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Full-Text Articles in Legal History
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
Brett T. Bradford
This paper explores the confusion surrounding the repeal of the federal estate tax for the year 2010. The Economic Growth Tax Relief Reconciliation Act gradually scaled down the federal estate tax and eventually repealed the tax in 2010. The Act has a sunset provision that would return the tax to a much higher rate than has been seen in recent times. This paper explores the history, intent and purpose of federal estate taxes; the intent and purpose behind the repeal in EGTRAA; and what attempts congress has made to fix the mess.
Gay And Lesbian Elders: Estate Planning And End-Of-Life Decisionmaking, Nancy J. Knauer
Gay And Lesbian Elders: Estate Planning And End-Of-Life Decisionmaking, Nancy J. Knauer
Nancy J. Knauer
This Article addresses the three areas of core concern for gay and lesbian elders -- chosen family, financial insecurity, and anti-gay bias in the context of estate planning. The first section provides an overview of the current generation of gay and lesbian elders, including a summary of pre-Stonewall history and existing demographic information. The second section outlines the challenges associated with drafting an estate plan that favors chosen family over next of kin. The third section engages the topic of financial insecurity, discussing various benefits and government programs, such as social security and Medicaid planning. The fourth and final section …