Law Review Articles You Should've Read (But Probably Didn't) in 2009

Abstract

This short column highlights for estate and gift tax practitioners 10 noteworthy law review articles published during 2009. Estate and gift taxation is one area in which law professors’ writing should be of interest to tax practitioners and vice versa, because significant change in the law of trusts and estates originates in both the academy and the field.

Keywords: trusts, estates, trusts & estates, estate tax, gift tax, law reviews, scholarship, pet trusts, tax gap, repeal, accessions, unconscionability, reproductive technology, privacy, elder law, assisted living, legal history, creditors, ERISA, marriage, wealth, beneficiary, beneficiaries

JEL Classification: K34, K39, K30