Minimizing the Surviving Spouse's Elective Share
Jeffrey N. Pennell
affiliation not provided to SSRN
November 14, 2011
University of Miami Institute of Estate Planning, Vol. 32, pp. 9-53, 1998
Georgia is the only American jurisdiction with neither community property nor a statutory right of election to protect a surviving spouse from disinheritance. Thus, it is a unique laboratory in which to conduct empirical research into the question: where it is legal to do so without artifice or indirection, who disinherits their surviving spouse, and why? The surprising reality is that women disinherit men nearly twice as often, and for all the right reasons. This article presents those empirics and then displays effective methods for an estate plan to effectively disinherit a surviving spouse notwithstanding state laws that are designed to protect the surviving spouse.
Number of Pages in PDF File: 53Accepted Paper Series
Date posted: March 21, 2012 ; Last revised: September 28, 2012
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