Professors Mitchell Franklin & Michaele L. Morrow has published their article, Where Should I Die? State and Federal Estate Tax Considerations, in Tax Notes.  The Abstract is as follows:

In this article, Franklin and Morrow discuss the history of the federal estate tax and examine how its repeal might interact with the various state inheritance and estate taxes. The authors also offer predictions for the future of the estate tax at the federal and state levels.

See full article at Tax Notes (subscription required).

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.