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Front matter

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Married, with Children at Death
Emily S. Taylor Poppe

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To My Children in Equal Shares: The Flaw of Estate Planning When Property is Devised to Beneficiaries as Tenants in Common
Camille M. Davidson

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A Defense of Perpetual Trusts
Danny Fein

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Family Limited Partnerships, Bona Fide Sales, and Inadequate Consideration
Grayson M.P. McCouch

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Progressive Taxation and a Conservative Supreme Court: Reading the Tea Leaves
Mitchell M. Gans

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Flexible Beneficiary Trusts: Reducing Income Tax on Non-Grantor Trusts
Jonathan G. Blattmachr and Martin M. Shenkman