Louisiana Law Review Volume 85 Board Announced!

The Louisiana Law Review Volume 84 Board of Editors is proud to announce the Junior Associates selected to serve on the Volume 85 Board of Editors. The Volume 84 Board received excellent candidates for the Volume 85 Board, and we thank everyone who applied. Serving on the Louisiana Law Review Board of Editors is an incredible honor, and we wish the best of luck to the Volume 85 Board!

 

Editor-in-Chief

Tara Roussel

 

Managing Editor

Aidan Doughty

 

Articles Editors

Kaleb Delatte

Morgan Pilcher

 

Production Editors

Kenli Conyers

Gabriella Leccese

 

Online Editor

Ashton Austin

 

Executive Senior Editor

Susannah Theus

 

Senior Editors

Grace Bordelon

Graham Core

Blaine Jacob

Nathan Jagot

Thomas Mackie

Volume 84 Junior Associates Announced!

The Louisiana Law Review Board of Editors and Senior Associates are proud to announce the 25 students selected to serve as Junior Associates for Volume 84.

The Volume 84 Junior Associates are:  

Ashton Austin

Grace Bordelon

Tyler Brewster

Kris Bromley

Patrick Calhoun

Kenli Conyers

Graham Core

Kaleb Delatte

Aidan Doughty

Jack Ducote

Madelyn Graves

Haley Grieshaber

Daniel Gunn

Blaine Jacob

Nathon Jagot

Gabriella Leccese

James LeDoux

Thomas Makie

Caleb O’Connell

Morgan Pilcher

Tara Roussel

Sarah Szwak

Susannah Theus

William Wood

Philip Young

Junior Associates Selected for Publication in Volume 84 Announced!

The Louisiana Law Review Volume 83 Board of Editors is proud to announce the Junior Associates selected for publication in Volume 84:

Haley Baker – Curing the Federal Infection: Restoring Louisiana Code of Civil Procedure Article 1915 to its Louisiana Form.  

 

Megan Broussard – The “Foreseeable Risk” of Chilling Dissent: Proposing First Amendment Limitations on the Scope of Negligent Protest Liability 

 

Matthew Clark – Use It or Lose It: Revising Louisiana’s Process to Establish Paternity

 

Zachary Crawford – Let’s Give Digital: How Louisiana’s Laws Governing Inter Vivos Donations are Unequipped to Handle the Growing Popularity of Digital Assets. 

 

Elise Diebold – ‘Til Death Do Us Part? Louisiana’s Inconsistent Approach to Divorce Litigation After a Decedent-Spouse’s Death  

 

Evan Gaudet – How a Correct Reading of Louisiana’s Comparative Fault Articles Will Spell Disaster for Louisiana Employers

 

Tyler Hays ­– Armed and Dangerous[ly Designed Products] – Defining Liability for Firearm Manufacturers Under the Louisiana Products Liability Act 

 

Tess Layton – Control, Alt, Delete: Understanding the Implications of Courts’ Current Interpretation of 17 U.S.C.§ 1202(b) 

 

Julien LeBlanc ­– Breaking a Piece from the Castle Wall: The Multi-Circuit Split Over § 230(e)(2) of the 

Communications Decency Act and its Expansion of Liability for Interactive Computer Services

 

Tyler LeBlanc ­– The Lost Ark of a Social Covenant: Progressing Social Covenants from Moral Commitments to Binding Agreements 

 

Nathan Long – Immunity for Me but Not for Thee: Confronting Louisiana’s Problems with Qualified Immunity for Law Enforcement Officers 

 

Tamra Manfredo– How to Make $1 Million in Thirty Seconds or Less: The Need for Regulations on Finfluencers

 

Caroline McCullars – Carbon Sequestration: A Pipedream or the Solution to Global Warming?

 

Trystan Melancon– An Un-flippable Switch: How Religious Organizations in Texas are Seeking Widespread Religious Exemptions to Title VII and Bostock’s Prohibition on LGBTQ+ Employment Discrimination 

 

James M. Truett – Congress, Tear Down this Educational Wall: The Biden Administration’s Unconstitutional Student Loan Cancellation Plan & Congress’ Responsibility to Address the Root Cause of the Student Loan Crisis 

 

Taylor Roos – Solving Louisiana’s Identity Crisis: Requiring Judicial Approval of Minors’ NIL Contracts

Louisiana Law Review Volume 84 Board Announced!

The Louisiana Law Review Volume 83 Board of Editors is proud to announce the Junior Associates selected to serve on the Volume 84 Board of Editors. The Volume 83 Board received excellent candidates for the Volume 84 Board, and we thank everyone who applied. Serving on the Louisiana Law Review Board of Editors is an incredible honor, and we wish the best of luck to the Volume 84 Board!

 

Editor-in-Chief

Julien LeBlanc

 

Managing Editor

Caroline McCullars

 

Articles Editors

Sydney Curtis

Brendan Cuti

 

Production Editors

Haley Baker

Tamra Manfredo

 

Online Editor

Nathan Long

 

Executive Senior Editor

Megan Broussard

 

Senior Editors

Tyler Hays

Joseph Kaiser

Tess Layton

Trystan Melancon

Taylor Roos

Sailing Into the Sunset? The Unified Gift and Estate Tax Lifetime Exemption, Set to Sunset and Revert to Pre-Tax Cuts and Jobs Act Levels in 2026, Says Otherwise

by Jack Aguillard

Introduction

With the federal gift and estate tax lifetime exemption amount currently set to sunset and return to pre-Tax Cuts and Jobs Act levels in 2026,[1] tax and estate planning attorneys and other professionals are facing huge uncertainties. The gross estate threshold amount excluded from the estate tax will essentially be reduced by 50% from $10 million to $5 million.[2] However, these figures are indexed annually for inflation, so the current threshold amount in 2022 is $12.06 million.[3] Although these taxes affect a very small percentage of the American population—roughly only 0.2% of decedents paid the estate tax in recent years[4]—they still create big issues. Specifically, attorneys and advisors in this area will soon be forced to speculate as to whether Congress will revive the current lifetime exemption limit or allow it to sunset, reverting back to the pre-Tax Cuts and Jobs Act amount.

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