Winter 2009

• Litigation and the Total Return Trust

Fall 2009

• President's Message
• Editor's Page
• A Beneficiary as Trust Owner: Decoding Section 678
• Through the Looking Glass: The Politics of Estate Tax Reform
• Longmeyer Exposes (or Creates) Uncertainty About the Duty to Inform Remainder Beneficiaries of a Revocable Trust
• Multi-Level Discounts for Tiered Entities—Insights from Historical Case Law
• A Brave New World: Nonjudicial Dispute Resolution Procedures Under the Uniform Trust Code and Washington’s and Idaho’s Trust and Estate Dispute Resolution Acts

Summer 2009

• Ethical Challenges in Representing Families in Family Limited Partnerships
• The UPC Addresses the Class-Gift and Intestacy Rights of Children of Assisted Reproduction Technologies
• The Letter of Wishes: Can We Influence Discretion in Discretionary Trusts?
• Scylla and Charybdis Attack: Using Trusts for Medicaid Planning and Non-Medicaid Asset Protection
• The ACTEC State Death Tax Chart—Still Going Strong After Seven Years
• Property Division at Divorce or Death for Married Couples Migrating Between Common Law and Community Property States
• “Reallocating” Wealth After Christiansen: A Fresh Look at Formula Clausesates
• President's Message
• Editor's Page

Spring 2009

• Asset Protection and Tenancy by the Entirety
• A Letter About Investing to a New Foundation Trustee, with Some Focus on Socially Responsible Investing
• Business Succession Planning, Profits Interests and § 27011
• McCord to Holman — Five Years of Value Judgments
• Family Offices: Securities and Commodities Law Issues
• Comparison of the Twelve Domestic Asset Protection Statutes
  Updated Through November, 2008
• President's Message
• Editor's Page
• Spotlight on Attorney's Fees

Winter 2008

• The Best of Both Worlds: Using a Trust to Make Your 529 Savings Accounts Rock
• Planning to Minimize or Avoid State Income Tax on Trusts
• What’s the BIG Deal? Why Taxpayers, the Courts and the IRS Disagree about a Discount for Built-in Gains
• Conceiving the Inconceivable: Legal Recognition of the Posthumously Conceived Child
• An Analysis of GRAT “Immunization”
• We Are Family: The Definition of Parent and Child for Succession Purposes
• President's Message
• Editor's Page
• In Memoriam
• Foundation News

Fall 2008

• Rights of a Trust Beneficiary’s Creditors Under the Uniform Trust Code
• Recent Cases Affecting FLPs and LLCs
• Reflections on FLP and LLC Cases
• Proposed Tax Return Preparer Penalty Regulations: A Comparison with Existing Guidance
• Spotlight on Attorney's Fees

Summer 2008

• The Joseph Trachtman Lecture—Estate Planning for the Next Generation(s)
  of Clients: It’s Not Your Father’s Buick, Anymore
• Paying the Estate Tax in Installments: Now More User Friendly
• Extensions of Time to Make Timely GST Exemption Allocations and Reverse QTIP Elections
• President's Message
• Editor's Page
• In Memoriam
• Foundation News

Spring 2008

• The “2% Floor” Grows Up – A Biography of Legislation, Litigation, and Regulations
• A Hitchhiker’s Guide to International Estate Planning: Estate Planning for United States Citizens with Assets Abroad and for Nonresidents with United States Assets
• Use of Captive Insurance Companies in Estate Planning
• Prevention and Resolution of Trust and Estate Controversies

Winter 2007

• GST Qualified Severance Regulations: Final and Proposed
• McCord v. Commissioner: Defined Value Clauses Redefined?
• Is Your (Ethical) Will in Order?
• A Lawyer’s Guide to Diminishing Capacity and Effective Use of Medical Experts in Contemporaneous and Retrospective Evaluations
• Municipal Bonds: Tax Free Income vs. Trustee Obligation Avoid Unwarranted Costs
• President's Message
• Editor's Page
• In Memoriam
• Foundation News

Fall 2007

• Availability of a Qualified Severance (i) If the Severance Changes Beneficial Interests or Otherwise Coincides with Changes in Beneficial Interests and (ii) If Remainder Dispositions Are Outright
• Stranger-Owned Life Insurance: A Point/Counterpoint Discussion
• Proposed Regulations Clarify Includability of Grantor Retained Annuity Trust in Grantor’s Gross Estate
• The Joseph Trachtman Lecture
• Sorting Out Receipts and Releases

Summer 2007

• “The Fault, Dear Brutus, Is Not in Our Stars, But in Ourselves.”
  Some Thoughts on the Estate Planning Profession
• Drafting Flexible Irrevocable Trusts
• This Land Is Your Land, This Land Is (Still) My Land: Using Qualified Conservation Contributions to Preserve Cherished Family Properties
• Planning for Disability
• Standby Guardianship Legislation: At the Midway Point
• President's Message
• Editor's Page

Spring 2007

• President's Message
• Construction, Reformation and Instruction Cases
• Spotlight on Attorneys’ Fees
• New Penalties on Appraisers and Related Valuation Worries Spawned by the Pension Protection Act of 2006
• New Rules Govern Deferred Compensation Arrangements
• Transfer for Value Rule and Life Insurance Proceeds

Winter 2006

• President's Message
• Editor's Page
• Spotlight on Attorney's Fees
• Spotlight on ACTEC Authors
• Capital Letters
• Insurable Interests: Aprés Chawla, le Deluge?
• Domestic Asset Protection Trusts: The Risks and Roadblocks Which May Hinder Their Effectiveness
• ILIT Asset Management: The Written Investment Policy Statement

Fall 2006

• President's Message
• Editor's Page
• Spotlight on Attorney's Fees
• New Developments in Malpractice
• The Joseph Trachtman Lecture - The Origin of Our Species: Trust and Estate Lawyers and How They Grew
• Circular 230 Materials
• Total Return Trusts—A Decade of Progress, But Are We There Yet?
  (Parts 3 & 4 of 4)
• Evidencing Care, Skill and Caution in The Management of ILITs (Part 3 of 4)

Summer 2006

• President's Message
• Editor's Page
• Standards of Prudence and Management of the Insurance Portfolio
  (Part 2 of 4)
• Total Return Trusts—A Decade of Progress, But Are We There Yet?
  (Parts 1 & 2 of 4)

Spring 2006

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Book Review: Broken Trust
  Greed, Mismanagement, and Political
  Manipulation at America’s Largest Charitable Trust
• Trustee Administration of Life Insurance (Part 1 of 4)
• Estate Planning after Estate Tax Repeal (or Reform)
• Application to Lawyers of Current Anti-Money Laundering Rules Adopted by the Financial Action Task Force on Money Laundering (FATF) and the United States Government: Recommendations of Good Practices for ACTEC Fellows
• Fundamentals of Asset Protection Planning
• Estate Planning and the Pending Deal: Lessons from the Merger Arbitrage Market
• Appreciation of Ron Aucutt and John Bixler

Winter 2005

• President's Message
• Washington Report
• Spotlight on Attorney's Fees
• New Developments in Malpractice
• Spotlight On ACTEC Authors
• Estate Planning for the Unmarried Couple/Non-Traditional Family
• Comment on the Barnes Foundation
• Drafting a Flexible Irrevocable Life Insurance Trust
• Creditor Rights in Nonprobate Assets

Fall 2005

• President's Message
• Editor's Page
• Washington Report
• Spotlight on Attorney's Fees
• Charitable Giving—Year-End Planning
• The Appropriate Withdrawal Rate: Comparing a Total Return Trust to a Principal and Income Trust
• FLPs and the 2036(a) Bona Fide Sale Exception: The Vital Role of the Presumption of Adequate and Full Consideration
• Keeping the Cabin in the Family: A Guide to Joint Ownership and Use
• The Anatomy of the New Federal Gift Tax Return, Including a Review of the Gift Tax Statute of Limitations and Gift Splitting Provisions
• Strangi 4
• The Chawla Case, Insurance Trusts and the Insurable Interest Rule: “Houston,We Have a Problem”

Summer 2005

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• What It Means to Be a Trustee: A Guide for Clients
• Comments of the College on Circular 230 Regulations
• Inter Vivos CRUTs and CRATs—IRS Opens Pandora’s Box with Spousal “Right of Election”
• Using Options as a Tool to Protect Assets, Increase Investment Income, and Improve Risk Reward Ratios
• Fees, Fees, Fees: A Blessing and a Bane, How to Charge, Collect and Defend Them
• Computing Market Adjusted Damages in Fiduciary Surcharge Cases Using Modern Portfolio Theory

Spring 2005

• President's Message
• Editor's Page
• Washington Report
• New Developments in Malpractice
• Using a Trust’s Investment Policy Statement to Develop the Portfolio’s Appropriate Risk Level
• The Dos and Don’ts of Donor Control
• Arbitration in Estate and Trust Disputes: Friend or Foe?
• No Lapse Guarantee Life Insurance Policies: The Answer to an Insured’s Prayer or a Fiduciary Nightmare?
• The New Wrinkled Faces of Capacity: The Older Client with Diminishing Capacity
• Comments of the College on Proposed Qualified Severance Regulations

Winter 2004

• President's Message
• Washington Report
• Spotlight on Attorney's Fees
• Spotlight On ACTEC Authors
• ACTech Talk: Blackberry Meets Telephone: A Report from the Trenches
• New Developments in Construction and Instruction Case Law
• New Developments in Malpractice
• Modern Portfolio Theory and the Prudent Investor Act
• 28 Rules for GST Tax Planning with Marital Deduction Trusts
• Estate Tax Valuation of Property Sold After Death
• Removing Assets from the Transfer Tax System—Practical Considerations
• Report on Reform of Federal Wealth Transfer Taxes—Executive Summary
• Request for Revenue Ruling on Granting First Spouse To Die a General Power of Appointment Over the Surviving Spouse’s Property
• Revisions to the Uniform Management of Institutional Funds Act
• Successor Partners: Gifting or Transferring a Business or Real Property to the Next Generation

Fall 2004

• President's Message
• Editor's Page
• Washington Report
• New Developments in Construction and Instruction Case Law
• The 2004 Annual Joseph Trachtman Lecture—
  The U.S. Tax Code in the 21st Century: Does the Estate Tax Fit?
• Organizing Wealthy Families around Family Value and Vision: Creating a Family Council
• Estate Planning with QTIP Trusts after the 2001 Tax Act
• The Current State of Marketability Discounts
• ACTEC Amicus Brief in Strangi v. Commissioner of Internal Revenue
• A “Family Systems” Approach to the Estate Planning Process
• Are the Justifications for the Rule against Perpetuities Still Persuasive?
  A Survey of the Modern Policy Arguments Cast for and against Retention of the Rule against Perpetuities

Summer 2004

• President's Message
• Editor's Page
• Washington Report
• Foundation News
• Spotlight on Attorney's Fees
• Spotlight On ACTEC Authors
• ACTech Talk: Broaden Your Horizons with a Second Monitor
• New Developments in Construction and Instruction Case Law
• New Developments in Malpractice
• New Officer, Regents, and State and Committee Chairs
• Domestic Asset Protection Trusts: Key Issues and Answers
• § 643 Regulations: Use of Non-Charitable Unitrusts and Other Issues Raised Under the Final Regulations
• ACTEC Amicus Brief in Kimbell v. United States of America
• A Summary, Checklist, and Chart of Marital Deduction Formulas for Attorneys
• Health Savings Accounts—What You Need to Know

Spring 2004

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Spotlight on Attorney's Fees
• ACTech Talk: More Efficient Use of E-mail
• New Developments in Construction and Instruction Case Law
• Spotlight on ACTEC Authors
• Nominating Committee Requests Nominations for the 2005-2006 College Year
• New Developments in Malpractice
• Florida’s Homestead Laws: Pitfalls and Traps for the Non-Florida Practitioner
• Enhancing the Use of Spousal Disclaimers That Salvage Exemptions but Do Not Forgo Enjoyment
• Defending Discounts for Lack of Marketability
• Trust as Beneficiary of Retirement Plan: Why Boilerplate Doesn’t Work
• Federal Securities Laws and Administration of the Grantor Retained Annuity Trust
• Planning for the HIPAA Privacy Rule
• Taxation of Split Dollar Life Insurance Arrangements under the Final Regulations

Winter 2003

• President's Message
• Editor's Page
• Washington Report
• Spotlight on Attorney's Fees
• New Developments in Malpractice
• What the Trust & Estates Lawyer Needs to Know About d(4)(a) Special Needs Trusts
• ACTech Talk: Everyday Tools for Browsing the Web
• New Developments in Construction and Instruction Case Law
• Spotlight on ACTEC Authors
• Fifteen Post-Mortem Tax Planning Strategies—It’s Not Too Late to Plan Just BecauseYour Client Has Died
• The 2002 Annual Joseph Trachtman Memorial Lecture:
  Beowulf to Bush: Lurking Tax Monsters
• Master Limited Partnerships: Aid to an S Election?
• Universities, Foundations, and Pensions Consider Hedge Funds
• What Clients Can Teach Us

Fall 2003

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Spotlight on ACTEC Authors
• Book Review: The Prudent Investor Act:
• Spotlight on Attorneys' Fees
• New Developments in Construction and Instruction Case Law
• Deduction of Trust Expenses for Outside Investment Advisory Fees
• Consequences of PLR 200231011: Cottage Savings or Cottage Industry?
• Modification of Duties and Liabilities of Trustees
• GRAT Strategies—Ringing the Bell at the County Fair
• Tax-Motivated Life Insurance: An Exciting and Helpful Tool
• New Tax Court Cases: Developments in Planning with Family Limited Partnerships

Summer 2003

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• New Developments in Construction and Instruction Case Law
• New Developments in Malpractice
• Charitable Gift Annuities
• Ramification for Estate Planners of the Phase-Out of the Federal State Death Tax Credit: Boom, Bust or Unknown?
• Incentive Trusts: Considerations, Uses and Alternatives
• An In-Bound Tax Trap for Unsuspecting Grantors

Spring 2003

• Washington Report
• In Memoriam
• Spotlight on Attorney's Fees
• New Developments in Construction and Instruction Case Law
• Correction to “The Annual Joseph Trachtman Lecture: Some Thoughts on Philanthropy and Net Worth”
• Nominating Committee Requests Nominations for the 2004-2005 College Year
• New Developments in Malpractice
• Representing Husbands and Wives: New Developments
• Comments on Blum’s and Harrison’s “Another View”
• “Don’t Nothing Last Forever”—Unwinding the FLP to the Haunting Melodies of Subchapter K^[1]
• Another View: A Response to Richard Robinson’s “‘Don’t Nothing Last Forever’—Unwinding the FLP to the Haunting Melodies of Subchapter K”
• President's Message
• Editor's Page
• Section 529 Plans: What They Are and Who Should Use Them
• Selected Issues in Drafting the Irrevocable Life Insurance Trust After the 2001 Tax Act

Winter 2002

• President's Message
• Editor's Page
• Washington Report
• Fellows in the News
• ACTech Talk: Saving and Retrieving Critical Information in Three Easy Steps
• Impact on States of Federal Estate Tax “Repeal”
• Preserving the “Designated Beneficiary” if a Trust Is Named as Beneficiary of a Qualified Plan or IRA
• Community Property Issues for Non-Community Property
  Practitioners
• The New Split Dollar Rules: Requiem or Rejuvenation?
• Final Minimum Distribution Regulations: Selected Issues

Fall 2002

• President's Message
• Editor's Page
• Foundation News
• Spotlight on Attorney's Fees
• Punctilio of an Honor—A Trustee’s Duties
• Hackl Debacle: Are the Annual Exclusion and Discounts Mutually Exclusive for Gifts of Closely-Held Business Interests?
• Adversity After Bosch
• The 2002 Annual Joseph Trachtman Memorial Lecture: Some Thoughts on Philanthropy and Net Worth
• Total Return Unitrusts: Is This a Solution in Search of a Problem?
• Washington Report
• ACTech Talk: Tips for Technophobes

Summer 2002

• President's Message
• Editor's Page
• Washington Report
• Spotlight on Attorney's Fees
• New Developments in Construction and Instruction Case Law
• New Officer, Regents, and State and Committee Chairs
• New Developments in Malpractice
• Using Zerogift GRATs to Transfer Wealth
• Income Tax Planning for Long-Term Care
• Hedge Funds: A Critical Examination
• ACTech Talk: The ACTEC Web Site—New and Improved
• Committee Appointments 2003-2004
• Introduction to Housing Issues of the Elderly
• Paying for Long-Term Care: Alternatives to Medicaid
• Charitable Gift of Partial Interest In Co-Op—Issues Galore

Spring 2002

• President's Message
• Editor's Page
• Washington Report
• Foundation News
• Spotlight on Attorney's Fees
• The Impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on Retirement Arrangements
• ACTech Talk: Does Your Office Need a Web Site? Why (or Why Not)?
• New Developments in the Areas of Ethics and Malpractice
• New Developments in Construction and Instruction Case Law
• Nominating Committee Requests Nominations for the 2003-2004 College Year
• Gifts to Minors After 2001: Minors' Trusts, Qualified Tuition Programs, Education IRAs and Custodial Accounts Compared
• From the School of Hard Knocks: Thoughts on the Initial Estate Planning Interview
• Drafting the Marital Deduction Disclaimer Trust

Winter 2001

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• ACTech Talk: Building a Flexible Home Network with the 2Wire Home Portal
• New Developments in the Areas of Ethics and Malpractice
• Evidentiary Issues Involving Pre-Execution Practice and Drafting, Part One
• New Developments in Construction and Instruction Case Law
• Coping with Continuing Uncertainty in FLP/LLC-Based Valuation Discount Strategies
• Disclaimer Talk
• Promises and Pitfalls of Total Return Trusts, Part One
• Multi-Jurisdictional Practice Issues for Estate Planners
• “My Basement Is Filled with Pornography!”
  “But—You Don’t Have a Basement.”
• Non-Court Administration of Estates Now Available in Two-Thirds of the States
• Evidentiary Issues Involving Pre-Execution Practice and Drafting, Part Two
• Promises and Pitfalls of Total Return Trusts, Part Two

Fall 2001

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• New Developments in Construction and Instruction Case Law
• ACTech Talk: Back It Up, Buddy
• News About the Uniform International Wills Act
• Committee Appointments 2002-2003
• Committee Corner
• Estate Planning and Drafting for the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”)
• Preliminary Consideration of Gift, Estate and Generation-Skipping Transfer Tax Planning Issues after Enactment of the Economical Growth and Tax Relief Reconciliation Act of 2001 - Part 1
• Preliminary Consideration of Gift, Estate and Generation-Skipping Transfer Tax Planning Issues after Enactment of the Economical Growth and Tax Relief Reconciliation Act of 2001 - Part 2
• The Taxation of Derivative Solutions to Wealth Building Problems
• Use of an Initial Environmental Screening Checklist for Intake of Decedents’ Estates and Trusts
• State and Local Action Against Trust Mills: The Unauthorized Practice of Law

Summer 2001

• Calendar of Events
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• New Developments in Construction and Instruction Case Law
• New Officer, Regents, and State and Committee Chairs
• Highlights of the 2001 Annual Meeting
• ACTech Talk: The Future of Technology: A Few Predictions
• New Developments in the Areas of Ethics and Malpractice
• Book Review
  Price On Contemporary Estate Planning—
  Second Edition
• Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations - Part 2
• Committee Corner
• Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations - Part 1
• President's Message
• Editor's Page
• Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations - Part 3
• The 2001 Annual Joseph Trachtman Memorial Lecture
  A View Through a Glass Darkly:
  The Impact of Transfer Tax Repeal on Trusts and Estates Lawyers
• ACTEC 2001 Annual Meeting Attendees Questionnaire Regarding Repeal of the Federal Estate Tax
  Questionnaire Results
• Whither Goest Equity Split Dollar?
  Notice 2001-10 and Its Aftermath - Part 1
• Whither Goest Equity Split Dollar?
  Notice 2001-10 and Its Aftermath - Part 2

Spring 2001

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• ACTech Talk:
  The Forgotten Technology
• Legal Malpractice in Will/Trust Drafting
• Guide for ACTEC Fellows Serving As Trustees
• Wealth Transfer Tax Repeal:
  Some Thoughts On Policy and Planning
• Lessons Learned from Patch Adams®
  Ethical Issues Necessarily Considered When Working with Clients under Disability Following Model Rule 1.14
• Nominating Committee Requests Nominations for the 2002-2003 College Year
• New Developments in Construction
  and Instruction Case Law
• Who Is Adversely Affected from Repeal of Our Transfer Tax Regime?
• NCCUSL To Your Rescue
  New UPC Sec. 6-102
• Completed Transactions, Qualified Reformation and Bosch: When Does the IRS Care about State Law of Trust Reformation?
• 10% Minimum Charitable Remainder Interest Requirement
  
  • Letter Ruling Approves Reformation To Save Tax Benefits
    
  • A 10% MRI Primer
• Calendar of Events

Winter 2000

• Editor's Page
• In Memoriam
• Spotlight on Attorney's Fees
• Community Foundations and the Variance Power
• Contesting Inter Vivos Trusts¹
• President's Message
• Calendar of Events
• Washington Report
• Foundation News
• New Developments in Construction and Instruction Case Law
• ACTech Talk:
  Digital Documents Anytime, Anywhere—
  The HP CapShare 920
• The Future: Physician Aid-In-Dying;
  Health Care Decision Making
• Perfectly Drawn Charitable Remainder Annuity Trust Disqualified Because Imperfectly Operated
  Tax Court Case Could Snare CRTs and Lead Trusts with Only Minor Infractions
• “Per Stirpes” Pre- and Post-EPIC

Fall 2000

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• U.S. Taxation of Foreign Trusts, Trusts with Non-U.S. Grantors and Their U.S. Beneficiaries
  Part Four
• Committee Corner
• ACTech Talk:
  In the Palm of Your Hand
• The Annual Joseph Trachtman Memorial Lecture
  ACTEC and the Practice at 2000:
  Where Have We Been and Where Are We Going?
  Part 1
• U.S. Taxation of Foreign Trusts, Trusts with Non-U.S. Grantors and Their U.S. Beneficiaries
  Part Three
• Working with a Family Office
• Drafting and Counselling for Distributions to Trusts from Qualified Plans and IRAs
• U.S. Taxation of Foreign Trusts, Trusts with Non-U.S. Grantors and Their U.S. Beneficiaries
  Part Two
• Committee Appointments 2001-2002
• The State of Death Taxes*
• U.S. Taxation of Foreign Trusts, Trusts with Non-U.S. Grantors and Their U.S. Beneficiaries
  Part One
• New Developments in Construction and Instruction Case Law
• The Annual Joseph Trachtman Memorial Lecture
  ACTEC and the Practice at 2000:
  Where Have We Been and Where Are We Going?
  Part 2
• Recent Settlements on Family Limited Partnerships and Other Investment Entities

Summer 2000

• President's Message
• Calendar of Events
• Editor's Page
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• Life Insurance and Some Common 2035/2036 Problems: A Suggested Remedy
• Generation-Skipping Transfer Tax—1999 Developments*
• The Separate Share Rule After the Final Regulations
• A Word to the Wise
• Offshore Life Insurance Planning for U.S. Clients
• Committee Corner
• New Officer, Regents, and State and Committee Chairs
• New Developments in Construction and Instruction Case Law
• Gift Tax Return Disclosure and Gift Tax Finality* - Part One
• Gift Tax Return Disclosure and Gift Tax Finality* - Part Two
• Washington Report
• Highlights of the 2000 Annual Meeting

Spring 2000

• President's Message
• Calendar of Events
• Editor's Page
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• Reformation of Wills: The Implication of Restatement (Third) of Property (Donative Transfers) on Flawed but Unambiguous Testaments - Part One
• ACTech Talk: Getting Your Firm on the Web—And Getting Noticed
• Reformation of Wills: The Implication of Restatement (Third) of Property (Donative Transfers) on Flawed but Unambiguous Testaments - Part Three
• Post Mortem Trust Administration Checklist - Part Two
• What ACTEC Fellows Should Know About Asset Protection
• New Developments in Construction and Instruction Case Law
• Reformation of Wills: The Implication of Restatement (Third) of Property (Donative Transfers) on Flawed but Unambiguous Testaments - Part Two
• Washington Report
• Post Mortem Trust Administration Checklist

Winter 1999

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• ACTech Talk: Getting More Out of Your E-mail Program: Advanced Tips and Techniques
• Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena: From the Sublime to the Ridiculous - Part Four
• Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena: From the Sublime to the Ridiculous - Part Five
• The Search for the Deep Pocket - Is It Yours? - Part One
• The Search for the Deep Pocket - Is It Yours? - Part Four
• The Search for the Deep Pocket - Is It Yours? - Part Five
• Reforming NIMCRUTS
• New Developments in Construction and Instruction Case Law
• Committee Corner
• The Search for the Deep Pocket - Is It Yours? - Part Two
• The Search for the Deep Pocket - Is It Yours? - Part Three
• Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena: From the Sublime to the Ridiculous - Part Two
• Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena: From the Sublime to the Ridiculous - Part Three
• Alaska Enacts an Optional Community Property System Which Can Be Elected by Both Residents and Nonresidents - Part One
• Alaska Enacts an Optional Community Property System Which Can Be Elected by Both Residents and Nonresidents - Part Two
• Alaska Enacts an Optional Community Property System Which Can Be Elected by Both Residents and Nonresidents - Part Three
• Perfecting Special Use Elections: Congressional and Treasury Evolution and Court Responses - Part One
• Perfecting Special Use Elections: Congressional and Treasury Evolution and Court Responses - Part Two
• Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena: From the Sublime to the Ridiculous - Part One

Fall 1999

• President's Message
• Editor's Page
• Washington Report
• Foundation News
• Spotlight On Attorneys' Fees
• Gain Taxed on Appreciated Stock Gift--Assignment of Income
• New Developments in Construction and Instruction Case Law
• ACTech Talk: Everything Is Different, Everything Stays the Same! Transitions to Bigger, Faster, Better?
• 1999 Joseph Trachtman Lecture--Uniform Acts, Restatements and Other Trends in American Trust Law at Century's End
• Preserving the "Designated Beneficiary"
  If a Trust Is Named as Beneficiary of a Qualified Plan or IRA
• Committee Corner
• Committee Appointments 2000-2001
• Using Premarital Agreements in the Estate Planning Practice
• The Uniform Trust Act
• Managing Investment Expenses: Trustee Duty to Avoid Unreasonable or Inappropriate Costs

Summer 1999

• President's Message
• Editor's Page
• Washington Report
• Spotlight on Attorneys' Fees
• New Developments in Construction and Instruction Case Law
• Is It Really Too Late to Claim That Refund?
• New Officer, Regents, and State and Committee Chairs
• Practical ACTEC: A Case Study in Reformation of an Insurance Policy Beneficiary Designation Form
• Private/Family Split Dollar Plans
• Committee Corner
• Special Tax Planning for An (Almost) Terminally Ill Beneficiary of a QTIP Trust
• Errata
• Highlights of the 1999 Annual Meeting
• New Section 645 Election
• Foundation News
• Valuation Principles and Recent Developments: Practical Guidance for the Estate Planner

Spring 1999

• President's Message
• Editor's Page: The Survey
• Washington Report
• In Memoriam
• Foundation News
• The S Corporation ESOP: A Useful Tool or Just Another Fad?
• ACTech Talk: Using the ACTEC Web Site for Committee Work
• Charitable Remainder Trusts - Final Regulations
• So You Are Going to Be a Witness? A Proposed Handbook for Fellows Testifying as Fact Witnesses
• Asset Protection Overview (Techniques in the United States and Offshore)

Winter 1998

• President's Message
• Calendar of Events
• Editor's Page: The Six Degrees of ACTEC
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorneys' Fees
• New Developments in Construction and Instruction Case Law
• Committee Corner
• Boat Gift -- Valuation
• Avoiding and Attracting Grantor Trust Treatment
• Generation-Skipping Transfer Tax Developments Quiz
• Wealth Transfer Planning for the Terminally Ill Client: Even the Blackest Cloud Has a Silver Lining
• Fellows in the News
• Replacement Forms for Transferring Control of Family Businesses with Discounts in Value for Lack of Control

Fall 1998

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• New Developments in Construction and Instruction Case Law
• Committee Corner
• Committee Appointments 1999-2000
• ACTech Talk
• Federal Transfer Tax and Estate Planning Strategies for Resident and Nonresident Aliens
• QTIP Trusts: Selected Tax Problems and Planning Opportunities
• Transferring Control of Family Businesses with Discounts in Value for Lack of Control
• The 1998 Joseph Trachtman Lecture - An Update on Modern Financial Theory

Summer 1998

• Events Calendar
• New CRT Capital Gain (Tier Two) Rules
• Planning, Operating and Defending FLP/FLLC-Based Entities Spawning Valuation Discounts
• Total Return Trusts:
• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorney's Fees
• ACTechTalk: What's New with the Web Site
• New Developments in Construction and Instruction Case Law
• New Officer, Regents, and State and Committee Chairs
• Highlights of the 1998 Annual Meeting
• Committee Corner
• Fellows in the News

Spring 1998

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorneys Fees
• ACTEC National Meeting Schedule
• Table of Contents
• Nominating Committee Requests Nominations for the 1999-2000 College Year
• Lack of Qualified Appraisal Fatal to Charitable Deduction
• Defending the Family Limited Partnership Estate of White v. Commissioner In the United States Tax Court Docket No. 14412-97
• New Developments in Construction and Instruction Case Law
• Corrections to "The Taxpayer Relief Act of 1997 ('TAPRA'): A First Look, but Not the Last Word"

Winter 1997

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Forum Announcement
• New Developments in Construction and Instruction Case Law
• The Family-Owned Business Exclusion
• The Taxpayer Relief Act of 1997 ("TAPRA")
• Spotlight on Attorneys` Fees
• Written Communications with Clients: Observations on the Survey
• Contest Planning for the Client with Marginal Capacity-A Checklist of Strategical and Tactical Considerations and Options
• The New Charitable Remainder Trust Rules: Show Me the Charitable Gift
• Foundation News
• Committee Corner
• Fellows In The News
• Estate Planning on America's Last Frontier: Alaska Trusts, Limited Partnerships, and LLCs
• Table Of Contents

Fall 1997

• Presidents Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Spotlight on Attorneys Fees
• A Preliminary Analysis of Boggs v. Boggs and the Problems It Does Not Answer
• Summary of Case Law Rights of Creditors Following Death of Settlor-Beneficiaries of Revocable Trusts
• Committee Appointments 1998-99
• Foundation News
• Committee Corner
• ACTech Talk: Effective Practice Automation What Computer People Never Tell You
• A Call to all Fellows
• New Developments in Construction and Instruction Case Law
• Charitable Remainder Trusts-Proposed Regulations (Reg. 209823-96)
• Critical Differences in Estate Planning Strategies between Revocable Trusts and Wills
• Corrections to 1997-1998 Membership Roster
• Table of Contents
• Fellows in the News
• Commissioner v. Estate of Otis C. Hubert Double Deduction or Double Trouble
• Notes
• Kohlsaat Confirms Viability of Crummey/Cristofani Trusts-and More
• 1998 Meeting Schedule
• ACTEC National Meeting Schedule

Summer 1997

• 1997 Regional and State Meetings
• 1998 Annual Meeting
• 1997 Fall Meeting
• ACTEC National Meeting Schedule
• 1998 Summer Meeting
• Spotlight on Attorneys' Fees
• Limited Partnerships: Some Thoughts and Theories about Key Issues
• ACTech Talk
• New Developments in Construction and Instruction Case Law
• Qualified Plans May Not Be Protected in Bankruptcy
• New Officer, Regents, and State and Committee Chairs
• Ante-Mortem Probate---The Definitive Will Contest Prevention Technique
• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Committee Corner
• Fellows in the News
• Nominating Committee Requests Nominations for the 1998-99 College Year
• Defeating the Duty to Disappoint Equally— the Total Return Trust
• Adelphi University: New York Regents Remove 18 of 19 Trustees
• Highlights of the 1997 Annual Meeting

Spring 1997

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Foundation News
• Spotlight on Attorneys' Fees
• Is the "Backover Defense" Now Viable in a Legal Malpractice Action for Negligent Estate Planning?
• Choice of Entity
• Tax and Economic Aspects of Farmland Leasing: Impact on Farm Estate and Business Planning
• Planning for S Corporations and Selected Other Issues in Light of 1996 Tax Legislation
• A Survey of Lawyers Serving as Fiduciaries

Winter 1996

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Spotlight on Attorneys' Fees
• 1997 Fall Meeting
• Committee Corner
• Congress Passes Fiduciary Exemption from Environmental Liability
• Fellows in the News
• How to Deal Effectively with Expanded IRS Attacks on Crummey/Cristofani Trusts
• New Law Pushes Domestic Trusts Offshore and Taxes the Move
• Practitioners' Alert: IRS Looks Askance at Aggressive Charitable Remainder Trust Techniques
• Charitable Remainder Trusts - A Little "UBTI" Will Do You In
• The Criminalization of Medicaid Planning: The Kennedy-Kassebaum Health Reform Bill
• The Inadvertent Executor Under Section 2203 of the Internal Revenue Code
• Foundation Update
• ACTEC Amicus Brief in Commissioner v. Hubert
• Practice Development Techniques and Practices

Fall 1996

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• Spotlight on Attorneys' Fees
• Committee Appointments 1997-1998
• Committee Corner
• ACTech Talk
• Fellows in the News
• Foundation Update
• ACTEC Business Planning Committee Additions to Basic Checklist for S Corporations1
• Planning for Beneficiaries of IRAs and Qualified Plans: Essential Concepts
• Practice Tips: Financial Accounting Standards for Not-for-Profit Organizations
• Fearless Public Speaking for ACTEC Fellows
• IRS Issues New Reporting Requirements for Grantor Trusts
• Taking Advantage of Valuation Principles to Transfer Wealth
• Uniform Trust Act Update

Summer 1996

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Highlights from the 1996 Annual Meeting
• New Officer, Regents and State and Committee Chairs
• Section 2042 From Soup to Nuts
• Nominating Committee Requests Nominations for the 1997-1998 College Year
• Representing Clients With Ties to Multiple States or Counties
• Committee Corner
• Philanthropy Protection Act of 1995
• Standby Guardianship Legislation: Preparing Before the Tidal Wave Hits

Spring 1996

• President's Message
• Calendar of Events
• Editor's Page
• In Memoriam
• The Attorney/Client Privilege and the Fiduciary Exception-The Latest Word
• When Your Client Wins the Lottery -Tax and Estate Planning Issues
• Summary Chart of Responses to TrustMills
• Family Limited Partnerships and Chapter 14:Some Estate Planning Perspectives
• Committee Corner
• Enhancing Wealth With Required Minimum Distribution Planning
• Washington Report
• Spotlight on Attorney's Fees
• Severance Damages, Fair Market Value and Unique Value
• How to Attract and Respond to the Needs of the Affluent--The Importance of Being a Trusted Advisor

Winter 1995

• President's Message
• Calendar of Events
• Editor's Page
• Washington Report
• In Memoriam
• Index to Fall 1995 Program Forms: IRA and Qualified Plans
• Index to Fall 1995 Program Forms: Dispositive and Tax Provisions
• Report on ACTEC Elder Law Committee Questionnaire onPossible Abuse of FinancialDurable Power of Attorney
• Fall Meeting Highlights
• Fellows in the News
• IRS Revokes Rev. Rul. 79-353 But Leaves a Small Black Black Cloud Hanging
• The Fiduciary Exception to a Trustee's Attorney/Client Privilege
• Basic Checklist for a C Corporation
• Gift Tax Return Statute of Limitations: A Statute With Too Many Limitations
• The Withdrawable-Percentage “Give-Me-Five” Unitrust: A New Solution for an Old Situation
• Charitable Remainder Trusts-Recent Scarlet Letter Rulings

Fall 1995

• President's Message
• Editor's Page
• Washington Report
• Fellows in the News
• Preparing the Trust and Estate Lawyer as a Fact Witness at Deposition and Trial
• Personal Injury Settlement Trusts Following O.B.R.A. '93 and Its Medical Provisions
• Is the Attorney Client Privilege Available to a Trustee Against a Beneficiary?
• Trustee's Privileged Counsel: A Rebuttal
• Committee Corner
• Committee Appointments 1996-1997
• 1996-1997 Committees of The American College of Trust and Estate Counsel
• ADR in the Trusts and Estates Context
• Tangible Personal Property Appraisals: The Criteria of Value and Recent IRS Issues
• The Role of Lawyers in Charitable Giving
• Retirement Benefits and the Non-Citizen Spouse
  A Postscript Correction
• Tax and Planning Issues for Personal Injury Settlement Trusts

Summer 1995

• President's Message
• Editor's Page
• Washington Report
• In Memoriam
• 1995 ACTEC Foundation Bike Ride Final Report
• The Self-Interested Fiduciary: Implications In Guardianship and Conservatorship Law
• Buy Sell Agreements Under Chapter 14, Including Amendment/Modification of Grandfathered Agreements, and Drafting New Agreements
• Nominating Committee Requests Nominations for the 1996-1997 College Year
• Family Limited Partnerships
  Report of the Business Planning Committee
• Results of Survey by the Business Planning Committee
• Life Insurance Developments in the Nineties: Attribution, Options and Acts of Independent Significance¹
• Highlights of the 1995 Annual Meeting
• Committee Corner
• Retirement Benefits and the Non-Citizen Spouse
• Report of the Charitable Planning Committee:
  Advising Donors and Charities--The New Substantiation Rules
• Fellows in the News
• New Officer, Regents, and State and Committee Chairs
• Ethical Obligations of Counsel in Representing Clients Petitioning to be Appointed as Guardians of Others or of Their Estates, or Both¹
• Beneficiary Designations For Qualified Plans and IRAs

Spring 1995

• President's Message
• Editor's Page
• Washington Report

Fall 1994

• Editor's Page
• Washington Report
• Ethical Issues in the Trust and Estate Practice: The Lawyer for the Fiduciary
• Deductibility of Investment Fees by a Fiduciary After O’Neill
• Trustee Removal Power: How Many Strings Are Too Many?
• Choosing the Right Business Entity
• Practice Tips: Dealing With the IRS Commissioner’s Art Advisory Panel
• Private Annuities: Cutting Edge Devices That Disappear at Death
• Environmental Issues In Estate and Trust Administration: A Bibliography