The Dilemma of an Aging Population: Evaluating the Treatment of Insane Testators in the Modern Probate Process
Bender, Ryan F.
First, the analysis explores the current state of judicial treatment of insane testators in probate and the potential for admitting extrinsic evidence in will contests to improve the protection of testators and beneficiaries. Second, the analysis transitions to a discussion of the deductibility of conditional donations to nonprofit organizations and possible policy changes to deductibility in the case of restricted gifts. Both of these topics are central to a clearer understanding of the trajectory of estate planning in the next half century in the face of a future landscape that includes rising levels of mental illness and the enormous wealth transfer.
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