Add to ORKGThis Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions have brought about in estate planning for married couples when the first meaningful transfers take effect at death and are essentially interspousal in nature. He provides an overview of the general considerations involved in estate planning, and the unlimited marital deduction created in the ERTA. The author argues that the creation of the new unlimited marital deduction has modified many preexisting principles and patterns in estate planning and existing estate plans have to be modified in order to provide maximum tax savings with maximum benefit to the heirs and beneficiaries
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-pare...
This Article generally discusses the Economic Growth and Tax Relief Reconciliation Act of 2001 and p...
In a recent decision, the Tax Court concluded that an interest passing to a surviving spouse under a...
Several years ago an article appeared in the pages of this journal which suggested that those attorn...
While the marital deduction provided for by federal estate tax law may not necessarily be the contro...
The marital deduction formula bequest exists principally as a means of minimizing federal estate tax...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
The tax code bestows various benefits upon married taxpayers based on the presumption that married i...
Everybody has the right to pass property from one generation to another. However, this right is subj...
The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, al...
This article will offer a basic form that can be easily altered to respond to the needs of many clie...
A recent development in the field of estate and gift taxation-the issuance of Revenue Ruling 76-156 ...
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-pare...
This Article generally discusses the Economic Growth and Tax Relief Reconciliation Act of 2001 and p...
In a recent decision, the Tax Court concluded that an interest passing to a surviving spouse under a...
Several years ago an article appeared in the pages of this journal which suggested that those attorn...
While the marital deduction provided for by federal estate tax law may not necessarily be the contro...
The marital deduction formula bequest exists principally as a means of minimizing federal estate tax...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
The tax code bestows various benefits upon married taxpayers based on the presumption that married i...
Everybody has the right to pass property from one generation to another. However, this right is subj...
The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, al...
This article will offer a basic form that can be easily altered to respond to the needs of many clie...
A recent development in the field of estate and gift taxation-the issuance of Revenue Ruling 76-156 ...
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-pare...
This Article generally discusses the Economic Growth and Tax Relief Reconciliation Act of 2001 and p...
In a recent decision, the Tax Court concluded that an interest passing to a surviving spouse under a...