Professor Elizabeth R. Carter is the A.N. Yiannopoulos Professor of Law and the Judge Anthony J. Graphia & Jo Ann Graphia Professor of Law at the Louisiana State University Law Center, where she teaches and writes in the areas of trusts & estates, tax, family law, and comparative law. In addition to her teaching responsibilities at the Law Center, Professor Carter teaches the courses in Federal Gift and Estate Tax and in Estate Planning in the University of Alabama’s LL.M. program in taxation. She is also an Academic Fellow in the American College of Trust and Estate Counsel.