This comment will explore the existing variations in four commonly encountered areas: joint interests with rights of survivorship, contingent remainder interests, powers of appointment, and life insurance proceeds. Emphasis will also be placed on treatment accorded the surviving spouse and children and the implicit relationship between such treatment and some of the above areas. The essence of this examination will be to inquire whether adoption of an estate tax would be a more suitable vehicle for implementing a local death tax program.
Edward B. Stulberg S.Ed.,
Inheritance Taxation - Selected Provisions of Michigan, Illinois and Ohio - A Study in Application and Justification,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol57/iss6/4