Wills, Trusts & Estates Prof Blog

Top SSRN Downloads

Here are the top downloads from November 4, 2008 to January 3, 2008 from the SSRN Journal of Wills, Trusts, & Estates Law for all papers announced in the last 60 days.

Rank	Downloads	Paper Title
1	150	Take the Money and Run - The Impact of the HEART Act on the Ultimate Estate Plan: Expatriation to Avoid U.S. Income, Estate and Gift Tax Kathleen Macaulay, University of Houston Law Center, Date posted to database: November 9, 2008 Last Revised: November 20, 2008
2	124	Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes Lily L. Batchelder, Surachai Khitatrakun, New York University School of Law, The Urban Institute - Tax Policy Center, Date posted to database: May 16, 2008 Last Revised: October 31, 2008
3	61	Financing Reverse Exchanges and Safeguarding Exchange Proceeds Bradley T. Borden, Washburn University - School of Law, Date posted to database: November 1, 2008 Last Revised: November 1, 2008
4	54	The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax? Paul L. Caron, James R. Repetti, University of Cincinnati - College of Law, Boston College - Law School, Date posted to database: November 5, 2008 Last Revised: November 6, 2008
5	50	Family Values, Inheritance Law, and Inheritance Taxation Anne Alstott, Harvard University - Harvard Law School, Date posted to database: November 13, 2008 Last Revised: November 27, 2008
6	34	Replacing the Estate Tax with a Re-Imagined Accessions Tax Joseph M. Dodge, Florida State University College of Law, Date posted to database: October 20, 2008 Last Revised: October 20, 2008
7	26	Anthony: Absolute Actuarial Tables Wendy C. Gerzog, University of Baltimore - School of Law, Date posted to database: October 29, 2008 Last Revised: October 29, 2008
8	16	Postmortem Conception and a Father's Last Will Kristine S. Knaplund, Pepperdine University, Date posted to database: November 3, 2008 Last Revised: November 3, 2008
9	12	Wills, Trusts, Guardianships, and Fiduciary Administration Mary F. Radford, Georgia State University - College of Law, Date posted to database: December 3, 2008 Last Revised: December 5, 2008