Trusts & Estates
With George W. Bush as president and the Republicans controlling both the House and the Senate, the trusts and estates community must realistically face the prospect of an outright repeal of the estate, gift, and generation-skipping transfer tax systems. Policy and planning issues relating to the repeal of these tax systems are discussed.
Jonathan G. Blattmachr and Mitchell M. Gans,
Wealth Transfer Tax Repeal: Some Thoughts on Policy and Planning, 115 Tr. & Est. 243
Available at: http://scholarlycommons.law.hofstra.edu/faculty_scholarship/777