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Spring 2013


Fall 2012


Spring 2012


Winter 2011


Fall 2011


    Summer 2011


      Spring 2011


        Winter 2010


        Fall 2010

        • Construing Wills and Trusts During the Estate Tax Hiatus in 2010
        • Roth IRAs: Time For a New Look
        • Using the Power of Appointment to Protect Assets — More Power Than You Ever Imagined
        • The Trustee’s Duty to Diversify: An Examination of the Developing Case Law

        Summer 2010

        • Looking Back and Looking Ahead: Preparing Your Practice for the Future: Do Not Get Behind the Change Curve
        • GRAT Expectations: Questioning, Challenging, and Litigating the Service Position on Estate Tax Inclusion of Grantor Retained Annuity Trusts
        • Blood and Behavior
        • Estate Planning — An Oxymoron? Thinking About Retroactivity or Repeal in 2010 and Estate Tax with Portability
        • Heirs in the Freezer Bronze Age Biology Confronts Biotechnology

        Spring 2010

        • The Prudent Investor Rule and Trust Asset Allocation: An Empirical Analysis
        • Tales from the Dark Side: Drafting Issues from the Fiduciary’s Perspective
        • State Statutes on Virtual Representation—A New State Survey
        • Deductibility of Investment Advisory Expenses by Individuals, Estates and Non-Grantor Trusts

        Winter 2009

        • Litigation and the Total Return Trust
        • Fifteen Years of Sales to IDITs—Where Are We Now?
        • In re Estate of Feinberg: When Legal Fees Consume an Estate–Restrictive Clauses Are Moot
        • Pick on Someone Your Own Size: Exposing the Account Owner’s Silent Assault on § 529 Savings Accounts
        • The Preferred Partnership GRAT— A Way Around the ETIP Issue?
        • Measuring the Effectiveness of a Trust Portfolio’s Diversification
        • Confronting the New Expatriation Tax: Advice for the U.S. Green Card Holder
        • President's Message
        • Editor's Page
        • In Memoriam
        • Spotlight on Attorney's Fees

        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

        • Family Limited Partnerships and Chapter 14:Some Estate Planning Perspectives
        • President's Message
        • Calendar of Events
        • Editor's Page
        • Washington Report
        • In Memoriam
        • Spotlight on Attorney's Fees
        • Committee Corner
        • Summary Chart of Responses to TrustMills
        • Severance Damages, Fair Market Value and Unique Value
        • Enhancing Wealth With Required Minimum Distribution Planning
        • The Attorney/Client Privilege and the Fiduciary Exception-The Latest Word
        • When Your Client Wins the Lottery -Tax and Estate Planning Issues
        • 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
        • Fellows in the News
        • New Officer, Regents, and State and Committee Chairs
        • Committee Corner
        • Retirement Benefits and the Non-Citizen Spouse
        • Report of the Charitable Planning Committee:
          Advising Donors and Charities--The New Substantiation Rules
        • Beneficiary Designations For Qualified Plans and IRAs
        • Highlights of the 1995 Annual Meeting
        • 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
        • Ethical Obligations of Counsel in Representing Clients Petitioning to be Appointed as Guardians of Others or of Their Estates, or Both1

        Spring 1995

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

        Winter 1994


          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

          Summer 1994


            Spring 1994


              Winter 1993


                Fall 1993


                  Summer 1993


                    Spring 1993


                      Winter 1992


                        Fall 1992


                          Summer 1992


                            Spring 1992


                              Winter 1991


                                Fall 1991


                                  Summer 1991


                                    Spring 1991


                                      Winter 1990


                                        Fall 1990


                                          Summer 1990


                                            Spring 1990


                                              Winter 1989


                                                Fall 1989


                                                  Summer 1989


                                                    Spring 1989


                                                      Winter 1988


                                                        Fall 1988


                                                          Summer 1988


                                                            Spring 1988


                                                              Winter 1987


                                                                Fall 1987


                                                                  Summer 1987


                                                                    Spring 1987


                                                                      Fall 1986


                                                                        Summer 1986


                                                                          Spring 1986


                                                                            Winter 1985


                                                                              Fall 1985


                                                                                Spring 1985


                                                                                  Winter 1984


                                                                                    Fall 1984


                                                                                      Summer 1984


                                                                                        Spring 1984


                                                                                          Fall 1983


                                                                                            Summer 1983


                                                                                              Spring 1983


                                                                                                Winter 1982


                                                                                                  Fall 1982


                                                                                                    Summer 1982


                                                                                                      Spring 1982


                                                                                                        Winter 1981


                                                                                                          Summer 1981


                                                                                                            Spring 1981


                                                                                                              Winter 1980


                                                                                                                Fall 1980


                                                                                                                  Summer 1980


                                                                                                                    Spring 1980


                                                                                                                      Winter 1979


                                                                                                                        Fall 1979


                                                                                                                          Summer 1979


                                                                                                                            Spring 1979


                                                                                                                              Winter 1978


                                                                                                                                Fall 1978


                                                                                                                                  Summer 1978


                                                                                                                                    Spring 1978


                                                                                                                                      Winter 1977


                                                                                                                                        Fall 1977


                                                                                                                                          Summer 1977


                                                                                                                                            Spring 1977


                                                                                                                                              Winter 1976


                                                                                                                                                Fall 1976


                                                                                                                                                  Summer 1976


                                                                                                                                                    Spring 1976


                                                                                                                                                      Fall 1975


                                                                                                                                                        Summer 1975


                                                                                                                                                          Spring 1975


                                                                                                                                                            Winter 1974

                                                                                                                                                            • Defensive Remedies Under the Uniform Probate Code



                                                                                                                                                             

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