Download This PaperEquitable Apportionment: Recent Cases and Continuing Trends
71 Pages Posted: 1 Apr 2007
Abstract
The author reviews many of the recent cases involving the issue of equitable apportionment of estate taxes and urges states to adopt a bright-line approach to increase the application of equitable apportionment as the default rule.
Keywords: equitable apportionment, estate planning, estate taxes, trusts, wills
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Equitable Apportionment: Recent Cases and Continuing Trends. Real Property, Probate and Trust Journal ABA, Vol. 41, p. 671, Winter 2007, Available at SSRN: https://ssrn.com/abstract=977505
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