FIRST PLACE WINNER:

ADAM WINGER
“Pick On Someone Your Own Size: Exposing the Account Owners, Silent Assault on §529 Savings Accounts”

Georgia State University/New York University

SECOND PLACE WINNER:

GIL GHATAN
“The Incentive Problem with Prospective Overruling: a Critique of the Practice Using the Trusts & Estates Opinions of the Massachusetts Supreme Judicial Court”

New York University School of Law

THIRD PLACE WINNER:

RACHEL CLATTENBURG
“Murphy v Murphy: Shielding Estate Plans from Future Challenges”

Albany Law School

HONORABLE MENTION:

MICHELLE DELAPPE
“Chasing Fair Tax Treatment at the End of the Rainbow: Advising Domestic Partners with Community Property”

University of Washington School of Law

LEVI HATCH
“Have We Forgotten That Electronic Wills Are Electronic?”

Arizona State University

MAUREEN BEAVER (Co-Author Justin Owen)
“Trust Privacy: An Intensive Analysis of Notice Provisions”

Capital University Law School

JUSTIN OWEN (Co-Author Maureen Beaver)
“Trust Privacy: An Intensive Analysis of Notice Provisions”

Capital University Law School

FIRST PLACE WINNER:

JORDAN TAYLOR
“What's the Big Deal? Why Taxpayers, the Courts and the IRS Disagree about a Discount for Built-in Gains”

Georgetown Univ. Law Center

SECOND PLACE WINNER:

MALINDA HEYES
“Will the Father of this Child Please Stand-up?”

Florida State Univ. College of Law

THIRD PLACE WINNER:

AMY SMITH
“Curbing the License to Steal: A Discussion of English Law and Possible Reforms for the Durable Power of Attorney”

DePaul Univ. College of Law

HONORABLE MENTION:

JASON BOBLICK
“Unanticipated Disability: Trust Modification When Disability Strikes”

Arizona State Univ. College of Law

GREG J. CARLSON
“Coordinating and Simplifying the Estates, Gift and Income Tax Systems”

Univ. of California, Hastings College of Law

FIRST PLACE WINNER:

SCOTT ANDREW BOWMAN
“McCord V. Commissioner: Defined Value Clauses Redefined?”

University of Florida Levin College of Law

SECOND PLACE WINNER:

MARCUS CONTRO
“If You Don't Use It, You Lose It. Or Do You?: Marital Planning in a World of Portable Credits”

University of California Hastings College of Law

THIRD PLACE WINNER:

JESSICA FRASE MARINE
“Curtailing Inheritance: Replacing the Current Federal Transfer Tax System with an Income-Inclusive Tax”

University of Baltimore School of Law

HONORABLE MENTION:

SAMUEL G. WIECZOREK
“Winokur, Lose, or Draw: Art Collectors Lose an Important Tax Break”

Loyola University Chicago School of Law

DONALD RICHARD SCOTT & DANIEL BRADLEY ZEBELMAN
“Promissory Note Sales to IDGT: When Grantor Dies with Note Outstanding”

Arizona State University Sandra Day O'Connor College of Law


AARON C. HUBER
“Using a Buy-Sell Agreement to Pass Business Interests on to Related Parties”

Arizona State University Sandra Day O'Connor College of Law

KIRSTEN M. ELLIOTT
“ADR Gone Wild!: One State's Experience with a Radical Trust and Estate Dispute Resolution Act”

Gonzaga University School of Law

FIRST PLACE WINNER:

MICHAEL A. PASSANANTI
“Domestic Asset Protection Trusts: The Risks & Roadblocks Which May Hinder Their Effectiveness”

Mike Passananti attended Augustana College, where he graduated summa cum laude with a B.A. in finance. Mike received his J.D. in May, 2006, from DePaul College of Law. Mike hopes to practice law in Chicago with a concentration in business and estate planning.

SECOND PLACE WINNER:

TIMOTHY A. DUFAULT
“Donee Beware: Collateral Consequences of Family Limited Partnership Planning”

Timothy attended Washington State University, where he earned a B.S. in Agribusiness, with Spanish as a second major. Timothy received his J.D. in May, 2006, from the University Of Arizona James E. Rogers College Of Law, where his professors honored him as the top tax student in his graduating class. He hopes to practice law in Yakima, Washington, with a concentration in corporate law and estate and tax planning.

THIRD PLACE WINNER:

RICHARD A. DEVRIES
“What a Long Strangi Trip Its Been: Family Limited Partnerships and Section 2036 of the Internal Revenue Code”

Richard graduated from the University of Texas at Austin in 1996 with a degree in Structural Engineering. He is currently a part-time student at Marquette University Law School and expects to receive his J.D. in August 2006. He plans on practicing law in Milwaukee in the areas of Estate and Tax Planning.

HONORABLE MENTION:

CANDACE HOWARD
“From Markham to Marshall: Why the Probate Exception Should be Narrowly Construed”

Candace earned a B.A. in Studio Art from the University of Maryland. She received her J.D. in May, 2006 from the University Of Maryland School Of Law, where she was an Associate Editor of the Maryland Law Review. Candace was the 2006 winner of the Roscoe Hogan Environmental Law Essay Contest and a Presidential Management Fellowship finalist. She is currently pursuing a fellowship appointment with a federal agency.

FIRST PLACE WINNER:

LAYNE T. SMITH
“FLPs and the 2036(a) Bona Fide Sale Exception”

Layne earned his J.D. from the J. Reuben Clark Law School at Brigham Young University and has joined Wood Crapo LLC in Salt Lake City.

SECOND PLACE WINNER:

ALLYSON BELT
“Medicaid Estate Planning: A Review of the Ethical Considerations of Practicing Medicaid Estate Planning in the Area of Elder Law”

Allyson is a student at Arizona State University. She expects to graduate in 2006.

THIRD PLACE WINNER:

CHRIS SUFFECOOL
“Organ Transplants, the Uniform Anatomical Gifts Act and Probate Law: Is It Time for a New Approach?”

Chris recently graduated from Arizona State University and plans to practice in Arizona.

FIRST PLACE WINNER:

TYE J. KLOOSTER
“Are There Any Justifications for the Rule Against Perpetuities That Are Still Persuasive? A Survey of the Modern Policy Arguments Cast for and Against Retention of the Rule Against Perpetuities”

Tye attended the University of Iowa, where he earned a B.B.A. in Finance. He received his J.D. in May, 2003, from Drake University Law School and was the Editor in Chief of the Drake Law Review. In May, 2004, he received his Masters of Laws in Taxation (LL.M.) from the NYU School of Law. Tye will be joining Holland & Knight LLP as a member of the Private Wealth Services practice group in their Tampa Bay offices.

SECOND PLACE WINNER:

LAUREN D. BURGER KRAUTHAMER
“The Limitation that Hackl Creates for Family Limited Partnerships Interests and Ways to Plan in Lieu of the Decision”

Lauren graduated from Emory University in 1996. She earned her J.D. in May 1999 from American University Washington College of Law and her M.B.A. in December 1999 from American University Kogod School of Business. In May, 2004, she received her Master of Laws in Taxation (LL.M.) from Georgetown University Law Center. Lauren is an associate at the firm of Pasternak & Fidis, P.C., in Bethesda, Maryland. She practices in the areas of federal and state taxation, with a particular focus on estate planning.

THIRD PLACE WINNER:

CHERI L. RIEDEL
“The Impact of Modern Reproductive Technology on the Law of Probate: 'Frozen Pops' and Inheritance”

Cheri graduated from Murray State University in in Murray Kentucky in 2001 with a Bachelor of Arts degree in Political Science. She earned her J.D. from the University of Memphis Cecil C. Humphreys School of Law in May, 2004. Cheri recently completed a year-long judicial clerkship with ACTEC Fellow Judge Robert Benham of Division I of the Shelby County Probate Court. She hopes to practice law in Memphis with a concentration in Estate Planning.