Issue: How to determine if a debtor has sufficient rights to constitute property for a federal tax lien under IRC Section 6321, and which state offers the most comprehensive protection against super creditors.

Chart Shows: A checklist to determine property rights of a debtor; and that South Dakota offers the most comprehensive protection for beneficiaries against federal super creditors.

For More Information: See Mark Merric, Michael J. Bland & Mark Monasky, M.D., “Beware of Federal Super Creditors,” Trusts & Estates, July 2010, p. 18.