The Best of Both Worlds: Using a Trust to Make Your529 Savings Accounts Rock
Susan T. Bart
The proper tax treatment of § 529 savings accounts held in trust.

Planning to Minimize or Avoid State Income Tax on Trusts
Richard W. Nenno
An up-to-date discussion of state income tax laws and nongrantor irrevocable trusts.

Conceiving the Inconceivable: Legal Recognition of thePosthumously Conceived Child
Kathryn Venturatos Lorio
Recent developments in reproductive technologies raise new legal issues.

We Are Family: The Definition of Parent and Child for Succession Purposes
Susan N. Gary
The changing definition of parent and child with the new UPC amendments discussed.

What’s the BIG Deal? Why Taxpayers, the Courts and the IRS Disagreeabout a Discount for Built-in Gains
Jordan D. Taylor
The built-in capital gains tax discount and Estate of Jelke v. Commissioner.

An Analysis of GRAT “Immunization”
David L. Weinreb and Gregory D. Singer
A strategy of “immunization” considered for rolling grantor retained annuity trusts.