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The Journal of Wealth Management

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Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax

Robert Gordon, David Joulfaian and James Poterba
The Journal of Wealth Management Summer 2016, 19 (1) 27-33; DOI: https://doi.org/10.3905/jwm.2016.19.1.027
Robert Gordon
is president of Twenty-First Securities and an adjunct professor at New York University’s Stern School of Business in New York, NY.
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  • For correspondence: bob@twenty-first.com
David Joulfaian
is affiliated with the Office of Tax Analysis at the Treasury Department in Washington, DC.
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  • For correspondence: david.joulfaian@treasury.gov
James Poterba
is the Mitsui Professor of Economics at Massachusetts Institute of Technology and president of the National Bureau of Economic Research in Cambridge, MA.
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  • For correspondence: poterba@mit.edu
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Article Information

vol. 19 no. 1 27-33
DOI 
https://doi.org/10.3905/jwm.2016.19.1.027

Published By 
Pageant Media Ltd
Print ISSN 
1534-7524
Online ISSN 
2374-1368
History 
  • Published online April 30, 2016.

Copyright & Usage 
© 2016 Pageant Media Ltd

Author Information

  1. Robert Gordon
    1. is president of Twenty-First Securities and an adjunct professor at New York University’s Stern School of Business in New York, NY. (bob{at}twenty-first.com)
  2. David Joulfaian
    1. is affiliated with the Office of Tax Analysis at the Treasury Department in Washington, DC. (david.joulfaian{at}treasury.gov)
  3. James Poterba
    1. is the Mitsui Professor of Economics at Massachusetts Institute of Technology and president of the National Bureau of Economic Research in Cambridge, MA. (poterba{at}mit.edu)
  1. To order reprints of this article, please contact Dewey Palmieri at dpalmieri{at}iijournals.com or 212-224-3675.
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The Journal of Wealth Management: 19 (1)
The Journal of Wealth Management
Vol. 19, Issue 1
Summer 2016
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Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax
Robert Gordon, David Joulfaian, James Poterba
The Journal of Wealth Management Apr 2016, 19 (1) 27-33; DOI: 10.3905/jwm.2016.19.1.027

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Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax
Robert Gordon, David Joulfaian, James Poterba
The Journal of Wealth Management Apr 2016, 19 (1) 27-33; DOI: 10.3905/jwm.2016.19.1.027
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  • Article
    • Abstract
    • ESTATE TAX RETURN FILINGS FOR 2010
    • CASE 1: A MARRIED DECEDENT LEAVING A SPOUSAL BEQUEST
    • CASE 2: A DECEDENT WITH A LARGE CHARITABLE BEQUEST
    • CASE 3: ESTATES WITH SUBSTANTIAL LIFETIME GIFTS
    • CASE 4: ESTATES WITH ASSETS FACING CAPITAL GAINS TAX RATES ABOVE 20%
    • CASE 5: ESTATES WITH SUBSTANTIAL DEBT
    • CASE 6: ESTATES OF DECEDENTS FROM COMMUNITY PROPERTY STATES
    • CASE 7: ESTATES OF DECEDENTS FROM STATES WITH SUBSTANTIAL ESTATE TAXES
    • CONCLUSION: ESTATES ARE COMPLICATED, GENERALIZATION IS DIFFICULT
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