Call for Papers: Constitutional Issues in the Trusts and Estates Field

The American College of Trust and Estate Counsel (ACTEC) announces a Call for Papers with a focus on constitutional issues in the trusts and estates field over the past 50 years, since the founding of the ACTEC Law Journal. This special issue of the ACTEC Law Journal will be devoted to considering how state and federal constitutions affect trust and estates scholarship and practice. 

Submissions might respond to past or pending Supreme Court cases, might predict the future impact of constitutional issues, and might consider state-focused topics. For example, in the federal constitutional context, Moore v U.S. is currently pending in the Supreme Court.  The decision – which will likely decide whether the Sixteenth Amendment imposes a realization requirement -- could have a significant impact on the constitutionality of a wealth tax, a mark-to-market regime, or perhaps a gain-at-death tax.  Another case to be decided this term that could be resolved on constitutional grounds and that could have an extraordinary impact on tax practice is Loper Bright Enterprises v. Raimondo (raising the question whether Chevron deference should be eliminated). Other recent Supreme Court cases raising constitutional issues of interest to the trust-and-estate community include North Carolina Dept. v Kimberly Rice Kaestner 1992 Trust, 139 S. Ct. 2213 (2019) (due process limitations on the state taxation of trusts located in another state), and Sveen v Melin, 138 S. Ct. 1815 (2018) (constitutionality of retroactive application of divorce-revocation statute). 

This issue will be comprised of multiple shorter articles (2500-5000 words).

Procedure for Submissions

Authors wishing to contribute to this special volume should email a brief proposal with estimated word count to: Professor David Horton, Editor, ACTEC Law Journal, at [email protected]. Please include “ACTEC Theme Volume” in the subject line of your e-mail.

Deadline to Submit Proposals: Wednesday, March 20, 2024

Selected articles will be published in the ACTEC Law Journal, Volume 50, Issue 1, with an anticipated publication date of December 2024. Final articles will be due by August 1, 2024.