Estate Tax Repeal Under EGTRRA: A Proposal for Simplification

Authors

Sergio Pareja, University of New Mexico - School of LawFollow

Document Type

Article

Publication Date

Spring 3-1-2003

Abstract

This Article generally discusses the Economic Growth and Tax Relief Reconciliation Act of 2001 and proposes a relatively simple change that would simplify and reduce the costs of estate planning. Specifically, the Article proposes that the first spouse's unused basis step-up should be transferred to the surviving spouse automatically at the death of the first spouse

Publication Title

Real Property, Probate & Trust Journal

Volume

38

First Page

73

Recommended Citation

Sergio Pareja, Estate Tax Repeal Under EGTRRA: A Proposal for Simplification, 38 Real Property, Probate & Trust Journal 73 (2003).
Available at: https://digitalrepository.unm.edu/law_facultyscholarship/392