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LIRA@BC Law

Abstract

Currently, the estate tax does not accurately value the property and transactions that it is meant to cover. Additionally, the marital and charitable deductions do not reflect actual associated transfers, instead skewing their benefits away from their purported beneficiaries. This Article proposes reforming the estate tax by eliminating these sources of unreality and distortion, and to make the current estate tax a reality-based tax. Through six specific proposals, the Article identifies solutions to the problems associated with testamentary transfers, puts forth alternative methods of valuation to prevent gaming of transfer taxes, and offers significant modifications to two deduction provisions.

Files

File nameDate UploadedVisibilityFile size
12_gerzog_A1b.pdf
8 Sep 2022
Public
496 kB

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Metadata

  • Subject
    • Estates and Trusts

    • Taxation-Federal Estate and Gift

  • Journal title
    • Boston College Law Review

  • Volume
    • 57

  • Issue
    • 3

  • Pagination
    • 1037

  • Date submitted

    8 September 2022