An article written by Professor Adam Chodorow, Associate Dean for Innovative Ventures, which

Adam Chodorow

examines how the estate and income tax laws apply to the undead, was featured in a July 3 column in Forbes.

In “Zombies and the Estate Tax – Law Professor Questions how Dead are the Undead,” Forbes contributor Peter J. Reilly writes about Chodorow’s article, “Death and Taxes and Zombies.” The tongue-in-cheek article, to be published in the Iowa Law Review, questions whether the undead – zombies, vampires and ghosts – should be considered dead for estate tax purposes.

“It seems a stretch to conclude that those who transform seamlessly into zombies should be considered dead,” Chodorow writes. “They never lose heart or brain function, through they now function quite differently from before.”

Reilly salutes Chodorow for recommending a uniform federal definition of death that “addresses the various forms of undeadness,” and he praises the author’s conclusion:

“Over the past several years, Congress has found itself locked in a form of partisan rigor mortis. There is no reason to believe things will improve when half of them have been turned into zombies and rigor mortis sets in in earnest. Congress should act now to address this looming crisis, before it is too late.”

To read the Forbes article, click here.

To read Chodorow’s article, click here.