Document Type

Article

Publication Date

Fall 2011

Rights

In Copyright

Abstract

This Article critiques the National Flood Insurance Program and proposes an alternative insurance plan that would use the strengths of the federal tax system to address the complexities of flood loss and provide basic coverage for all individuals. The Article also discusses the current tax rules applicable to flood loss and proposes methods for harmonizing such rules with the proposed program.

Publication Title

Connecticut Insurance Law Journal

First Page

1

Last Page

72

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