Mitchell Gans
		Professor of Law
		B.B.A., J.D., Hofstra University
		Phone:  (516) 463-5876 Fax:  (516) 463-6091 E-mail:  lawmmg@hofstra.edu

Publications

DEFERENCE AND THE FAMILY LIMITED PARTNERSHIP PROBLEM. (University of Miami Institute on Estate Planning) (forthcoming)

SOME GOOD NEWS ABOUT GRANTOR TRUSTS: REV. RUL. 2004-64. Estate Planning (October 2004)

POSSIBLE STRATEGY TO MAKE FULLER USE OF EACH SPOUSE'S EXEMPTION. Probate Practice (July 2004)

ESTATE TAX, DECOUPLING. New York Law Journal (June 25, 2004)

THE FINAL INCOME REGULATIONS, THEIR MEANING AND IMPORTANCE. 103 Tax Notes 891 (May 17, 2004)

STRANGI: A CRITICAL ANALYSIS AND PLANNING SUGGESTIONS. Tax Notes (September 1, 2003)

DEATHBED PLANNING, TRUSTS & ESTATES (December 2002)

INCOME TAX EFFECTS OF TERMINATION OF GRANTOR TRUST STATUS BY REASON OF THE GRAND TOUR'S DEATH, 97 Journal of Taxation 149 (2002)

DEFERENCE AND THE END OF TAX PRATICE, 36 Real Property, Probate and Trust Journal 731 (2002)

LIFE INSURANCE: SOME COMMON 2035/2036 PROBLEMS,Trusts and Estates (May 2000)

THE ANTI-HUBERT REGULATIONS, 87 Tax Notes 969 (May 15, 2000)

FEDERAL TRANSFER TAXATION AND THE ROLE OF STATE LAW: DOES THE MARITAL DEDUCTION STRIKE THE PROPER BALANCE? 48 Emory L.J. 101 (1999)

GRITS, GRATS & GRUTS: PLANNING AND POLICY, 11 Va. Tax Rev. 761 (1992).

AN ANALYSIS OF THE TAMRA CHANGES TO THE VALUATION FREEZE RULES (PT. I), 70 J. Tax'n 14 (1989)

AN ANALYSIS OF THE TAMRA CHANGES TO THE VALUATION FREEZE RULES (PT. II), 70 J. Tax'n 74 (1989)

WILL ADMINISTRATION EXPENSES CHARGED TO INCOME REDUCE THE MARITAL DEDUCTION?, 71 J. Tax'n 90 (1989)

PUTTING THE HEAT ON FREEZES, 2 Prob. & Prop. 12 (1988)

DISCLAIMERS, 46 N.Y.U. Inst. on Fed. Tax ch. 52 (1988)

OBRA WILL REQUIRE REVISION OF SOME ESTATE PLANS, 2 Prob. & Prop. 50 (1988)

THE REPEAL OF GENERAL UTILITIES: ESTATE TAX IMPLICATIONS, 126 Tr. & Est. 43 (1987)

DOES A WIND-UP TRIGGER THE GRANTOR TRUST RULES IN SPOUSAL REMAINDER TRUSTS?, 125 Tr. & Est. 46 (debating Stanley M. Johanson, Fannie Coplin Regents, Professor of Law, University of Texas Law School) (1986)

MARITAL-PROPERTY SETTLEMENTS: THE IMPLICATIONS OF COOK, 122 Tr. & Est. 43 (1985)

GIFT TAX: VALUATION DIFFICULTIES AND GIFT COMPLETION, 58 Notre Dame L. Rev. 3 (1983)

RE-EXAMINING THE SHAM DOCTRINE: WHEN SHOULD AN OVERPAYMENT BE REFLECTED IN BASIS?, 30 Buff. L. Rev. 95 (1981)