Review of Reviews: “How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning,” Quinnipiac Probate Law Journal (2021)Review of Reviews: “How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning,” Quinnipiac Probate Law Journal (2021)

^“How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning,” an article with a dramatic sounding title, is a very useful and pragmatic read for all trusts and estates attorneys and others in the field. It’s a well- paced accounting of major developments in case law surrounding Internal Revenue Code Section 2036, a subject that’s held increased relevance as it’s evolved.

At a high level, the article is a great resource to practitioners and others for many reasons. First, it confronts and organizes a topic (IRC Section 2036), which trusts and estates attorneys find themselves consistently grappling with and must continually refresh themselves on, and is nonetheless constantly changing and evolving. Said evolution and cha...