Margaret Ryznar, of Indiana University Robert H. McKinney School of Law, has made available for download her article, “Incentivizing Wills Through Tax,” published in ACTEC Forthcoming. The abstract is as follows:
There have been recent calls to loosen will formalities in order to allow more people to execute wills, the importance of which has been highlighted by the COVID-19 pandemic. The reduction of necessary will formalities can be successful in expanding the use of wills, as can potential tax incentives for creation of wills, such as a tax credit. However, there are numerous advantages to using tax to initiate change, as considered in this Article.
To see the full article, click: Incentivizing Wills Through Tax by Margaret Ryznar
Posted by Isabella King, Associate Editor, Wealth Strategies Journal.