Faculty

Prof. Mitchell Gans Publishes ‘Final Regulations on Estate Tax Inclusion for GRATs and Similar Arrangements Leave Open Issues’ in Journal of Taxation

Professor Mitchell Gans published an article in the Journal of Taxation, which analyzes recently promulgated regulations under section 2036 of the Internal Revenue Code. The focus of the article, as well as the regulations, is on the estate tax consequences of using so-called GRATs, a very popular estate-planning strategy. The article also considers the validity of a recent IRS ruling on the estate-tax implications of certain management accounts.

Latest Tweets

  • Alumni Spotlight: Rick Collins ’84 https://t.co/xb5E2wGMsX
    about 22 hours ago
  • Alumni Spotlight: Mecca Sykes-Santana ’00 https://t.co/JpVJHDP47o
    about 23 hours ago
  • Prof. Julian Ku Quoted in The New York Times on New Development in US Trade War With China #HofstraExperts https://t.co/84auneOe0D
    about 4 days ago
  • Prof. Julian Ku Discusses Constitution’s Role in US Culture and Law on WSHU Public Radio https://t.co/6GEYrN4hVK
    about 4 days ago
  • Prof. James Sample Interviewed by Business Insider on Likelihood of Trump Impeachment https://t.co/RNQHIpRsqC
    about 4 days ago
  • Prof. Baruch Bush’s Article on Mediation Ethics Published in Ohio State Journal on Dispute Resolution https://t.co/5fL8YTg07V
    about 7 days ago

Archives