Professor Pennell's view on Estate Tax Repeal

This  week I'm attending the 41st Annual Heckerling Institute on Estate Planning in Orlando.  The Institute, sponsored by the University of Miami School of Law, is the nation's leading conference on estate planning.  The first speaker (and my former professor), Jeff Pennell of Emory Law School, stated that he thinks that estate tax repeal is now a dead issue.  We'll see what some of the other commentators have to say as the week goes on.

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