@unpublished{Lohman2009,
  title = {Estate and Inheritance Taxes in Connecticut and Other States},
  author = {Lohman, Judith},
  year = {2009},
  url = {https://www.cga.ct.gov/2009/rpt/2009-R-0305.htm},
  abstract = {Connecticut's estate tax has been an issue in the General Assembly since its passage in 2005. This report provides background on the historical relationship between federal and state estate taxes and the effect of 2001 federal estate tax changes on state estate taxes. It also summarizes the types of estate and inheritance taxes, and the tax rates and taxing thresholds in effect in 2009 in Connecticut and the 21 other states that have such taxes.},
  keywords = {{Data Sources: Estate, Inheritance, and Gift Taxes}},
  url_file = {Lohman2009.pdf},
  note = {Unpublished manuscript}
}

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