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IRA MARK BLOOM, Unifying the Rules for Wills and Revocable Trusts in the Federal Estate Tax Apportionment Arena: Suggestions for Reform, 62 University of Miami Law Review 767 (April 2008)

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

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

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