Estate Tax Liens: The Surprising Truth That Estate Planning and Real Estate Lawyers Often Ignor
Steven B. Gorin and Erika N. Reynolds
Estate Tax LiensThe Surprising Truth ThatEstate Planning and Real EstateLawyers Often IgnoreBy Steven B. Gorin and Erika N. Reynolds Imposition ofthe Estate Tax LienThe estate tax lien has some surprising aspects that affect not only probate and trust lawyers but also real propertt lawyers who represent buyers of property subject to this (generally unrecorded) lien. These surprises extend to lenders who rely on such property as collateral. If assets pass on a person’s death and are included in...