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The Joseph Trachtman Lecture—Estate Planning for the Next Generation(s)of Clients: It’s Not Your Father’s Buick, Anymore Jeffrey N. Pennell A new approach to drafting estate plans for the next generation of clients. Extensions of Time to Make Timely GST Exemption Allocationsand Reverse QTIP Elections Lloyd Leva Plaine The latest word in obtaining extensions of time to make allocations of GST exemption. Paying the Estate Tax in Installments: Now More User Friendly Louis A. Mezzullo How to qualify for an extension of time to pay estate tax under Section 6166.
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