• Estate Tax Planning And The Codified Economic Substance Doctrine: An Uneasy Connection
  • July 9, 2012 | Authors: Bruce Givner; Owen Kaye
  • Law Firm: Givner & Kaye A Professional Corporation - Los Angeles Office
  • The Economic Substance Doctrine was codified in March, 2010. Estate tax planning was clearly not an intended target. This article gives an overview of the doctrine and its California counterpart, including significant problems and open issues, and then discusses the possible application of the statute to common estate tax planning techniques.