Jeffrey A. Cooper

Quinnipiac University School of Law

Professor of Law

275 Mt. Carmel Ave.

Hamden, CT 06518

United States

SCHOLARLY PAPERS

31

DOWNLOADS
Rank 6,752

SSRN RANKINGS

Top 6,752

in Total Papers Downloads

9,211

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (31)

1.

Ghosts of 1932: The Lost History of Estate and Gift Taxation

Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43 Posted: 26 Jul 2009 Last Revised: 14 Jun 2010
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 1,076 (28,624)

Abstract:

Loading...

estate tax, gift tax, tax history, 1932, Ramseyer, Hoover, tax policy

2.

Empty Promises: Settlor's Intent, the Uniform Trust Code, and the Future of Trust Investment Law

Boston University Law Review, Vol. 88, No. 5, 2008
Number of pages: 52 Posted: 06 Feb 2008 Last Revised: 12 Nov 2010
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 821 (41,903)
Citation 1

Abstract:

Loading...

Uniform Trust Code, UTC, settlor's intent, trust investment management, interpretation, prudent investor, UPIA, benefit the beneficiaries

3.

A Lapse in Judgment: Ruotolo v. Tietjen and Interpretation of Connecticut's Anti-Lapse Statute

Quinnipiac Probate Law Journal, Vol. 20, 2007
Number of pages: 19 Posted: 14 May 2007
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 585 (65,214)

Abstract:

Loading...

lapse, anti-lapse, bequest, devise, predeceased, testator, Connecticut, estate, will, Ruotolo, Tietjen

4.

Time for Permanent Estate Tax Reform

University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Number of pages: 14 Posted: 12 Sep 2012 Last Revised: 19 Feb 2014
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 474 (84,592)

Abstract:

Loading...

estate tax, gift tax, state death tax credit, EGTRRA, Obama, Congress, state estate tax, tax policy, wealth transfer

5.

2009 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 84, 2010
Number of pages: 18 Posted: 27 May 2010 Last Revised: 31 Jul 2011
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Downloads 470 (85,453)

Abstract:

Loading...

Connecticut, estate, probate, trusts, developments, recent, legislation, pet trusts, estate tax, probate litigation, probate procedure

6.

Speak Clearly and Listen Well: Negating the Duty to Diversify Trust Investments

Ohio Northern University Law Review, Vol. 33, No. 3, 2007
Number of pages: 40 Posted: 10 Aug 2007 Last Revised: 14 Oct 2007
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 436 (93,238)

Abstract:

Loading...

diversification, portfolio, fiduciary, trust, investment, management, Wood, Dumont, Rowe, Janes, Saxton, UPIA, prudent, default, modern portfolio theory, MPT

7.

2011 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 86, 2011
Number of pages: 22 Posted: 09 Mar 2012
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 420 (97,394)

Abstract:

Loading...

2011 legislation, trust law, undue influence, estate law, wills, connecticut, probate practice, probate procedure, probate courts, connecticut probate

8.

2008 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 83, 2009
Number of pages: 33 Posted: 21 Feb 2009
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 405 (101,600)

Abstract:

Loading...

connecticut estate tax, decoupling, estate planning, tax policy, tax planning

9.

2007 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 82, 2008
Number of pages: 26 Posted: 05 Apr 2008 Last Revised: 01 Feb 2010
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Downloads 397 (103,948)

Abstract:

Loading...

connecticut, estate, probate, trusts, developments, recent

10.

2013 Developments in Connecticut Estate and Probate Law

88 Connecticut Bar Journal, 2014
Number of pages: 29 Posted: 30 Jul 2014
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 396 (104,260)

Abstract:

Loading...

2013 legislation, recent developments, statutory interpretation, estate tax, connecticut, pet trusts, probate, wills, trusts, estates, probate procedure, prudent investor, pet trusts, conservatorships, guardians, connecticut

11.

2014 Developments in Connecticut Estate and Probate Law

89 Connecticut Bar Journal (2015)
Number of pages: 30 Posted: 21 Sep 2015
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 382 (108,671)

Abstract:

Loading...

estate planning, update, recent developments, probate, Connecticut, statutory interpretation, legislation, probate litigation, undue influence, will contests, probate

12.

Interstate Competition and State Death Taxes: A Modern Crisis in Historical Perspective

Pepperdine Law Review, Vol. 3, 2006
Number of pages: 48 Posted: 02 May 2006
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 371 (112,247)
Citation 3

Abstract:

Loading...

state taxation, death taxes, estate taxes, interstate competition, tax history

13.

2016 Developments in Connecticut Estate and Probate Law

91 Connecticut Bar Journal (2017)
Number of pages: 42 Posted: 13 Jul 2017 Last Revised: 05 Sep 2019
Jeffrey A. Cooper, John R. Ivimey and Katherine Mulry
Quinnipiac University School of Law, Reid and Riege, P.C. and Reid and Riege, P.C.
Downloads 363 (115,053)

Abstract:

Loading...

Estate Planning, Update, Recent Developments, Probate, Connecticut, Conservators, Equitable Conversion, Testamentary Capacity, Statutory Interpretation, Legislation, Probate Litigation, Undue Influence, Will Contests, Probate

14.

2012 Developments in Connecticut Estate and Probate Law

87 Connecticut Bar Journal, 2013
Number of pages: 23 Posted: 09 Feb 2014 Last Revised: 10 Feb 2014
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Downloads 363 (115,053)

Abstract:

Loading...

2012 legislation, statutory interpretation, estate tax, connecticut, probate, wills, trusts, estates, probate procedure

15.

2010 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 85, 2011
Number of pages: 24 Posted: 02 Aug 2011
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 363 (115,053)

Abstract:

Loading...

2010 legislation, trust law, undue influence, estate law, wills, connecticut, probate practice, probate procedure, probate courts, connecticut probate

16.

Rethinking the Estate Planning Curriculum

ACTEC Law Journal, Vol. 46, No. 1 (2020)
Number of pages: 6 Posted: 06 Nov 2020
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 296 (143,117)

Abstract:

Loading...

estate planning, legal education, curriculum, wills, trusts, law school

17.

Shades of Gray: Applying the Benefit-the-Beneficiaries Rule to Trust Investment Directives

Boston University Law Review, Vol. 90, p. 2383, 2010
Number of pages: 19 Posted: 16 Nov 2010 Last Revised: 31 Jul 2011
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 259 (163,919)

Abstract:

Loading...

Uniform Trust Code, UTC, settlor's intent, trust investment management, interpretation, prudent investor, prudence, UPIA, benefit the beneficiaries, dead hand, Langbein, Cooper

18.

2018 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 93 (2020), Forthcoming
Number of pages: 31 Posted: 15 Oct 2019
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 247 (171,670)

Abstract:

Loading...

Estate Planning, Update, Recent Developments, Probate, Connecticut, Conservators, Equitable Conversion, Testamentary Capacity, Statutory Interpretation, Estate Tax, Legislation, Probate Litigation, Undue Influence, Will Contests, Probate

19.

Rethinking Connecticut Probate

Quinnipiac Probate Law Journal, Forthcoming
Number of pages: 16 Posted: 26 Sep 2018
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 237 (178,654)

Abstract:

Loading...

Connecticut, Probate, Law Reform, Unsupervised Probate, Probate Fees, Procedure

20.

Red States, Blue States: Lessons from the State Death Tax Credit and the 'SALT' Deduction

The Tax Lawyer, Vol. 73, No. 2 (2020)
Number of pages: 59 Posted: 13 Sep 2019 Last Revised: 24 Oct 2019
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 211 (199,381)

Abstract:

Loading...

tax policy, SALT, estate tax, politics, income tax, state taxes, federalism, fiscal federalism

21.

2019 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 94 (2021), Forthcoming
Number of pages: 25 Posted: 06 Nov 2020
Jeffrey A. Cooper, John R. Ivimey and Katherine Mulry
Quinnipiac University School of Law, Reid and Riege, P.C. and Reid and Riege, P.C.
Downloads 157 (257,860)

Abstract:

Loading...

Estate Planning, Update, Recent Developments, Probate, Connecticut, Testamentary Capacity, Statutory Interpretation, Estate Tax, Legislation, Probate Litigation, Will Contests, Probate

22.

2020 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 95 (2022)
Number of pages: 20 Posted: 05 Jan 2022
Jeffrey A. Cooper, John R. Ivimey and Katherine Mulry
Quinnipiac University School of Law, Reid and Riege, P.C. and Reid and Riege, P.C.
Downloads 154 (261,812)

Abstract:

Loading...

Estate Planning, Update, Recent Developments, Probate, Connecticut, Testamentary Capacity, Statutory Interpretation, Estate Tax, Legislation, Probate Litigation, Will Contests, Probate

23.

2015 Developments in Connecticut Estate and Probate Law

90 Connecticut Bar Journal (2016)
Number of pages: 36 Posted: 24 Aug 2016
Jeffrey A. Cooper, John R. Ivimey and Katherine Mulry
Quinnipiac University School of Law, Reid and Riege, P.C. and Reid and Riege, P.C.
Downloads 106 (345,484)
Citation 1

Abstract:

Loading...

Estate Planning, Update, Recent Developments, Probate, Connecticut, Marital Deduction, Estate Tax, State Tax Policy, QTIP, Elective Share, Statutory Interpretation, Legislation, Probate Litigation, Undue Influence, Will Contests, Probate

24.

Lessons of 1932

Estate Planning Studies, July 2010
Number of pages: 8 Posted: 02 Aug 2010
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 86 (394,446)

Abstract:

Loading...

Estate Tax, Gift Tax, Tax History, Legal History, 1932, Ramseyer, Hoover, Tax Policy

25.

Death by Deduction: Section 2058 and the Decline of State Death Taxes

48 ACTEC Law Journal (2023 Forthcoming)
Number of pages: 60 Posted: 08 Apr 2022
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 64 (463,844)

Abstract:

Loading...

tax, estate tax, inheritance tax, death tax, internal revenue code, section 2058, fiscal federalism, state death tax deduction, EGTRRA, tax credit, tax deduction

26.

Soldiers with Fortunes?: Rethinking the Tax Treatment of Fallen Combatants

Columbia Journal of Tax Law, Vol. 9, No. 1, 2017
Number of pages: 27 Posted: 01 Mar 2018
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 26 (650,012)

Abstract:

Loading...

Internal revenue code, estate tax, tax policy, military, moral hazard, income tax, tax exemptions, tax compliance

27.

2017 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Volume 92 (2019)
Number of pages: 31 Posted: 15 Oct 2019
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 24 (664,113)

Abstract:

Loading...

Estate Planning, Update, Recent Developments, Probate, Connecticut, Testamentary Capacity, Statutory Interpretation, Legislation, Probate Litigation, Will Contests, Probate

28.

Foreword: Twenty Years of the Uniform Trust Code

ACTEC Law Journal, Vol. 45, No. 1, 2019, Forthcoming
Number of pages: 2 Posted: 11 Oct 2019
Jeffrey A. Cooper
Quinnipiac University School of Law
Downloads 22 (679,035)

Abstract:

Loading...

Uniform Trust Code, UTC, ACTEC, trusts

29.

Marching Off a Cliff

Trusts & Estates, Vol. 145, No. 10, p. 56, 2006
Posted: 02 Nov 2006
Jeffrey A. Cooper
Quinnipiac University School of Law

Abstract:

Loading...

state estate taxes, death taxes, estate tax, Florida, interstate competition

30.

State Estate Taxes after EGTRRA: A Long Day's Journey into Night

Quinnipiac Probate Law Journal, Vol. 17, p. 317, 2004
Posted: 11 May 2006 Last Revised: 06 Sep 2019
Jeffrey A. Cooper, John R. Ivimey and Donna D. Vincenti
Quinnipiac University School of Law, Reid and Riege, P.C. and Independent

Abstract:

Loading...

EGTRRA, state estate taxes, decoupling, death taxes

31.

Wrestling with Decoupling

Trusts & Estates, Vol. 145, No. 2, February 2006
Posted: 10 May 2006
Jeffrey A. Cooper
Quinnipiac University School of Law

Abstract:

Loading...

EGTRRA, decoupling, state estate tax, domicile, estate planning