Probate & Property
Some of the most far-reaching tax changes made by the Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), known as "OBRA" relate to estate planning. This article will discuss those amendments and point out how they will require changes in planning.
Jonathan G. Blattmachr and Mitchell M. Gans,
OBRA Will Require Revision Of Some Estate Plans, 2 Prob. & Prop. 50
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