversionary interest in such portion was not to take effect in possession or enjoyment until the death of the persons to whom the income therefrom was payable, and subsec. (d) which provided that any postponement of the date specified for the reacquisition of possession or enjoyment of the reversionary interest be treated as a new transfer in trust commencing with the date on which the postponement was effected and terminating with the date prescribed by the postponement.

1969—Subsec. (b). Pub. L. 91–172 struck out provisions relating to trusts where the income was payable to a charitable beneficiary for at least a two-year period.

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986 , Pub. L. 99–514 , to which such amendment relates, see section 1019(a) of Pub. L. 100–647 , set out as a note under section 1 of this title .

Pub. L. 99–514, title XIV, § 1402(c) , Oct. 22, 1986 , 100 Stat. 2712 , provided that:

Amendment by Pub. L. 91–172 applicable to transfers in trust made after April 22, 1969 , see section 201(g)(3) of Pub. L. 91–172 , set out as a note under section 170 of this title .

April 1, 2022

“Subject to” Interpretation: Conveying Reversionary Rights and the Pauler Decision

Brad Gibbs and Zack Oliva

Brad represents clients in connection with upstream energy transactions, complex mineral titles, pooling issues, lease analysis, joint operating agreements, surface use issues, title curative and general oil and gas business matters.

Zachary P. Oliva is a founding partner of Oliva Gibbs LLP. He focuses his practice in the areas of energy and corporate law. He is recognized as "Rising Star” for oil and gas law by Best Lawyers and Super Lawyers.

Zack Oliva https://oglawyers.com/author/zpoliva/ “Subject to” Interpretation: Conveying Reversionary Rights and the Pauler Decision
Zack Oliva https://oglawyers.com/author/zpoliva/ Ammonite Oil & Gas Corp. v. R.R. Comm'n of Tex.
Zack Oliva https://oglawyers.com/author/zpoliva/ Double Tax Trouble: Cross-Conveyances and Ad Valorem Tax Liability When Pooling Across County Lines
Zack Oliva https://oglawyers.com/author/zpoliva/ Loose Canons (of Construction) – Barrow Shaver Res. Co. LLC v. NETX Acquisitions, LLC

Practical Law

Reversionary interest

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Deed of assignment of rent deposit(s)

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Reversionary Interest

A reversionary interest is created when a deed provides that the property transfer is "on condition that" or "only for so long as" the property described in the deed is used, or not used, for certain purposes. The reservation of a reversionary interest in a deed gives the original owner (and the owner’s heirs, successors and assigns) a powerful tool to take the land back if promises about future land use are broken. Reversionary interests can be structured in several ways. The change of ownership can occur automatically when the condition is broken or it can occur only if and when the holder of the reversionary interest elects to retake the property once the condition is broken. The reserved right can be structured as an option to repurchase for nominal, fair value or other consideration if and when the condition is broken.

Reversionary interest definition

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Texas Deeds and Conditions Subsequent | The Other Reversionary Interest

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Cory D. Halliburton

Cory Halliburton serves as general counsel and business adviser to a nationwide nonprofit / tax-exempt client base, as well as for multi-state professional service companies. He is a results-oriented attorney, with executive-level strategy and an understanding of the intersection of law and business judgment. With a practical upbringing, he pushes for process-driven results in internal governance, strategy and compliance with employment law, and complex or unique contracts and business relationships.

He dedicated the first ten years of his practice to mainly commercial litigation matters in West Texas and the Dallas-Fort Worth Metroplex. During that experience, Mr. Halliburton transitioned his practice to a more general counsel role, with an emphasis on nonprofit and tax-exempt organizations, advising those organizations through formation, dissolution, litigation, governance, leadership succession, employment law, contracts, intellectual property, tax exemption issues, policy creation, mergers and other. He has served as borrower’s counsel for tax-exempt bond and loan transactions near $100 million aggregate; some with complex pre-issue construction, debt payoff and other debt financing challenges.

Mr. Halliburton also serves as outside legal and business advisor for executive professionals in multi-state engineering firms, with a focus on drafting and counsel on significant service agreements, employment law matters, and protection of trade secrets.

Assume that Owner A deeds to Buyer B real property in Texas via a special warranty deed that contains the following provision:

The property shall be used exclusively for XYZ purposes. In the event said property should cease to be used for such XYZ purposes, said property shall become the property of Organization ABC and Organization ABC shall have the right to use and hold said property and dispose of same as Organization ABC may determine.

What happens if Buyer uses the property for other than XYZ purposes?

Can Owner A enforce the use requirement? If so, what process is used to enforce?

If Buyer B sells the property to a third party, can Buyer B’s successor-in-interest use the property for other than XYZ purposes?

Can Organization ABC enforce the provision in the deed if Buyer B or Buyer B’s successor-in-interest use the property for other than XYZ purposes?

So many questions… But, in Texas—a state having over 171 million acres of real property and a 175-plus year history—these types of legal issues and questions are not uncommon.

The hypothetical deed provision noted above is, more likely than not, a type of reversionary interest. Reversionary interests are generally referred to as a “possibility of reverter” or “right of entry”—the latter also known as a “power of termination.” The distinction between the two types of reversionary interests is that a possibility of reverter is said to transfer possession of the property automatically to the holder of the reversionary interest upon satisfaction of a condition, while a right of entry requires some action on behalf of the holder of the interest to take possession of the property after the condition is broken.

Enforcement of a right-of-entry reversionary interest is not always clear-cut. In general, if a party cannot show that a restriction both exists and is intended to inure to its benefit, then that party may lack standing to enforce the restriction. The courts may require that the deed provision “run with the land” in order for the provision to be enforceable against successors-in-interest to title. A deed provision or covenant runs with the land if (1) it touches and concerns the land, (2) it relates to a thing in existence or specifically binds the parties and their assigns, (3) it is intended by the original parties to run with the land, and (4) the successor to the burden has notice. Covenants that run with the land bind the heirs and assigns of the covenanting parties, while personal covenants do not.

Conditions subsequent (i.e., reversionary interests carrying a right-of-entry) are not favored by Texas courts. The promise or obligation of the grantee may be construed as a covenant unless an intention to create a conditional estate is clearly and unequivocally revealed by the language of the instrument.

[I]n the absence of proof that a restriction was imposed for the benefit of other land, it is construed as a personal covenant merely with the grantor. In many instances it is held that unless it is expressly shown in the conveyance itself that the restriction is imposed for the benefit of other land, or unless there is an obvious purpose to sell in accordance with a general plan, the covenant must be construed as merely a personal one. In any and all events, . . . where there is nothing to show that the grantor owned other lands and nothing whatever to disclose his purpose, or the mutual intention of the party, the covenant (if it is a covenant at all) must be construed to be purely a personal one with the grantor.

Davis v. Skipper , 125 Tex. 364, 83 S.W.2d 318, 322 (1935).

If there be doubt as to the meaning of the language used in a deed instrument, then the courts will generally construe the provision to be a covenant, for Texas law will usually not permit a liberal construction to be placed upon its terms in order to cause a forfeiture of a right secured by the instrument. See Stevens v. Galveston, H. & S.A. Ry. Co. , 212 S.W. 639, 644 (Tex. Comm’n App. 1919) (quoting S. Texas Tel. Co. v. Huntington , 104 Tex. 350, 136 S.W. 1053, on reh’g, 104 Tex. 350, 138 S.W. 381 (1911)).

“Under the common law and the great weight of authority in our American courts, it is held that the reversionary interest of the grantor in a deed conveying a fee-simple estate upon condition subsequent is not assignable can only be enforced by the original grantor and those connected with him in blood , and determines upon an assignment of the right or subsequent deed to the property.”

Moroney v. St. John Missionary Baptist Church, Inc. , 636 S.W.3d 698, 705 (Tex. App.—Houston [14 th Dist.] 2021, review denied) (quoting Stevens , 212 S.W. at 644).

However, the courts also cannot ignore what is plainly written in deeds. Id. (“Although we construe deeds strictly against a grantor, see Stevens , 212 S.W. at 644, we cannot ignore what is plainly written.”). Indeed, a court’s primary concern in construing a deed is to ascertain the true intent of the parties as expressed in the instrument. The construction of an unambiguous deed is a question of law to be resolved by the court. When construing such a deed, the intent of the parties is to be determined from the express language found within the four corners of the document. All parts of the deed are to be harmonized, construing the instrument to give effect to all of its provisions.

There you have it as to conditions subsequent, and the answer to the questions is: It depends. Conditions subsequent are not favored by the courts and may be strictly construed against enforcement. But, in discerning the intent of the parties, the courts must also not ignore what is plainly written. In the hypothetical deed provision, Owner A certainly can seek to enforce its right-of-entry reversionary interest in the event Buyer B violates the exclusive use provision. Depending on the nature of the type of use in issue, the condition subsequent might “run with the land” and thus be enforceable against Buyer B or its successor-in-interest. And, Organization ABC, being expressly identified as the third-party beneficial holder of the right-of-entry reversionary interest, has a strong leg to stand on because the intention of Owner A and Buyer B is clearly and unequivocally indicated for Organization ABC’s benefit. Other legal theories also may be leveraged for enforcement purposes, but that is beyond the scope of this Insights blog. To avoid the varying questions on this subject, due care should be taken when crafting reversionary interests intended for inclusion in deeds to real property situated in the Lone Star State.

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Nigeria: Understanding The Scope Of Reversionary Interest In Copyright

UNDERSTANDING THE SCOPE OF REVERSIONARY INTEREST IN COPYRIGHT 1

1. introduction.

The concept of reversionary interest in the field of law generally operates at the expiration of the duration of a term, where an interest initially transferred to a temporary holder for a period of time subsequently reverts to the original interest holder. Reversionary interest is a popular term in real estate transactions that emerges from the ownership and possession of tangible or intangible property. For example, in a lease agreement, reversionary interest is originally deposited in the lessor who grants the lease of a property to the lessee for a certain period and upon expiration of that period, the ownership and possession of the leased property reverts from the control of the lessee to the ownership and possession of the lessor.

Flowing from this understanding, this article would be examining the scope of reversionary interest in the area of intellectual property particularly under copyright law, as it qualifies as an intangible property that accommodates the reservation of reversionary interest in a copyright author/owner. This article will further assess the jurisdictions that provide for, protect, and enforce the reversionary interests of copyright authors/owners. Notably, this article is borne out of the challenges most copyright authors/owners including their successor(s)-in-title face in reclaiming their licensed or assigned copyright after the grant/license/assignment is extinguished and the reversionary interest is required to return to the original author(s) or owner(s). Following this, suitable recommendations will be discussed in this article to cater for certain issues that arises during the operation of a copyright reversionary interest.

2. Definition of Terms

The Black's Law Dictionary 2 in relation to land law defines the word 'reversion' to mean the interest that is left after subtracting what the transferor has parted with from what the transferor originally had. In the same vein, 'reversion' can be further described as a future interest in land arising by operation of law whenever an estate owner grants to another a particular estate, such as a life estate or a term of years but does not dispose of the entire interest. A reversion occurs automatically upon termination of the prior estate, as when a life tenant dies.

The Black Law Dictionary 3 describes "reversionary" as that which is to be enjoyed in reversion and the term "reversionary interest" to imply a future interest left in the transferor or successor in interest. A future interest 4 is a property interest in which the privilege of possession or of other enjoyment is future and not present, as it can exist in either the grantor (as with reversion) or the grantee (as with a remainder or executory interest).

The Nigerian Court of Appeal in describing the nature of a reversionary interest in real property stated that:

" A reversionary interest exists where the grantor has not transferred his interest in land to the grantee absolutely. That is to say that the interest in the land reverts to the grantor upon the occurrence of an event or by effluxion of time where the grant is for a term certain or a period of time. Though, the consequence or effect of a grant of land to a customary tenant or a lease to a tenant or any grant which is subject to a reversionary interest of the grantor even for a long period is that the grantor has parted with possession, the radical title to the land always remains with the grantor or the landlord . Even under the Nigerian Land Use Act, such a grantor remains the true owner of the land and a deemed holder of a certificate of occupancy or having a right of occupancy as the overlord." 5

It is important to understand that certain principles of law that are used in specific practice areas are interchangeably relevant in other areas or aspects of law. The operations and principles of reversionary interest in real estate transactions peculiar to tangible property can also be applied to intellectual property under copyright and consequently be described as reversionary copyright.

Reversionary copyright refers to the rights of an author's estate [successor(s)-in-title or assigns], and in some jurisdictions the right of an author to regain control over rights in a copyrighted work which have been assigned, licensed, or granted to a third party after a period of time or number of years.

The scope and application of reversionary right including the procedure for gaining reversionary rights vary in different jurisdictions depending on the copyright law in force.

3. Reversionary Copyright in the United Kingdom (U.K.)

Reversionary right in the UK was first laid out in the Copyright Act, 1911 (the 1911 Act) 6 for the benefit of an author's estate years after the author's death. This provision in the UK was known as the Dickens' provision and by virtue of section 25 of the 1911 Act which provided for the application of the 1911 Act to British Dominions, it applied to member countries of the British Commonwealth countries including African nations like South Africa, Nigeria, Ghana etc., under the British Colony as of 1911. 7

Section 5 of the 1911 Act encapsulated the provisions of reversionary interest by providing that the owner of a copyright in any work may assign the right, either wholly or partially, and either for the whole term of the copyright or for any part, and may grant any interest in the right by licence but no such assignment or grant shall be valid unless it is in writing signed by the owner of the right in respect of which the assignment or grant is made, or by his duly authorised agent. It goes further to provide in sub-section 2 that:

" Provided that, where the author of a work is the first owner of the copyright therein, no assignment of the copyright, and no grant of any interest therein, made by him (otherwise than by will) after the passing of this Act, shall be operative to vest in the assignee or grantee any rights with respect to the copyright in the work beyond the expiration of twenty-five years from the death of the author, and the reversionary interest in the copyright expectant on the termination of that period shall, on the death of the author, notwithstanding any agreement to the contrary, devolve on his legal personal representatives as part of his estate, and any agreement entered into by him as to the disposition of such reversionary interest shall be null and void, but nothing in this proviso shall be construed as applying to the assignment of the copyright in a collective work or a licence to publish a work or part of a work as part of a collective work."

Although, the provision on reversionary interest was absent and completely excluded in the subsequent UK copyright enactment 8 i.e., the 1956 Copyright Act, 9 it was however restored under the Copyright: Transitional Provisions And Savings 10 section of the current and applicable copyright law in UK, i.e. the 1988 Copyright, Designs and Patents Act (the 1988 Act). 11

Paragraph 27 of the 1988 Act reads:

(1) Where the author of a literary, dramatic, musical or artistic work was the first owner of the copyright in it, no assignment of the copyright and no grant of any interest in it, made by him (otherwise than by will) after the passing of the 1911 Act and before 1st June 1957, shall be operative to vest in the assignee or grantee any rights with respect to the copyright in the work beyond the expiration of 25 years from the death of the author.

(2) The reversionary interest in the copyright expectant on the termination of that period may after commencement be assigned by the author during his life but in the absence of any assignment shall, on his death, devolve on his legal personal representatives as part of his estate.

(3) Nothing in this paragraph affects—

(a) an assignment of the reversionary interest by a person to whom it has been assigned,

(b) an assignment of the reversionary interest after the death of the author by his personal representatives or any person becoming entitled to it, or

(4) Nothing in this paragraph applies to the assignment of the copyright in a collective work or a licence to publish a work or part of a work as part of a collective work.

(5) In sub-paragraph (4) "collective work" means—

(a) any encyclopaedia, dictionary, yearbook, or similar work;

(b) a newspaper, review, magazine, or similar periodical; and

(c) any work written in distinct parts by different authors, or in which works or parts of works of different authors are incorporated.

The above-highlighted provision clearly stipulates that the reversionary interest in a copyright, in the absence of a direct assignment by the copyright owner to his estate, 12 automatically reverts to the copyright owner's legal personal representatives as part of his estate upon the expiration of 25 years after the death of the copyright owner. In this context, the legal personal representatives 13 of the copyright owner are required by law, asides other legal requirements, to distribute the assets amongst the beneficiaries of the copyright owner.

Consequently, the British reversionary interest can only be beneficial to the copyright author's estate. Sub-paragraph 4 provides that the principle of reversionary interest enunciated in Paragraph 27 does not apply to the assignment of the copyright in a collective work or a licence to publish a work or part of a work as part of a collective work.

The 1988 Copyright, Designs and Patents Act is silent on any requirement for a timely notice or filing of a notice to the grantee or assignee. The reversionary right takes automatic effect upon the completion of the stipulated time.

4. Reversionary Copyright in the United States of America (U.S.A.)

The provision of reversionary copyright in the relevant USA Copyright Act 1976 14 (the 1976 Act) is significantly different from what is contained in the U.K. Copyright, Designs and Patents Act 1988. The differences range from the fact that the term 'reversionary interest' is substituted with the phrase 'termination interest' in the 1976 Act and more importantly, unlike the 1988 U.K. Act, a reversionary or termination interest operates not only after the death of a copyright owner but during the lifetime of a copyright owner subject to certain conditions as will be discussed below.

Section 203 of the 1976 Act provides for the conditions and effects of terminating transfers and licenses of copyright granted by the author.

According to Paragraph (a) of Section 203 which contains the conditions for termination, it states that:

In the case of any work other than a work made for hire, the exclusive or non-exclusive grant of a transfer or license of copyright or of any right under a copyright, executed by the author on or after January 1, 1978, otherwise than by will, is subject to termination under the following conditions:

(1) In the case of a grant executed by one author, termination of the grant may be effected by that author or, if the author is dead, by the person or persons who, under clause (2) of this subsection, own and are entitled to exercise a total of more than one-half of that author's termination interest. In the case of a grant executed by two or more authors of a joint work, termination of the grant may be effected by a majority of the authors who executed it; if any of such authors is dead, the termination interest of any such author may be exercised as a unit by the person or persons who, under clause (2) of this subsection, own and are entitled to exercise a total of more than one-half of that author's interest.

(2) Where an author is dead, his or her termination interest is owned, and may be exercised, as follows:

(a) The widow or widower owns the author's entire termination interest unless there are any surviving children or grandchildren of the author, in which case the widow or widower owns one-half of the author's interest.

(b) The author's surviving children, and the surviving children of any dead child of the author, own the author's entire termination interest unless there is a widow or widower, in which case the ownership of one-half of the author's interest is divided among them.

(c) The rights of the author's children and grandchildren are in all cases divided among them and exercised on a per stirpes basis according to the number of such author's children represented; the share of the children of a dead child in a termination interest can be exercised only by the action of a majority of them.

(d) In the event that the author's widow or widower, children, and grandchildren are not living, the author's executor, administrator, personal representative, or trustee shall own the author's entire termination interest.

(3) Termination of the grant may be effected at any time during a period of five years beginning at the end of thirty-five years from the date of execution of the grant; or, if the grant covers the right of publication of the work, the period begins at the end of thirty-five years from the date of publication of the work under the grant or at the end of forty years from the date of execution of the grant, whichever term ends earlier.

Paragraph (b) of Section 203 of the 1976 U.S.A. Act stipulates the effect of termination in which upon the effective date of termination, all rights under the title that were covered by the terminated grants or assignment revert to the author.

The above-italicized section of the 1976 U.S.A. Act when compared with the 1988 U.K. Act provides a clear distinction of the operability of termination interest by affording an opportunity to a copyright author to reclaim his copyright during his lifetime after the expiration of initial grant or assignment to an assignee or grantee or any other third party. The 1988 U.K. Act was definitive in its provision when it provided for such operation only after the death of a copyright owner.

While the 1988 U.K. Act provides for a timeline of 25 years after the death of a copyright owner , the 1976 U.S.A. Act stipulates a distinct timeframe for the reversion of the copyright in which termination of the grant or assignment may be effected at any time during a period of 5 years beginning at the end of 35 years from the date of execution of the grant or assignment ; or, if the grant or assignment covers the right of publication of the work, the period begins at the end of 35 years from the date of publication of the work under the grant or at the end of 40 years from the date of execution of the grant, whichever term ends earlier. Hence, after the grant or assignment of a copyright protected under the 1976 U.S.A. Act, the copyright reverts to the owner either alive or dead, within 5 years at the close of 35 years from the date the grant or assignment was executed.

The 1976 U.S.A. Act provided a detailed description of a person or persons who, under clause (2) of Paragraph A above, own and are entitled to exercise a total of more than one-half of that author's termination interest in the event that the author dies and cannot subsequently claim the termination interest. The 1988 U.K. Act did not aptly describe such beneficiaries but referred to them as the legal personal representatives of the copyright owner.

Notably, in a collective work where the grant is executed by two or more authors of a joint work, under the 1976 U.S.A. Act termination of the grant may be effected by a majority of the authors who executed it; if any of such authors is dead, the termination interest of any such author may be exercised as a unit by the person or persons who, under clause (2) of this subsection, own and are entitled to exercise a total of more than one-half of that author's interest. The 1988 U.K. Act expressly provided that its reversionary copyright does not apply to the assignment of the copyright in a collective work or a licence to publish a work or part of a work as part of a collective work.

While the requirement for a timely notice or filing of a notice to the grantee or assignee upon the termination of grant or assignment is absent in the 1988 U.K. Act, the 1976 U.S.A. Act, however, provides for this requirement. 15 The 1976 U.S.A. Act further provides that termination of the grant or assignment may be effected notwithstanding any agreement to the contrary, including an agreement to make a will or to make any future grant. 16

5. Reversionary Copyright in Nigeria

The Nigerian Copyright Act 1988, 17 currently in force in Nigeria, does not have an express provision for reversionary rights including the preceding enactment i.e., the 1970 Copyright Act.

It is safe to say that Nigeria, by virtue of being a colonial territory of Britain and a British Commonwealth country prior to Nigeria's independence in 1960, had the privilege of applying the 1911 U.K. Copyright Act, that provided for the commencement of reversionary interest after 25 years from the date of death of a copyright owner, until the emergence of the 1956 U.K. Copyright Act which repealed the provisions on reversionary copyright.

However, sections 12(3) and 13(5) of the Nigerian Copyright Act 1988 makes an attempt to consider the position of 'heirs and successors in title' of a copyright author by stating that, in addition to a copyright author, they can claim authorship of an original work and also share in the proceeds of sale of such work. Both sections expressly state that; "For the purpose of this section, "author" includes his heirs and successors in title" but fails to contemplate a situation where the author dies, and the need arises for the heirs and successors in title to exercise these rights.

On the other hand, and by necessary implication, the concept of reversionary interest may be extended to the interpretations of Regulation 7 of the Nigerian Copyright (Collective Management Organisations) Regulations 2007, a product of the statutory obligation of the Nigerian Copyright Commission, in respect of the collective administration of copyrighted works. 18 Regulation 7 provides that "a member shall, upon reasonable notice of his or her intention to do so, have the right to withdraw his membership of a Collective Management Organisation or the rights assigned to the Organisation in respect of any of his works" . Since the Nigerian Copyright Act 1988 already empowers the 'heirs and successors in title' of a copyright author to claim authorship of an original work and share in the proceeds of sale of such work, the heirs and successors-in-title impliedly have the right to withdraw membership from a Collective Management Organisation or the rights assigned to the Organisation in respect of any of the works of a demised original copyright owner.

6. Challenges in the enforcement of Reversionary Copyright

There are certain case scenarios where either the estate of a copyright owner(s) or the copyright owner(s) experiences difficulty in exercising their reversionary copyright and reclaiming a granted or assigned copyright after the expiration of the required number of years. For the purpose of this article, the following case-studies aptly puts these challenges in the enforcement of reversionary copyright into perspective.

These challenges were portrayed in a famous case in South Africa where the estate of a copyright owner named Solomon Linda had instituted an action in court to reclaim a share in the proceeds of their father's creation.

Solomon Linda was a Zulu migrant worker and entertainer who had made a sound recording in 1939 which he named 'Mbube' meaning 'Lion' in Zulu that later featured in the lyrics and makeup of a popular and best-seller song, 'The Lion Sleeps Tonight'. In spite of this remarkable success, Solomon Linda died a pauper, leaving his family too poor to afford a headstone for his grave. 19

The song 'Mbube', already a major recording success in South Africa, had paved its way to the United States of America where it was modified at different times by Pete Seeger (a folksinger) and song writers George Weiss, Hugo Peretti and Luigi Creatore to project 'Wimoweh' (a modification of the Zulu lyrics, Uyimbube) and 'The Lion Sleeps Tonight' respectively. This happened until the song was synchronized into Walt Disney's musical, 'The Lion King'. The origin of the song, in Mbube , nor the role played by Solomon Linda was not acknowledged, and the song was presented as being of American origin.

Solomon Linda had assigned his worldwide copyright in Mbube to Gallo Record Company for a consideration of 10 shillings. He died in 1962, leaving a wife, Regina, and four children. In 1983 the American music publishing company, Folkways, which had gained control of 'Wimoweh', paid one dollar to Regina for the assignment of rights (as Linda's legal heir) to the renewal term of 'Wimoweh' under United States copyright law. In 1992, there were series of litigation ongoing in the United States regarding 'Wimoweh' and 'The Lion Sleeps Tonight', the rights to which had been newly acquired by Abilene Music. Folkways still settled for a further assignment of worldwide rights to Mbube from the Linda daughters for another dollar as their mother, Regina had died in 1990.

This sabotage by these American companies continued until the publication of Rolling Stone magazine in the late 1990s which exposed the fraudulent mechanisms devised by these American companies. In response, subsequent legal steps were thereafter taken to stake a claim on the part of the family to the proceeds of the song, especially 'The Lion Sleeps Tonight' version, and to gain due acknowledgment of Solomon Linda's role in creating the song, and of its South African origin.

In 2004, the estate of Solomon Linda was reopened, and an Executor was appointed. The peculiarity of the case only permitted the Executor to institute an action and claim against a Defendant that resides or has a place of business operation or other assets in South Africa. Since Abilene Music had no known assets in South Africa, the estate of Solomon Linda opted to sue the most prominent and high-profile licensee of the song against which it was possible to secure jurisdiction before a South African court, i.e., Walt Disney Enterprises Inc., South Africa including certain other licensees or sub-licensees of Abilene Music. The estate of Solomon Linda relied on the provisions of the 1911 U.K. Copyright Act, since South Africa was a British Commonwealth country at the time and claimed that the Defendants had infringed the Executor's copyright in Mbube by reproducing and publicly performing a substantial part of it in the guise of 'The Lion Sleeps Tonight' without any authorization, grant or assignment.

The case was later settled out of court. The settlement, which operates worldwide and in settlement of all claims, includes the following:

That the heirs of Linda will receive payment for past uses of 'The Lion Sleeps Tonight' and an entitlement to future royalties from its worldwide use.
That 'The Lion Sleeps Tonight' is acknowledged as derived from Mbube .
That Solomon Linda is acknowledged as a co-composer of 'The Lion Sleeps Tonight' and will be designated as such in the future.
That a trust will be formed to administer the heirs' copyright in Mbube and to receive on their behalf the payments due from the use of 'The Lion Sleeps Tonight'. 20

This case set a precedent for the estate of copyright owners or authors who are not benefiting from the copyrighted works of these deceased owners, to obtain the requisite remuneration arising from the exploitation of such works and enforce their reversionary copyright.

Another popular case that addresses the issue of reversionary copyright is the Duran Duran Case . 21 In 1980 and 1981, Duran Duran entered into agreements with Gloucester Place Music Limited (then Tritec Music Limited), owned by Sony/ATV Publishing, which assigned certain copyrights in songs written or composed by Duran Duran during a particular period in return for the payment of royalties. The 1976 U.S.A. Copyright Act permits copyright authors/assignors to terminate an assignment of U.S.A. copyrights 35 years after the assignment by serving notice on the assignee. In 2014, Duran Duran served notices under the 1976 U.S.A. Copyright Act to terminate the assignments of the U.S.A. copyright for their songs. Gloucester Place Music Limited 22 had argued that serving such notice was in breach of the agreements entered into, as the agreements did not expressly reserve Duran Duran's right to terminate the assignments of the U.S.A. copyrights in accordance with the 1976 U.S.A. Copyright Act. 23

The Court considered the following issues before it: (a) whether or not the agreements did not expressly reserve Duran Duran's right to terminate the assignments of the U.S.A. copyrights in accordance with the 1976 U.S.A. Copyright Act, (b) whether or not Duran Duran was entitled to serve such notices and recover the copyrights or did the notices amount to breach of the agreements, (c) how a reasonable person having the relevant background knowledge would interpret the wording of the agreements. 24

The Court held that a reasonable person would believe that Duran Duran and Gloucester Place Music Limited intended for the U.S.A. copyrights to be assigned for their full term and that Duran Duran were prohibited from exercising their rights to terminate under the 1976 U.S.A. Copyright Act. 25

Following this, the U.K. court had held that Duran Duran had breached the agreements by serving the notices and were unable to terminate an assignment of the U.S.A. copyrights in accordance with section 203 of the U.S.A. Copyright Act 1976, since the assignment agreements, entered into over 30 years ago, did not specify that they were subject to the right to terminate under the 1976 U.S.A. Copyright Act. 26

7. Recommendations and Conclusion

This author recognizes the deliberate efforts adopted by developed countries in the advancement of their laws particularly to address certain entitlement concerns that may arise from a legal liability perspective within the justiciable ambit of the law.

In most jurisdictions, the phrase 'reversionary interest' only becomes operative in a property transaction such as the lease of a property but little or no attention is paid to the operability of this term in respect of an intangible property. The provisions of any copyright law, like the Nigerian Copyright Act 1988, in addressing the 'ownership of copyright', 'duration of copyright' and 'termination of copyright' may consider inserting sections providing for the extent and recovery of ownership of copyright in the case of a deceased copyright owner including the period for recovery after the end of an earlier grant or assignment of a copyright. The current Nigerian Copyright (Repeal) Bill 2015 presently before the National Assembly is expected to repeal the Nigerian Copyright Act 1988. However, fails to acknowledge nor provide for reversionary interest in copyright works.

Another relevant consideration in this discourse will be the interpretation of the word 'assignment' usually employed in real property transactions to signify a total, complete and perpetual transfer of rights and interests in a landed property from an assignor to an assignee. In this case, such transfer is permanent, and any form of reversion is not contemplated. However, in the copyright domain, assignments or complete transfers of copyright may still be made subject to a reversionary interest. A cue may be taken from the assignment of copyright by a copyright owner to a collective management organisation (CMO) authorizing the CMO to administer or license certain copyright to ensure collective management of copyrights and remittance of royalties. Although, copyright has been assigned, where the copyright owner/assignor dies, the copyright devolves to his heirs or successors-in-title who may consequently withdraw the rights assigned to the CMO in respect of any of the works of the demised original copyright owner. 27

It is advisable that copyright assignment agreements, in compliance with the laws of a jurisdiction either local or foreign, should not be drafted in perpetuity but contemplate the provisions of a reversionary interest in the agreement to safeguard against the future interests of the beneficiaries of a copyright assignor or owner as practiced. The conspicuous effect of an existing provision for reversionary interest in copyright will be to secure or guarantee the position of the estate of a demised copyright owner to benefit from the creativity of their predecessor(s).

Intellectual property continues to gain global recognition by progressively maintaining contact with most aspects of human creativity. In this modern age, intellectual property has been able, in collaboration with emerging technologies, to create a landmark of staple assets and further grounds to safeguard digital assets. Just like the case of a title owner of a landed property who wishes to transfer ownership to his or her descendants after death, an original intellectual property rights holder is likely to intend a transfer of his or her intangible property, either through a will or intestate, to his successor(s)-in-title, assigns or heirs to continue to protect and reap from the fruits and legacy of their creativity.

Creating an avenue for authors and their estates to recapture assigned copyrighted works by limiting the duration of such transfers in certain instances (as discussed in this paper) would enable the assignor to correct the negative impact of poorly negotiated transactions entered into at the inception of their careers, in addition to empowering the deceased author's estate to benefit from the subsequent success of these works.

1. Franklin Okoro, Associate, Intellectual Property and Technology Department, S.P.A. Ajibade & Co., Lagos, Nigeria.

2. Bryan A. Garner (2009), Thomson Reuters, 9th ed., p.1434.

4. Ibid. p.885.

5. Nwankwo & Ors. v. Okafor & Ors. (2019) LPELR-48188(CA).

6. 1911, UK Public General Acts, Chapter 46.

7. Ashley Rovner, (2016), "Reversionary Rights: Unusual Ways to Have a Second Bite at the Copyright Apple". Chicago Kent Journal of Intellectual Property available at https://studentorgs.kentlaw.iit.edu/ckjip/reversionary-rights-unusual-ways-second-bite-copyright-apple/#_edn13 accessed 27 th June 2022.

8. Edwards & Love, (2018), " Regaining ownership of copyright: Traps for the unwary in UK and US Copyright Law " . Reed Smith Client Alerts available at https://www.reedsmith.com/en/perspectives/2018/03/regaining-ownership-of-copyright-traps-for-the-unwary accessed 27 th June 2022.

9. 1956, UK Public General Acts, Chapter 74.

10. Pursuant to Section 170, Schedule 1, Paragraph 27 of Copyright, Designs and Patents Act, 1988.

11. 1988, UK Public General Acts, Chapter 48.

12. Successor(s)-in-Title, Heirs or Assigns.

13. The duties of a legal personal representative summarily include:

(a) collect assets to be distributed under a will or intestacy; (b) pay any debts; (c) divide the remaining assets among the named beneficiaries. See https://www.revenue.ie/en/life-events-and-personal-circumstances/death-and-bereavement/information-on-tax-after-a-bereavement/duties-of-a-personal-representative.aspx accessed 27th June 2022.

14. The Copyright Act of 1976 provides the grounds for the extant and current copyright law in the United States of America presently. It took effect on January 1, 1978, implementing fundamental and pivotal changes in many areas of copyright law.

See Copyright Law of the United States and Related Laws Contained in Title 17 of the United States Code, 2011 , available at chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.wipo.int/edocs/lexdocs/laws/en/us/us352en.pdf accessed 27th June 2022.

15. Paragraph 4(a), (b), Section 203, USA Copyright Act 1976.

16. Paragraph 5, Section 203, USA Copyright Act 1976.

17. Nigerian Copyright Act, 1988, Cap. C28, Laws of the Federation of Nigeria, 2004.

18. Section 39(7), Nigerian Copyright Act 1988 provides that the Nigerian Copyright Commission shall have power to make regulations on Collecting Societies specifying the conditions necessary to give effect to the purposes of this section of the Act.

19. Dr. Owen Dean (2006), " Copyright in the Courts: The Return of the Lion" , World Intellectual Property Organization (WIPO) Magazine.

See https://www.wipo.int/wipo_magazine/en/2006/02/article_0006.html accessed 27th June 2022.

See https://spoor.com/awakening-the-lion-in-the-jungle-the-story-of-the-lion-sleeps-tonight-case/ accessed 27th June 2022.

21. Gloucester Place Music Ltd. v. Le Bon and others, [2016] EWHC 3091 (Ch).

23. Charlotte Lister (2016), " Ruling against Duran Duran highlights the importance of foreign law advice " , Squire Patton Boggs, Global Business IP and Technology Blog.

See https://www.lexology.com/library/detail.aspx?g=69c3eb75-38c1-4af1-966e-beba9ba59f8a accessed 27th June 2022.

27. Regulation 7, Nigerian Copyright (Collective Management Organisations) Regulations 2007.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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deed of assignment of reversionary interest

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Deed of Assignment

Updated: Nov 11, 2021

Lex Futurus Group

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The Deed of Assignment, unlike the Deed of Lease, lets a party legally alienate their landed property to another, inclusive of their unexpired interest (usually 99 years under the Nigeria law and practice) based on a consideration. With the Deed of Assignment signed and executed under the relevant Nigerian real estate law regime, a party has no reversionary interest.

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Release or Assignment of Subsequent Life Interest - Reversionary Interest

I am advising a client in respect of the assignment or release (as appropriate) of her reversionary interest.

On the death of testatrix in 1992, 50% of residue passes to Daughter A for life and then on to Daughter B for life and then on to granddaughter.

Daughter B wishes to release/assign her life interest (subject to A’s interest) so that on A’s death, the IPDI simply ends and capital vests in granddaughter.

My questions:

Am I correct that B’s life interest is classed as a reversionary interest per s48 IHTA?

What is the best way of dealing with this? a. B releases her interest as then granddaughter will receive (query precedent – similar to a surrender of vested life interest?); or b. Can B assign her interest to granddaughter? Would her interest then become absolute on A’s death?

Gemma Hambright Hansells

Yes, for IHT purposes, B’s entitlement during the life of A is exclude property.

Provided that there are no conditions which the granddaughter must fulfil (e.g. to survive A and/or B), I would be inclined to suggest an assignment of B’s entitlement with the stated intention that the entitlements should merge upon A’s death. I am aware that some practitioners take the view that an assignment in these circumstances will not give rise to a merger of interests, hence my suggestion that this is spelt out.

If there are conditions upon the granddaughter inheriting the remainder interest, an assignment might result in her having an interest in possession “pour autre vie” one consequence of which, I believe, is that there will be CGT free uplift on A’s death.

Paul Saunders FCIB TEP

Independent Trust Consultant

Providing support and advice to fellow professionals

Yes, B’s life interest is a reversionary interest (ie a future interest) during A’s lifetime. Following A’s death granddaughter’s interest is then a reversionary interest whilst B is alive.

As a consequence, B’s interest is excluded property. The surrender or assignment by B of B’s remainder interest would accelerate the granddaughter’s interest (ie she will take absolutely). No IHT consequences.

For CGT purposes, TCGA 1992 s71 will be in point.

Malcolm Finney

Get the most of your stay in Moscow

10 Must Visit Points of Interest in Moscow

I moved to Moscow really long time ago and now it is a bit difficult to choose only 10 places in Moscow that are the must to visit.

Everyone knows about the Red Square and the Kremlin but there are plenty of other places worth visiting. There are more than a dozen pleasant pedestrian zones, dozens of ancient temples and monasteries, hundreds of historical buildings, museums and theaters …

I have chosen the top 10 attractions that you can (and have to) visit if you are going to stay just for few days.

1. The Red Square

The Red Square is beyond competition. This is no doubt the main symbol of Moscow.

If you have only one day in Moscow this is where you must be heading to first. If you were in Moscow and didn’t take a picture on the Red Square your time is wasted (just joking :D)

The Red Square is very important in history and politics, in the life of our country there is so much connected with this place. Walk through the square, imagine how the life of Russians has been going on here: all executions, troubles and riots, imagine the time when the square was a market and there were sellers of meet, fish, vegetables and even clothes. Also all the festivals were celebrated on the Red Square, thousands of colorful parades.

And also around the square you will see the attractions included in the UNESCO World Heritage List: beautiful St. Basil’s Cathedral, the Monument to Minin and Pozharsky, the necropolis near the Kremlin wall, Lenin’s mausoleum, the elaborate and spectacular building of the State Historical Museum, similar to the luxurious tower, as well as the Moscow GUM.

2. The Moscow Kremlin

The Moscow Kremlin is also called as just Kremlin. It is a fortress in the heart of the city which or several centuries was a grand ducal and royal residence. Today it is the official residence of the President of the Russian Federation, as well as the main socio -political, spiritual and historical-artistic complex of Moscow.

For all Russians, the Moscow Kremlin is truly a national sacred place, a symbol of Russia. Inside the Kremlin you can feel the power and beauty of high walls and towers, the solemnity of churches and chambers, the majesty of palaces and grand buildings. On the territory of the Kremlin you will find the Armory Chamber and the Diamond Fund, the main repositories of Russia’s historical values. And the objects of the World Heritage are the Spassky Tower, the Great Kremlin Palace, as well as the Tsar Bell and Tsar Cannon and some others.

3. Poklonnaya Hill

Poklonnaya Hill is located in the western side of Moscow. It has a park full of walking areas (Victory park) and a huge memorial complex (also highly recommend to visit). The memorial complex includes the main Victory Monument, the Central Museum of the Great Patriotic War, an exhibition of military equipment and weapons in the open air, which includes an exhibition of military equipment of the Navy and the railway troops. And also the church of St. George the Victorious and a memorial mosque in memory of the fallen Muslim soldiers. In the evening, fountains and couples are beautifully lit here, and in the afternoon Poklonnaya Hill is a favorite place for skaters and skateboarders, as there are many good asphalt tracks and slopes. Bicycles, scooters or rollers can be rented. And the children adore attractions, stylized during the war era.

4. The Cathedral of Christ the Savior

The Cathedral of Christ the Savior is in the heart of Moscow, next to the metro station “Kropotkinskaya” and very close to the Kremlin. In fact, this is the main temple of Russia. The Cathedral was built to commemorate the Russian victory over Napoleon but was demolished in 1931 by the Soviet government. Tin the anti-religious campaign in 1931. At this point, they planned to build at least a huge Palace of Soviets but because of the world War II it wasn’t built. Eventually, on the site of the blasted temple was built an open swimming pool “Moscow”, which lasted until 1994 and was known for its unsanitary conditions. The current cathedral was constructed between 1994-2000 and is an exact replica of the original one.

5. Ostankino Tower

Ostankino TV tower is the eighth tallest building in the world and the highest in Europe. If you want to see a panoramic view of Moscow don’t miss it. But do note that the capacity of the two viewing platforms of the TV tower is not much so it is better to book a ticket on the Internet in advance. From the TV tower it is good to watch the salute, and also they like to make romantic dates, make offers of the hand and heart and even play weddings. Just below the observation platform there is a restaurant floor. It rotates around the tower so you can see the view of the whole city while having a dinner or lunch.

6. Moscow Metro

We say if you have been to Moscow but haven’t been to metro you haven’t seen the city.

The moscow metro also known as a metropolitan is an underground subway with a whole system if lines, transfers, stations and of course passengers. It has its own tense rhythm, laws, secrets and legends. I f you are low on budget I suggest you to go down and see the stations yourself. But better go during the day to avoid the rush hours. But if you can afford taking a Moscow Metro tour you will never regret it because there are a lot of hidden stories to hear.

In any case, I highly suggest to visit the oldest metro stations some of them are real masterpieces: Mayakovskaya, Ploschad Revolutsii, Kievskaya, Kropotkinskaya, Kurskaya, Komsomolskaya, Novoslobodskaya and some others if you have time.

VDNKh or, in another way, the All-Russia Exhibition Center is actually a huge park with different but yes interesting to see buildings around it. When it was constructed each building represented one of the republics of the Soviet Union and all together it was the biggest expo platform of the country. Even now you still can see the names of ex-republics of USSR on some of the buildings. Also there you will find a famous fountain with golden women. Each of the women there has a typical look of her republic and they are standing there together showing us the friendship of united nationalities. And near the northern entrance of VDNKh you will see a huge sculpture “Worker and Kolkhoz Woman” well-known among Russians because all the soviet movies by Mosfilm started with it (like 20th century fox starts with a sculpture too). In addition to all the architecture there is always something to see and do. There are many expositions, a cinema-lecture hall, a green theater, in June-July there are free master classes on yoga, hustle, breakdance in winter there is the biggest skating rink of the world.

8. Tretyakov Gallery

Of course, not all people are great lovers of fine arts. But this art gallery is worth visiting at least for the sake of saying: “I was in the Tretyakov Gallery!” The Tretyakov Gallery is a collection of true masterpieces recognized throughout the world. Every Moscowite has been there at least once and no doubt that there you can find pieces of art that are famous all over the world. Go there and check if you can find anything you know or have seen before.

For those who want to save money on the ticket I will write more detailed how you can get there for free and avoid the lines.

9. Gorky Park

The Gorky Park is an excellent place for walking and various leisure activities. Inside the park you will fin a lot of things to do: a lot of sports zones, food courts, lawns with deckchairs, hammocks and pouffes, bicycle paths, bicycle rental outlets, scooters and rollers, and other sports equipment. Gorky has always been Moscow’s most visited park since the 1920s, citizens come there to enjoy the time with friends and family, to ride a bike together, to stroll around, to take a boat ride on a lake, to dance on a river bank, to watch sunset… There are three children’s entertainment centers with a mini-zoo and master classes, a business center with Wi- Fi , an outdoor cinema and much more. Each season the park is decorated in a new way, masterfully using lighting, garlands and other illumination. In the winter, there is a skating rink, in summer there is a beach. This park with almost a century of history has become fantastically lively and interesting after the reconstruction in 2011. It is always different and must visit for sure.

10. The Manor of Kuskovo

If you stay in the city for a week or more I recommend you to visit one of the Moscow manors: Tsaritsyno, Kolomna or Kuskovo. The most visited in recent years is the estate of Kuskovo, which experts call the “Russian Versailles”. It is very nice to stroll around the park, discover the palace. And also the Dutch and Italian houses, the Great Greenhouse, the Grotto and the magnificent exhibition of porcelain in the American greenhouse! From May to August in Kuskovo there are also concerts of classical music.

1 thought on “10 Must Visit Points of Interest in Moscow”

Thanks for providing such a detailed information. Great read!!