Back to the Future Interest: The Origin and Questionable Legal Basis of the Use of Crummey Withdrawal Powers to Obtain the Federal Gift Tax Annual Exclusion

Authors

Bradley E.S. Fogel, St. Louis University School of Law

Recommended Citation

Fogel, Bradley E.S. (2023) "Back to the Future Interest: The Origin and Questionable Legal Basis of the Use of Crummey Withdrawal Powers to Obtain the Federal Gift Tax Annual Exclusion," Florida Tax Review: Vol. 6: No. 1, Article 3.
Available at: https://scholarship.law.ufl.edu/ftr/vol6/iss1/3