Robin L. Klomparens (Wagner, Kirkman, Blaine & Youmans, Sacramento) & Betty J. Little (Weintraub Genshlea Chediak Sproul, Sacramento) have published Proposal to Reinstitute Death Tax Credit, also available on the Tax Analysts web site as Doc 2005-12667, 2005 TNT 115-35. Here is the abstract:
Consideration should be given to reinstituting the state death tax credit if the estate tax system is revised. This would minimize and/or eliminate many of the cumbersome and complex provisions that exist, which a practitioner must plan appropriately for, when a client holds out of state property.
