Article on Estate Tax and Family Law

Margaret Ryznar (Indiana University Robert H. McKinney School of Law) recently published an article entitled, The Odd Couple: The Estate Tax and Family Law, Louisiana Law Review, Forthcoming.  Provided below is the abstract from SSRN:

Although the estate tax is dynamic and frequently the center of tax policy debates, the right to inherit in the United States and many other countries is well-established. In the United States, inheritance rights are deeply rooted in the law. There also have been many economic arguments offered to support inheritance rights, often hinged on the positive incentives created by inheritance. However, there is another important reason for inheritance that this Article considers — the family.

Special thanks to Naomi Cahn (Harold H. Greene Professor of Law, George Washington University School of Law) for bringing this article to my attention.