Tuesday, July 27, 2010
Carlyn S. McCaffrey (Weil, Gotshal & Manges, New York) & Pam H. Schneider (Gadsden Schneider & Woodward, Philadelphia) have published Time Traveling and Generation-Skipping in 2010 and Beyond, 128 Tax Notes 407 (July 26, 2010). Here is the abstract:
In this article, McCaffrey and Schneider look at the GSTT, its prospects, and the complications that the 2010 suspension of its application and its future reinstatement are likely to cause. The one-year reprieve from the GSTT creates several difficult questions.
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