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ABA Real Property, Probate & Trust Section Proposes Amendments to § 6166

Paul Caron

Real_property_probate_trust_6The Business Planning Group of the ABA Section on Real Property, Probate & Trust Law has proposed various amendments to § 6166, which allows closely-held businesses to defer payment of estate tax.  The proposal is based on this survey of its members.

About the Author

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Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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