American College of Trust and Estate Counsel

ACTEC Journal
3415 S. Sepulveda Boulevard
Suite 330
Los Angeles, CA 90034

310-398-1888
310-572-7280 (fax)

Current Issue

Vol. 33 · Fall 2007 · No. 2

TABLE OF CONTENTS

Availability of a Qualified Severance (i) If the Severance Changes Beneficial Interests or Otherwise Coincides with Changes in Beneficial Interest and (ii) If Remainder Dispositions Are Outright.

Jerold I. Horn

Stranger-Owned Life Insurance: A Point/Counterpoint Discussion

J. Alan Jensen and Stephan R. Leimberg

Proposed Regulations Clarify Includability of Grantor Retained Annuity Trust in Grantor’s Gross Estate

David A. Herpe and Jeanette Suarez Hunter

The Joseph Trachtman Lecture

William F. Schulz

Sorting Out Receipts and Releases

Robert Whitman

Click on the above links to read the first page of any article.