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Wills, Trusts, & Estates Prof Blog
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Valuing annuities

By Gerry W. Beyer

Gerzog_WendyWendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled Anthony: Absolute Actuarial Tables, 121 Tax Notes (2008).

Here is the abstract if her article:

Anthony v. United States is the most recent circuit court ruling on the section 7520 mandate to use the actuarial tables to value annuities in the decedent’s estate. The article discusses Anthony as well as the lottery cases (Shackleford, Gribauskas, and Cook).

Posted in:
Articles and Estate Tax