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Mitchell M. Gans

The Rivkin Radler Distinguished Professorship and Professor of Law


Degrees

JD, 1974, Hofstra Law Schl; BBA, 1971, Hofstra Univ


Bio

Before joining the Hofstra faculty, Professor Gans had been an associate in the Tax and Trust and Estates Departments at the New York City law firm of Simpson, Thacher & Bartlett and law clerk to Associate Judge Jacob D. Fuchsberg, New York State Court of Appeals. He is an Academic Fellow at the American College of Trust and Estate Counsel. He is also an Adjunct Professor of Law at the NYU School of Law. Professor Gans is a leading scholar in the estate-and-gift tax area. On behalf of the NYU School of Law, he will teach this upcoming year an eight-week course in estate and gift tax to IRS attorneys throughout the country. He previously taught a similar course for the IRS on valuation methodology. He is a frequent lecturer for ALI-ABA, NYU, the American College of Trust and Estate Counsel, the ABA and other groups. He currently serves on an advisory committee to the New York State legislature that is studying the revision of trust law in New York. Professor Gans has published articles in the Boston University Law Review, Emory Law Journal, University of Georgia Law Review, Notre Dame Law Review, Virginia Tax Review, Florida Tax Review and Tax Notes, among others. He is also the co-author of a book on the ethical obligations the Treasury imposes on tax practitioners.

PDF file icon Curriculum Vitae


Publications

BOOKS:

CIRCULAR 230 DESKBOOK, PLI (July 2006)

ARTICLES:

STICKY COPYRIGHTS: DISCRIMINATORY TAX RESTRAINTS ON THE TRANSFER OF INTELLECTUAL PROPERTY, 67 WASH. & LEE REV.67 Wash. & Lee Rev. 25 (2010)

Final Regs on Deducting Expenses and Claims under Section 2053, Part I, 37 Est. Plan. 3 (May 2010)

Final Regs on Deducting Expenses and Claims under Section 2053, Part II, 37 Est. Plan. 15 (June 2010)

Duty to Diversify: Mandatory v Default Law, Jotwell (forthcoming)

RETROACTIVE ESTATE TAX: CAN IT BE MADE CONSTITUTIONAL? TAX NOTES__2010 TNT 7-8(January 11, 2010)

IRS RULES SELF-SETTLED ALASKA TRUST WILL NOT BE IN GRANTOR?S ESTATE, 37 ESTATE PLANNING 3(January 2010)

NO GAIN AT DEATH, TRUSTS AND ESTATES(February 2010)

THE IMPOSSIBLE HAS HAPPENED: NO FEDERAL ESTATE TAX, NO GST TAX AND CARRYOVER BASIS FOR 2010, 112 JOURNAL OF TAXATION 68(February 2010)

A BENEFICIARY AS TRUST OWNER: DECODING SECTION 678, 35 ACTEC JOUNAL 190(Fall 2009)

CELEBRITY, DEATH AND TAXES: MICHAEL JACKSON?S ESTATE, 2009 TAX NOTES 200-11(October 19, 2009)

A LOOK AT THE FINAL SECTION 2053 REGULATIONS, WEALTH TRANSFER PLANNING(November 2009)

LEIMBERG ON-LINE: IRS RULES SELF-SETTLED ALASKA TRUST NOT IN GRANTOR?S ESTATE(November 20, 2009)

LEIMBERG ON-LINE: PROBLEMS FOR MARRIED PERSONS WHO DIE IN 2010 IN STATES WITH INDEPENDENT DEATH TAXES (December 31, 2009)

Untangling installment payments of estate tax under Section 6166, 36 Estate Planning 3 (2009)

Notable Changes Seen with 2008 Amendments to Section 6694 and Treasury's Final Tax Return Preparer Penalty Regulations, BNA Daily Tax Report, No. 25 at J-1 (February 10,2009)

Steve Leimberg on-line Newsletter: Final Return Preparer Penalty Regulations (February 5, 2009)

Steve Leimberg on-line Newsletter: Another Look at Spousal Lifetime Access Trusts (December 18, 2008)

Steve Leimberg on-line Newsletter: CRT Arrangement Deemed Transaction of Interest (November 11, 2008)

Steve Leimberg on-line Newsletter: Analysis of Tax Amendment carried in Bailout Legislation (October 22, 2008)

Final Regulations on Estate Tax Inclusion for GRATs and SimilarArrangements Leave Open Issues, 109 J. Tax'n 217 (October 2008)

The Estate Tax Fundamentals of Celebrity and Control, 118 Yale L.J. Pocket Part 50 (2008), http://thepocketpart.org/2008/09/29/gans.html (September 30, 2008)

Proposed Tax Return Preparer Penalty Regulations: A Comparison with Existing Guidance, 34 ACTEC Journal 77 (Fall 2008) (published in September 2008)

Leimberg online service, Notice 2008-13 IRS Fleshes Out New Return Preparer and Advisor Rules under Section 6694

Heath Ledger's Estate: Why Daughter Matilda, Who Was Left Nothing in Her Father's Will, Might Have a Claim to Everything, Findlaw (May 12, 2008)

Circular 230 and Preparer Penalties: Evil Siblings for Practitioners, Tax Notes (April 28, 2008)

Postmortem Rights of Publicity: The Federal Estate Tax Consequences of New State-Law Property Rights, 117 Yale L.J. Pocket Part 203 (2008), http://thepocketpart.org/2008/04/01/ganscrawfordblattmachr.html. (4/8/08).

 Notice 2008-13Offers Interim Guidance on Tax Return Preparation and Advice,22DTR J-1 (February 4, 2008)

TREATMENT OF GRATs UNDER THE SECTION 2036 PROPOSED REGUALTIONSQUESTIONS REMAIN 107 J. Tax'n 143 (2007)

ESTATE TAX EXEMPTION PORTABILITY: WHAT SHOULD THE IRS DO? ANDWHAT SHOULD PLANNERS DO IN THE INTERIM?  42 Real Property Probate and Trust Journal 413__ (2007)

THE EASIEST TAX TO AVOID 115 Tax Notes 1061 (2007)

PROPOSED RETAINED INTEREST REGS: MUCH LEFT UNANSWERED 116 Tax Notes 127 (2007)

SUPERCHARGED CREDIT SHELTER TRUST Probate & Property No. 4 (July/August 2007)

REFORMING THE GIFT TAX AND MAKING IT ENFORCEABLE 87 B.U. L. Rev. 101 (2007)

THE WORLD?S GREATEST GIFT TAX MYSTERY, SOLVED Tax Notes (April 16, 2007)

NEW PENALTIES ON APPRAISERS AND RELATED VALUATION WORRIES SPAWNED BY THE PENSION PROTECTION ACT OF 2006 ACTEC Journal (Spring 2007)

FAMILY LIMITED PARTNERSHIP: DUELING DICTA 35 Cap U. L. Rev. 1 (2006)

WHAT ESTATE PLANNERS NEED TO KNOW ABOUT THE NEW PENSION ACT 105 J. Tax?n 199 (October 2006)

A NEW MODEL FOR IDENTIFYING BASIS IN LIFE INSURANCE POLICIES:IMPLEMENTATION AND DEFERENCE, 7 Fla. Tax Rev. 569 (2006)

QUADPARTITE WILL REDUX: COPING WITH THE EFFECTS OF DECOUPLING, Estate Planning (October 2005)

MAKING SPOUSAL ESTATE TAX EXEMPTIONS TRANSFERRABLE,Probate & Property (forthcoming)

CIRCULAR 230 REDUX: QUESTIONS OF VALIDITY AND COMPLIANCESTRATEGIES, 107 Tax Notes 1533 (June 20, 2005)

THE APPLICATION OF CIRCULAR 230 IN ESTATE PLANNING, 107 Tax Notes 61 (April 4, 2005)

QUADPARTITE WILL: DECOUPLING AND THE NEXT GENERATION OFINSTRUMENTS WILL, 32 Estate Planning 3 (April 2005)

DEFERENCE AND FAMILY LIMITED PARTNERSHIPS: A CASE STUDY,39 Heckerling Institute on Estate Planning. Ch.5 (2005)

GIFTS BY FIDUCIARIES BY TAX OPTIONS AND ELECTIONS,Probate & Property (November/December 2004)

SOME GOOD NEWS ABOUT GRANTOR TRUSTS: REV. RUL. 2004-64, Estate Planning (October 2004)

POSSIBLE STRATEGY TO MAKE FULLER USE OF EACH SPOUSE?SEXEMPTION,16 Probate Practice Reporter 1, no. 7 (July 2004)

ESTATE TAX, DECOUPLING,New York Law Journal (June 25, 2004)

THE FINAL INCOME REGULATIONS, THEIR MEANING AND IMPORTANCE,103 Tax Notes 891 (May 17, 2004)

STRANGI: A CRITICAL ANALYSIS AND PLANNING SUGGESTIONS,Tax Notes (September 1, 2003)

DEATHBED PLANNING, TRUSTS & ESTATES,(December 2002)

INCOME TAX EFFECTS OF TERMINATION OF GRANTOR TRUST STATUS BY REASON OF THE GRAND TOUR?S DEATH,97 Journal of Taxation 149 (2002)

DEFERENCE AND THE END OF TAX PRACTICE,36 Real Property, Probate and Trust Journal 731 (2002)

LIFE INSURANCE: SOME COMMON 2035/2036 PROBLEMS,Trusts and Estates (May 2000)

THE ANTI-HUBERT REGULATIONS,87 Tax Notes 969 (May 15, 2000)

FEDERAL TRANSFER TAXATION AND THE ROLE OF STATE LAW: DOES THE MARITAL DEDUCTION STRIKE THE PROPER BALANCE?48 Emory L.J. 101 (1999)

GRITS, GRATS & GRUTS: PLANNING AND POLICY,11 Va. Tax Rev. 761 (1992).

AN ANALYSIS OF THE TAMRA CHANGES TO THE VALUATION FREEZE RULES(PT. I), 70 J. Tax'n 14 (1989)

AN ANALYSIS OF THE TAMRA CHANGES TO THE VALUATION FREEZE RULES(PT. II), 70 J. Tax?n 74 (1989)

WILL ADMINISTRATION EXPENSES CHARGED TO INCOME REDUCE THE MARITAL DEDUCTION?,71 J. Tax'n 90 (1989)

PUTTING THE HEAT ON FREEZES,2 Prob. & Prop. 12 (1988)

DISCLAIMERS,46 N.Y.U. Inst. on Fed. Tax ch. 52 (1988)

OBRA WILL REQUIRE REVISION OF SOME ESTATE PLANS,2 Prob. & Prop. 50 (1988)

THE REPEAL OF GENERAL UTILITIES: ESTATE TAX IMPLICATIONS,126 Tr. & Est. 43 (1987)

DOES A WIND-UP TRIGGER THE GRANTOR TRUST RULES IN SPOUSAL REMAINDER TRUSTS?,125 Tr. & Est. 46 (debating Stanley M. Johanson, Fannie Coplin Regents, Professor of Law, University of Texas Law School) (1986)

MARITAL-PROPERTY SETTLEMENTS: THE IMPLICATIONS OF COOK,122 Tr. & Est. 43 (1985)

GIFT TAX: VALUATION DIFFICULTIES AND GIFT COMPLETION,58 Notre Dame L. Rev. 3 (1983)

RE-EXAMINING THE SHAM DOCTRINE: WHEN SHOULD AN OVERPAYMENT BE REFLECTED IN BASIS?,30 Buff. L. Rev. 95 (1981)


Recent Courses Taught

Course Title Level
LAW 4805 FED INCOME TAXATION OF INDVDLS Graduate
LAW 4837 WILLS,TRUSTS AND ESTATES Graduate
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