University tuition costs continue to increase, while education continues to be important. Efforts to alleviate this problem must be undertaken carefully as to not simply aggravate the problem. To this end, this Article proposes that parental contribution towards university tuition be treated...

This article contends that Americans are invested in the tax incentives for retirement savings but do not take full advantage of them. It then suggests changes to the tax-preferred retirement savings options based on successful models, from Canada and the United Kingdom

This article considers a common scenario in which a surviving spouse challenges a prenuptial agreement that granted each spouse a life estate at the other's death, and whether the resulting settlement payment by the estate can qualify for the marital deduction when structured as a statutory...

This article examines two tax proposals recently made by U.S. government leaders in response to the coronavirus pandemic: that state and local tax deduction caps should be lifted and that entertainment expenses should again be deductible