Incentivizing Wills Through Tax

ACTEC Law Journal, Vol. 47, No. 1, pp. 101-106, 2021

7 Pages Posted: 16 Sep 2021 Last revised: 10 Jan 2022

See all articles by Margaret Ryznar

Margaret Ryznar

affiliation not provided to SSRN; Indiana University Robert H. McKinney School of Law

Date Written: August 15, 2021

Abstract

There have been recent calls to loosen will formalities in order to allow more people to execute wills, the importance of which has been highlighted by the COVID-19 pandemic. The reduction of necessary will formalities can be successful in expanding the use of wills, as can potential tax incentives for creation of wills, such as a tax credit. However, there are numerous advantages to using tax to initiate change, as considered in this Article.

Keywords: tax, tax law, wills, trusts & estates, estate planning, COVID-19, coronavirus, pandemic

Suggested Citation

Ryznar, Margaret and Ryznar, Margaret, Incentivizing Wills Through Tax (August 15, 2021). ACTEC Law Journal, Vol. 47, No. 1, pp. 101-106, 2021, Available at SSRN: https://ssrn.com/abstract=3905601 or http://dx.doi.org/10.2139/ssrn.3905601

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

affiliation not provided to SSRN

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