Equitable Apportionment: Recent Cases and Continuing Trends

71 Pages Posted: 1 Apr 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

The author reviews many of the recent cases involving the issue of equitable apportionment of estate taxes and urges states to adopt a bright-line approach to increase the application of equitable apportionment as the default rule.

Keywords: equitable apportionment, estate planning, estate taxes, trusts, wills

Suggested Citation

Gerzog, Wendy C., Equitable Apportionment: Recent Cases and Continuing Trends. Real Property, Probate and Trust Journal ABA, Vol. 41, p. 671, Winter 2007. Available at SSRN: https://ssrn.com/abstract=977505

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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