Planning for Property Interests in More than One State After the Demise of the State Death Tax Credit
William S. Forsberg and Darren M. Wallace
28 Automatic States 10By Choice States 12 Stand-Alone States One of the most sweeping changes to federal estate tax law was the passage of the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001. Pub. L. No. 107–16, 115 Stat. 38 (2001). As widely discussed in planniin circles, EGTRRA dramatically increases federal exemption amounts until complete repeal of the federal estate tax in 2010 as scheduled. A less publicized, but equally important, provision of EGTRRA is the phaseoou of...