Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name? The Federal Estate Tax Marital Deduction.
Alan N. Polasky,
Marital Deduction Formula Clauses in Estate Planning-Estate and Income Tax Considerations,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol63/iss5/3