Professor Cooper's Articles include the following. For a complete listing, please visit his SSRN page.
Time for Permanent Estate Tax Reform
81 UMKC L. REV. 277 (2012) (symposium issue, solicited)
Dead Hand Investing: the Enforceability of Trust Investment Directives
37 ACTEC L.J. 365 (2011)
Reprinted in NAEPC JOURNAL OF ESTATE & TAX PLANNING (2013)
Shades of Gray: Applying the Benefit-the-Beneficiaries Rule to Trust Investment Directives
90 B.U. L. Rev. 2383 (2010)
Ghosts of 1932: The Lost History of Estate and Gift Taxation
9 FLA. TAX REV. 875 (2010)
Excerpted as “Lessons of 1932,” ESTATE PLANNING STUDIES, Jul. 2010
Empty Promises: Settlor’s Intent, the Uniform Trust Code, and the Future of Trust Investment Law
88 B.U. L. Rev. 1165 (2008)
Speak Clearly and Listen Well: Negating the Duty to Diversify Trust Investments
33 OHIO N.U. L. REV. 903 (2007) (Symposium Issue)
A Lapse in Judgment: Ruotolo v. Tietjen and Interpretation of Connecticut’s Anti-Lapse Statute.
20 QUINNIPIAC PROB. L. J. 204 (2007)
Reprinted in JUDICIAL INTERPRETATION: CONTEMPORARY ISSUES (K. Padmaja ed., 2008)
Interstate Competition and State Death Taxes: A Modern Crisis in Historical Perspective
33 PEPP. L. REV. 835 (2006)
Reprinted in modified form in MONTHLY DIGEST OF TAX ARTICLES, Dec. 2007, at 29.
State Estate Taxes after EGTRRA: A Long Day’s Journey into Night
17 QUINNIPIAC PROB. L.J. 317 (2004) (with John R. Ivimey and Donna D. Vincenti)
Professor Cooper's SSRN page