Article on Gift and Estate Taxes with Joint Tenancies

Bridget J. Crawford (Pace University School of Law) and Michael Epstein (Independent) recently published an article entitled, Basic Gift and Estate Tax Treatment of Joint Tenancies, Tax Notes, Vol. 141, No. 229, 2013.

“This practice-oriented article provides an overview of the gift tax consequences of creating joint tenancies and the estate tax consequences of dying with them.”