Ira Mark Bloom's “Unifying the Rules for Wills and Revocable Trusts in the Federal Estate Tax Apportionment Arena: Suggestions for Reform” discusses the various state laws on federal estate tax apportionment. It also covers the Internal Revenue Code sections dealing with these issues: Sections 2206 (life insurance), 2207 (powers of appointment), 2207A (qualified terminable interest property) and 2208 (transfers with retained life estate). Bloom points out that the 2003 Uniform Estate Tax
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