Jeffrey Pennell

Emory University School of Law

1301 Clifton Road

Atlanta, GA 30322

United States

SCHOLARLY PAPERS

2

DOWNLOADS

1,123

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Basis of Grantor Trust Assets Before the Grantor's Death

Number of pages: 29 Posted: 31 Jan 2019
Jeffrey Pennell
Emory University School of Law
Downloads 798 (58,837)

Abstract:

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Grantor Trusts, Basis, Rev. Rul 85-13, Nonrealization of Gain or Loss

2.

Trust Alteration and the Dead Hand Paradox

ACTEC Law Journal, 2023 Forthcoming, Emory Legal Studies Research Paper , Rutgers Law School Research Paper
Number of pages: 51 Posted: 26 Apr 2022
Jeffrey Pennell and Reid K. Weisbord
Emory University School of Law and Rutgers Law School
Downloads 325 (173,964)

Abstract:

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trusts, charitable trusts, estate tax, gift tax, generation skipping transfer tax, trust decanting, reformation, wealth distribution, wealth inequality