The scope of this article is limited to the discussion of transfers prompted by motives associated with life and moral obligations; transfers made simultaneously with the execution of a will, or as a part of a plan of testamentary disposition; transfers of life insurance policies; and lastly, valuation of such transfers.
Edward N. Polisher,
Transfers in Contemplation of Death,
2 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol2/iss2/15