1420 N. Charles Street
Baltimore, MD 21218
United States
University of Baltimore - School of Law
SSRN RANKINGS
in Total Papers Downloads
family limited partnership, FLP, estate planning, estate tax, section 2036, Erickson, valuation, discount, bona fide sales
estate tax. valuation, art collection, paintings, fractional interest discount, IRS Art Panel
expert testimony, valuation, Boltar, Daubert, conservation easement, charitable deduction
Family LLC, indirect gift, nonmarketability discount, step transaction doctrine, Linton
family limited partnership, FLP, private annuity, Hurford, gift tax, estate tax, estate planning
gift tax, FLP, family limited partnership, step transaction, indirect gift, Linton
equitable apportionment, estate planning, estate taxes, trusts, wills
QTIP, Power of Appointment Trust, Marital Deduction, estate tax, gift tax, estate planning, reverse QTIP, bypass trust, state-only QTIP
FLP, family limited partnership, estate tax, Miller, section 2036, bona fide sales exception, discounts
defined value clauses, valuation, gift tax, estate tax, marital deduction, charitable deduction, Procter, Robinette, tax and public policy
gift tax, family limited partnership, FLP, annual exclusion, trust, Wimmer
definition of family, stepchild, stepparent, income tax, estate and gift tax, corporate tax
charitable deduction, split interest charitable gift, substantial compliance, estate tax, Tamulis
charitable deduction, quid pro quo, public benefit, CLT, American Bar Endowment, McCord, conditional gift, donor advised funds, private foundation, income tax, gift tax
defined value clause, family LLC, FLP, fair market value, gift tax, Hendrix, Procter, McCord, charitable gift, American Bar Endowment
valuation, fair market value, family limited partnership, FLP, estate tax, gift tax, section 2031
family limited partnership, FLP, Mirowski, section 2036, Bongard test, estate tax, gift tax
Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie
FLP, family limited partnership, Pierre, check-the-box, lack of marketability discount, minority discount, gift tax
Defined Value Clauses, gift tax, family LLC, FLP, Wandry, Procter, Robinette
postdeath events, proposed regulations, estate tax, deduction under section 2053, claims against the estate
college savings plans, college savings accounts, section 529, income tax, gift tax, estate tax, tax avoidance, tax abuse
estate, gift, tax, legal education, estate planning
FLP, estate planning, estate tax, section 2036, Bigelow, valuation, discount, bona fide sales
portability, estate tax, exemptions, bypass trust, credit shelter trust, marital deduction, generation skipping transfer tax
family limited partnership, FLP, estate planning, estate tax, section 2036, Gore, Rector, valuation, discount, bona fide sales
Jorgensen, FLP, family limited partnership, estate tax, discounts, section 2036
McCord, FLP, defined value clause, postgift events, valuation
inheritance tax, estate tax, equity, compliance, legislation
valuation, lottery cases, discounting, gift tax, Dickerson
gifts, gift tax, annual exclusion, family limited partnership, FLP, Price, Hackl
qualified terminable interest property, QTIP, marital deduction, section 2035, section 2207A, Morgens, Mellinger, estate tax, gift tax
estate tax, eldercare, deduction, section 2053, claim against the estate, Olivo, bequest, oral contract
estate tax, valuation, FLP discounts, GRAT, CLAT, actuarial tables, QTIP, charitable deduction, marital deduction
FLP, family limited partnership, gift tax, indirect gift, Gross, Holman, Jones, Shepherd, step transaction doctrine, economic risk
charitable deduction, conservation easement, facade easement, income tax, tax penalties, Kaufman
2001 Tax Act, gift tax, estate tax repeal, contingencies
FLP Valuation, Administrative Estate Tax Expense, Interest Deduction, Estate Tax, Family Limited Partnership, Koons
valuation, estate tax, fractional interests, fractional interests in art, LLC, section 2703, restricted agreements, discounts, Elkins
estate tax, disclaimer, defined value clause, FLP, McCord, charitable lead annuity trust, CLAT, savings clause
stolen property, wrongdoer's estate, estate tax, section 2031, section 2033, section 2053, claims against the estate, QTIP
palimony, estate tax, deduction, claim against the estate, Shapiro
estate tax, family limited partnership, FLP, section 2036, bona fide sales, marital deduction, administrative expense, section 2056, section 2053, valuation discounts, estate of Black
Gerson, GST, GSTT, generation-skipping, plain meaning, transfer tax
charitable deduction, split interest, charitable remainder trust, charitable lead trust, 1969 Tax Reform Act, philanthropy, estate tax, gift tax, income tax
facade easement, conservation easement, charitable deduction, split interest, real property regulation, Pension Protection Act of 2006
McCord, gift tax, estate tax, tax affecting, section 2035, net gift
FLP, Bongard, Schutt
Estate Tax, Actuarial Tables, section 7520, Anthony, Shackleford, Gribauskas, Cook, section 2039
estate tax, alternate valuation date, section 2032, regulations, Kohler
section 2053, claim against the estate, postdeath events, estate tax, puppeteer, Jim Henson, separation agreement
gift tax, valuation, FLP, family limited partnership
estate tax, defined value clause, marital deduction, family limited partnership, FLP
estate tax, section 1014, basis, Janis, duty of consistency
race, tax, higher education, college, gift, wealth
gift tax, annual exclusion, consumption exclusion, portability, compliance, valuation distortions, FLP, GRAT
le Caer, credit , tax on prior transfers, TPT, section 2013, estate tax, recent cases
QTIP, marital deduction, demeans women, qualfied terminable interest property, section 2056
FLP, estate tax, lack of marketability discount, minority discount
Dunlap, expert valuation, facade easement, charitable deduction, burden of proof
marital deduction, QTIP, Davis, Whiting
gift tax, estate tax, res judicata, collateral estoppel, transferee liability, valuation
facade easement, charitable deduction, Graev, conditional gift, National Architectural Trust, Procter
equitable apportionment, LLC, gift completion, defined value clause, issue preclusion, collateral estoppel, gift tax, estate tax, annual exclusion
conservation easement, charitable deduction, estate tax, gift tax, income tax, estate planning, Turner, Glass
Rev. Proc. 2005-24, Notice 2006-15, CRAT, CRUT, CRT, UPC Elective Share, Spousal Share, charitable deduction
equitable recoupment, QTIP, marital deduction
estate tax, Negron, lottery payments, non-marketability discount, valuation, Ithaca Trust
estate tax, duty of consistency, special use valuation, basis, Van Alen, section 2032A
GRATs, 2702, Gift Tax Regs., valuation, Schott
estate tax, Roski, closely held business, farm, section 6166, lien, tax gap
Donovan, Davis, Lottery, Estate Tax, Valuation, Annuities
marital deduction, duty of consistency, 2056
marriage penalty, income tax, two-earner couple
QTIP, qualified terminable interest property, marital deduction, sexist, degrading women, estate tax, gift tax, transfer tax
Child Support, Alimony, Tax Policy, Tax Credit, Income Tax, Divorce, Family Law
QTIP, qualified terminable interest property, marital deduction, sexist
FLPs, 2036, Kimbell, Wheeler, Turner, D'Ambrosio
GRAT, 2702, valuation, gift tax, Focardi, Cook, Schott
Valuation, 2703, Estate Tax, Amlie, Blount, Family Discord
Estate of Clack, QTIP, qualified terminable interest property, marital deduction, demeans women
Saigh, transferee liability, estate tax, Baptiste, Poinier
lottery, valuation, estate tax, postdeath facts, actuarial tables, Ithaca Trust, Shackleford, Gribauskas
Quinlan, legal definition of death, physician's duty of care, extraordinary medical care, physician's liability, incompetency, right to privacy, consent
estate tax, portability, applicable exemption, unified credit, QTIP, trusts, trust, gender, women, tax
family limited partnership, FLP, section 2036, estate tax, valuation discounts, Strangi, Byrum, Eisenberg, Smith
Ithaca Trust, estate tax, deductions, postdeath facts, section 2053, Smith, McMorris, and O'Neal
