David L. Starbuck (Baker Hostetler, Denver) has published Buyer Beware: Test-Driving the 2010-2011 Gift Tax Regime,129 Tax Notes 1231 (Dec. 13, 2010). Here is the abstract:
Existing 2010 and 2011 estate, gift, and generationskipping transfer tax law has created an uncertain environment in which estate planning professionals must advise their clients. This article analyzes how these confusing rules most likely apply to specific fact patterns that practitioners deal with daily.
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