General Problems of Life Insurance in Estate Planning

Authors

Howard E. Tracy, University of Nebraska College of Law

Abstract

I. The Application of Section 2042 … A. Preliminary Problems … B. The Incidents of Ownership Rule … C. The Reversionary Interest Rule

II. The Application of Other Sections … A. Section 2035: Transfers in Contemplation of Death … B. Section 2036: Transfers with Retained Life Estates … C. Section 2037: Transfers Effective at Death

III. Summary

Recommended Citation

Howard E. Tracy, General Problems of Life Insurance in Estate Planning, 36 Neb. L. Rev. 472 (1957)
Available at: https://digitalcommons.unl.edu/nlr/vol36/iss3/5