Examining The Politics of Estate Tax Reform

Edward J. McCaffery (professor of law, University of Southern California) has published his article entitled Through the Looking Glass: The Politics of Estate Tax Reform, 35 Am. C of Trust and Estate Counsel J. 121 (2009). 

The following is an excerpt from the beginning of the article:

Here we go again. Trusts and estate practitioners sleep anxiously, uncertain of what Washington will do next to affect the centerpiece of their professional lives: the gift and estate tax.  Repeal or repair?  Stronger or weaker? Whither the law?

As we lose sleep over these questions and write or read articles like this one, we ought to bear in mind that we have been down this path before.