Why the Buffet-Gates Giving Pledge Requires Limitation of the Estate Tax Charitable Deduction

In an article published in Trusts & Estates, Avi Z. Kestenbaum, co-chair of Meltzer Lippe’s Trust & Estates practice group, reviews “Why the Buffet-Gates Giving Pledge Requires Limitation of the Estate Charitable Deduction,” by Edward A. Zelinksky, published in Fla. Tax Rev. Vol 16, No 7 (2014).

Mr. Kestenbaum writes “while the article’s central theme is to argue that the federal estate tax charitable deduction should be limited, it’s so much more in terms of its depth and content, delving into the theories and policies behind the charitable deduction and the estate tax. Professors, students, estate and tax professionals, politicians, Buffett, Gates and others who signed up for the Buffett-Gates Giving Pledge, as well as the media that publicizes it, will find the article raises interesting issues regarding the policy, theory and history behind the charitable deduction and the estate tax. It’s also very well written, structured and enjoyable to read.”

You can read the complete text of this article by clicking the PDF icon below.

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