Equitable Apportionment: Recent Cases and Continuing Trends
71 Pages Posted: 1 Apr 2007
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
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