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Wills, Estates & Trusts,
Tax

Feb. 13, 2023

The estate tax is voluntary

Good estate tax planning is good creditor planning.

Bruce Givner

Of Counsel
KFB Rice, LLP

Email: Bruce@KFBRice.com

Columbia Univ School of Law

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Owen Kaye

Managing Partner
KFB Law Group

12100 Wilshire Blvd #245
Los Angeles , CA 90025

Phone: (310) 207-8008

Fax: (310) 207-8708

Email: owen@kfblawgroup.com

Western State Univ College of Law

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In 1977, the year after one co-author graduated from Columbia Law School, one of his professors wrote an article in the school's law review entitled "A Voluntary Tax? New Perspectives on Sophisticated Tax Avoidance." Professor Cooper's article (available on the internet) described the use of (i) estate freezes, including family limited partnerships and installment sales; (ii) creating tax-exempt wealth, including the use of life insurance; and (iii) disposing of weal...

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