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Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur
Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur
Publications
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the course of the next five years the provision was expanded, providing additional wealth transfer taxation and income taxation benefits. This essay proposes that unless limited, such benefits are inconsistent with established taxation principles and also have the potential to undermine the integrity of the wealth transfer tax structure and the progressive nature of the income tax.
Do They Practice What We Teach?: A Survey Of Practitioners And Estate Planning Professors, Wayne M. Gazur
Do They Practice What We Teach?: A Survey Of Practitioners And Estate Planning Professors, Wayne M. Gazur
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This article presents the results of a 1998 mail survey sent to members of the American Bar Association Real Property, Probate & Trust Law Section and to law professors teaching estate planning. The principal goal of the survey was to compare the opinions of practitioners and law professors concerning the importance of 31 estate planning issues and techniques. The survey also included an open-ended solicitation of issues deemed significant by the participant.
The survey found consistency between practitioner and professor responses with respect to techniques such as Crummey planning. Legal education appears to be effective in dealing with core principles. …
Muddling Along With The Federal Wealth Transfer Tax: A Survey Of Practitioners And Law School Professors, Wayne M. Gazur
Muddling Along With The Federal Wealth Transfer Tax: A Survey Of Practitioners And Law School Professors, Wayne M. Gazur
Publications
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this Article, the author presents the results of his survey of members of the American Bar Association Real Property, Probate and Law Section about this issue and other reforms which have been enacted or suggested.