OBTAINING THE GIFT TAX EXCLUSION ON GIFTS IN TRUST: DRAFTING AND LEGISLATIVE SUGGESTIONS

Authors

Zolman Cavitch, Member of the Ohio BarFollow

Abstract

The purposes of this article are to outline the "future interest" pitfalls in the use of various conventional trust provisions, to explore remedial drafting possibilities even under the present law, and to suggest a statutory amendment which will eliminate the fundamental defects of the present poorly-drafted law.

Recommended Citation

Zolman Cavitch, OBTAINING THE GIFT TAX EXCLUSION ON GIFTS IN TRUST: DRAFTING AND LEGISLATIVE SUGGESTIONS, 51 Mich. L. Rev. 621 (1953).
Available at: https://repository.law.umich.edu/mlr/vol51/iss5/2