Two Years' Worth of Estate and Gift Tax Law Review Articles

Abstract

Legal scholarship produced by law professors can be of great use to tax practitioners and policymakers. In the Tax Notes tradition of publishing "Law Review Summaries," Professor Crawford reviews five estate and gift tax articles from each of 2015 and 2014 that were published in student-run law reviews and which are likely to be of interest to tax professionals. The articles from 2015 are: (1) Steven J. Arsenault, "Grantor Retained Annuity Trusts: After $100 Billion, It's Time to Solve the Great GRAT Caper," 63 Drake L. Rev. 373 (2015); (2) Stephanie R. Hoffer, "Making the Law More ABLE: Reforming Medicaid for Disability," 76 Ohio St. L.J. 1255 (2015); (3) Sergio Pareja, "How the Über-Wealthy Benefit From Investing Outside Retirement Plans (and How You Can Too)," 64 Cath. U. L. Rev. 563 (2015); (4) Margaret Ryznar, "The Odd Couple: The Estate Tax and Family Law," 76 La. L. Rev. 523 (2015); (5) Reid Kress Weisbord, "Trust Term Extension," 67 Fla. L. Rev. 73 (2015). The articles from 2014 are: (1) Mark L. Ascher, "Federalization of the Law of Charity," 67 Vand. L. Rev. 1581 (2014); (2) Naomi Cahn, "Probate Law Meets the Digital Age," 67 Vand. L. Rev. 1697 (2014); (3) Rebecca N. Morrow, "Valuation in Light of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts for Built-In Gains," 102 Ky. L.J. 653 (2014); (4) Jeffrey Schoenblum, "Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation," 67 Vand. L. Rev. 1945 (2014); (5) Jacob L. Todres, "Bad Tax Shelters -- Accountability or the Lack Thereof: Ten Years of Tax Malpractice," 66 Baylor L. Rev. 602 (2014).

Keywords: tax, estate, gift, GRAT, disability, medicaid, family, trust, perpetual, charity, charitable, probate, digital assets, stock options, nongrantor, tax shelter, malpractice

JEL Classification: K1, K19, K34