Professor Elaine Hightower Gagliardi on State Death Tax Considerations in Making Lifetime Transfers (PDF)
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The phase out and eventual repeal of the state death tax credit in favor of a state death tax deduction has significantly impacted estate planning for clients living in states imposing an estate or inheritance tax. The state death tax credit elimination has also significantly impacted state revenue. This EIA discusses the states' response to the state death tax credit repeal, domicile considerations, and lifetime transfers to minimize estate tax.
Elaine Hightower Gagliardi is a Professor of Law at The University of Montana School of Law. She co-authors Modern Estate Planning (LexisNexis), and Federal Estate and Gift Tax Questions and Answers (LexisNexis), and she currently authors How to Save Time and Taxes Handling Estates (Matthew Bender & Co.). She also serves as an academic fellow of the American College of Trust and Estate Counsel.
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