California's Estate Tax Dilemma

8 Pages Posted: 3 Aug 2006

See all articles by Frank J. Doti

Frank J. Doti

Chapman University, The Dale E. Fowler School of Law

Kevin B. Morriss

Paul Hastings LLP (formerly known as Paul Hastings Janofsky & Walker LLP)

Date Written: 2006

Abstract

As a consequence of the Economic Growth and Tax Reconciliation Act of 2001 (2001 Tax Act), the federal government eliminated the estate tax credit for state death taxes paid after 2004. Due to an anomaly in California constitutional law, the legislature is prohibited from imposing a California estate tax as it had in the past because the California Estate Tax was tied to the federal death tax credit. The authors discuss the details of the problem and suggest alternatives to overcome the significant loss of revenue from wealthy estates.

Keywords: California estate tax dilemma

Suggested Citation

Doti, Frank J. and Morriss, Kevin B., California's Estate Tax Dilemma (2006). Chapman University Law Research Paper No. 2007-02, Available at SSRN: https://ssrn.com/abstract=920938 or http://dx.doi.org/10.2139/ssrn.920938

Frank J. Doti (Contact Author)

Chapman University, The Dale E. Fowler School of Law ( email )

One University Drive
Orange, CA 92866-1099
United States

Kevin B. Morriss

Paul Hastings LLP (formerly known as Paul Hastings Janofsky & Walker LLP) ( email )

695 Town Center Drive
Seventeenth Floor
Costa Mesa, CA 92626
United States
7146686200 (Phone)

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