Will the estate of J. D. Salinger, reclusive author of "Catcher in the Rye," escape federal estate tax? If the now-suspended tax is imposed retroactively, how will the estate be valued? Suppose Salinger left publishable manuscripts but also left instructions that they not be published? Could the manuscripts nevertheless have a taxable "fair market value"?Estate planner Richard A. Behrendt prompts such questions in this blog post.
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