Ira Mark Bloom's “Unifying the Rules for Wills and Revocable Trusts in the Federal Estate Tax Apportionment Arena: Suggestions for Reform” discusses the various state laws on federal estate tax apportionment. It also covers the Internal Revenue Code sections dealing with these issues: Sections 2206 (life insurance), 2207 (powers of appointment), 2207A (qualified terminable interest property) and 2208 (transfers with retained life estate). Bloom points out that the 2003 Uniform Estate Tax Appo
All access premium subscription
Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on WealthManagement.com.