Dealing with Postdeath Events

6 Pages Posted: 8 Nov 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


The author discusses and critiques the proposed estate tax regulations dealing with postdeath events and the deduction under section 2053.

Keywords: postdeath events, proposed regulations, estate tax, deduction under section 2053, claims against the estate

Suggested Citation

Gerzog, Wendy C., Dealing with Postdeath Events. Tax Notes, Vol. 116, 2007. Available at SSRN:

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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