The “Non-Probate Revolution” – Estate Tax and Administration Issues

Consequences of the Non-Probate Revolution:  Tax and  Administration Issues for Estates By  Richard W. Mulvey, CPA, MA The term “non-probate revolution” is generally attributed to law professor John H. Langbein, who, while at the University of Chicago in 1984, published a seminal work that examined the declining importance of the probate process  and with it, the future of the laws of […]