Title
Microsoft Word - Manns Oct 5.docx
By
alyneh
Description
NEW REASONS TO REMEMBER THE ESTATE TAXATION OF REVERSIONS F. Philip Manns, Jr.∗ Editors’ Synopsis: When a transfer of real property creates a future interest in a party without expressly providing whether that party must survive all others in possession prior, the common law has traditionally refused to imply such a requirement. Recently, various reform movements have proposed reversing this rule. Where such a reversal fails to likewise negate the reversion created by the change, the transferor...

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