Estate Tax Lien

Steven B. Gorin (partner, Thompson Coburn LLP, St. Louis) and Erika N. Reynolds (J.D. candidate, University of Virginia School of Law) have recently published their article entitled Estate Tax Liens: The Surprising Truth That Estate Planning and Real Estate Lawyers Often Ignore, Prob. & Prop., Jan./Feb. 2007, at 42.

The article covers:

• the imposition of the estate tax lien
• exceptions to the estate tax lien
• priority of the estate tax lien
• ten-year duration
• the estates affected by the estate tax lien
• divestment of lien property and release of liens
• how to avoid the pitfalls of the estate tax lien