ACTEC Law Journal

ACTEC Law Journal (Article Index)

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ARTICLE INDEX

§ 643 Regulations: Use of Non-charitable Unitrusts and Other Issues Raised Under the Final Regulations by Barbara A. Sloan (Volume 30, Number 1 – Summer 2004)

2016 Joseph Trachtman Memorial Lecture, March 19, 2016: Do We Need a Canary or Did the Canary Stop Singing and We Missed It? by Dennis I. Belcher (Volume 43, Number 1 – Fall 2017)

28 Rules for Gst Tax Planning With Marital Deduction Trusts by Sebastian V. Grassi, Jr. (Volume 30, Number 3 – Winter 2004)

A “Family Systems” Approach to the Estate Planning Process by Charles W. Collier (Volume 30, Number 2 – Fall 2004)

A Beneficiary as Trust Owner: Decoding Section 678 by Jonathan G. Blattmachr, Mitchell M. Gans and Alvina H. Lo (Volume 35, Number 2 – Fall 2009)

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 by Gail E. Mautner and Heidi L. G. Orr (Volume 35, Number 2 – Fall 2009)

A Brief Review of Professor F. Philip Manns, Jr., Powers of Attorney Under the Uniform Power of Attorney Act Including Reference to Virginia Law by Howard M. Zaritsky (Volume 43, Number 3 – Spring 2018)

A Celebration of Dennis Belcher by Bruce Stone (Volume 43, Number 1 – Fall 2017)

A Comment on Modernizing New York Trust Law by C. Raymond Radigan and Jennifer F. Hillman (Volume 43, Number 2 – Winter 2018)

A Critical Analysis of the Law of Death, Marriage, and Wealth by Alyssa A. DiRusso (Volume 49, Number 1 – Fall 2023)

A Defense of Perpetual Trusts by Danny Fein (Volume 47, Number 2 & 3 – Spring/Summer 2022)

A Hitchhiker’s Guide to International Estate Planning: Estate Planning for United States Citizens With Assets Abroad and for Nonresidents With United States Assets by Samuel A. Donaldson (Volume 33, Number 4 – Spring 2008)

A Lawyer’s Guide to Diminishing Capacity and Effective Use of Medical Experts in Contemporaneous and Retrospective Evaluations by Adam F. Streisand and James Edward Spar (Volume 33, Number 2 – Winter 2007)

A Letter About Investing to a New Foundation Trustee, With Some Focus on Socially Responsible Investing by Joel C. Dobris (Volume 34, Number 4 – Spring 2009)

A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions by Benjamin J. Imdieke (Volume 42, Number 2 – Fall 2016)

A Powerful Tool: Modification or Termination of a Noncharitable Irrevocable Trust by Consent Under Section 411(a) of the Uniform Trust Code by Maureen L. O’leary (Volume 45, Number 1 – Fall 2019)

A Remarkable Man; an Extraordinary Year by Karen M. Moore (Volume 43, Number 1 – Fall 2017)

A Response to Democracy and Trusts by Jake Calvert (Volume 43, Number 2 – Winter 2018)

A Safe Harbor in the Medicaid Adventure: Lady Bird and Transfer on Death Deeds by Gerry W. Beyer (Volume 46, Number 1 – Fall 2020)

A Sale to a BIDIT Should Work as Well as a Sale to an IDIT by Michael D. Mulligan (Volume 46, Number 3 – Summer 2021)

A Short, Practical Private Placement Life Insurance Primer: or Why Estate Planners Need to Understand Things Like Facultative Reinsurance by Richard Kagan and Jon Gallo (Volume 37, Number 1 – Summer 2011)

A Summary, Checklist, and Chart of Marital Deduction Formulas for Attorneys by Sebastian V. Grassi, Jr. (Volume 30, Number 1 – Summer 2004)

Achieve the Promise—and Limit the Risk—of Multi-participant Trusts by John P.C. Duncan and Anita M. Sarafa (Volume 36, Number 4 – Spring 2011)

Actec Amicus Brief in Kimbell V. United States of America by Milford B. Hatcher, Jr., T. Randolph Harris, Jennifer Jordan McCall, Carol A. Harrington, Ronald D. Aucutt and Edward F. Koren (Volume 30, Number 1 – Summer 2004)

Actec Amicus Brief in Strangi V. Commissioner of Internal Revenue by Milford B. Hatcher, Jr., Ronald D. Aucutt, Dennis I. Belcher, Edward F. Koren, Carlyn S. McCaffrey, and Pam H. Schneider (Volume 30, Number 2 – Fall 2004)

Adult Guardianship Privacy, Redaction, and Professional Responsibility by Alberto B. Lopez (Volume 48, Number 1 – Fall 2022)

Adversity After Bosch by Shirley L. Kovar (Volume 28, Number 2 – Fall 2002)

Alkaline Hydrolysis by Victoria J. Haneman (Volume 47, Number 1 – Fall 2021)

Alternative Dispute Resolution and the Uniform Trust Code — Colorado’s Approach by Darla L. Daniel (Volume 45, Number 1 – Fall 2019)

Am I My Brother’s Keeper: Willful Misconduct And The Directed Trustee Under The Uniform Directed Trust Act by Jane Ditelberg (Volume 44, Number 2 – Spring 2019)

An Alternate Approach to Situs Determination for Partnership Interests by Jack Spencer (Volume 46, Number 3 – Summer 2021)

An Analysis of Grat “Immunization” by David L. Weinreb and Gregory D. Singer (Volume 34, Number 3 – Winter 2008)

An Historical and Empirical Analysis of the Cy-Pres Doctrine by Christopher J. Ryan, Jr. (Volume 48, Number 3 – Summer 2023)

An In-Bound Tax Trap for Unsuspecting Grantors by Henry S. Ziegler (Volume 29, Number 1 – Summer 2003)

Anatomy of an Anomaly: How the Qdot Credit Provisions Defy Logic and the Principles of the Marital and Charitable Deductions by Edward A. McCoyd and Jon Perrelle (Volume 38, Number 2 & 3 – Fall 2012/Winter 2012)

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 by Henry Christensen III (Volume 31, Number 4 – Spring 2006)

Appropriate Housing for Older Clients by Lawrence A. Frolik (Volume 46, Number 1 – Fall 2020)

Arbitration in Estate and Trust Disputes: Friend or Foe? by Bridget A. Logstrom (Volume 30, Number 4 – Spring 2005)

Are the Justifications for the Rule Against Perpetuities Still Persuasive? by Tye J. Klooster (Volume 30, Number 2 – Fall 2004)

Asset Protection and Tenancy by the Entirety by Fred Franke (Volume 34, Number 4 – Spring 2009)

Availability of a Qualified Severance (I) if the Severance Changes Beneficial Interests or Otherwise Coincides With Changes in Beneficial Interest and (Ii) if Remainder Dispositions Are Outright by Jerold I. Horn (Volume 33, Number 2 – Fall 2007)

Beyond Donor Intent: Leveraging Cy Pres to Remedy Unintended Burdens Caused by Charitable Gifts by Katie Magallanes (Volume 40, Number 2 & 3 – Fall/Winter 2014)

Beyond UTC Section 808 and the Uniform Directed Trust Act by Wayne E. Reames (Volume 45, Number 1 – Fall 2019)

Black Deaths Should Matter, Too!: Estate Planning as a Tool for Antiracists by Terrence M. Franklin (Volume 47, Number 1 – Fall 2021)

Blood and Behavior by Anne-Marie Rhodes (Volume 36, Number 1 – Summer 2010)

Book Review: Robespierre Meets the Foreign Tax Credit: Reflections on Piketty’s “capital in the Twenty-first Century” and the Contemporary Tax Policy Debate by Michael A. Livingston (Volume 40, Number 1 – Spring 2014)

Book Review—The Prudent Investor Act: A Guide to Understanding by Robert B. Wolf (Volume 29, Number 2 – Fall 2003)

Brief Comment on Trustee Prudence and Passive Investing by C. Raymond Radigan and Jennifer F. Hillman (Volume 44, Number 3 – Summer 2019)

Business Succession Planning, Profits Interests and § 2701 by Richard B. Robinson (Volume 34, Number 4 – Spring 2009)

California Income Taxation of Trusts and Estates by Richard S. Kinyon, Kim Marois, and Sonja K. Johnson (Volume 39, Number 1 & 2 – Spring 2013/Fall 2013)

Can State Law Remedies Revive Statutes Stricken by Erisa’s Preemption Provision? by Justin A. Kesselman (Volume 38, Number 2 & 3 – Fall 2012/Winter 2012)

Changing Demographics, Elder Law, and Trusts and Estates by Naomi Cahn (Volume 46, Number 1 – Fall 2020)

Charitable Gift Annuities by William Finestone (Volume 29, Number 1 – Summer 2003)

Charitable Gift of Partial Interest In Co-Op—Issues Galore by Conrad Teitell (Volume 28, Number 1 – Summer 2002)

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide by Christopher R. Hoyt (Volume 36, Number 4 – Spring 2011)

Charitable Gifts Made by S Corporations: Opportunities and Challenges by Christopher R. Hoyt (Volume 36, Number 3 – Winter 2010)

Charitable Giving—year-end Planning by Conrad Teitell (Volume 31, Number 2 – Fall 2005)

Coming Ashore — Planning for Year 2017 Offshore Deferred Compensation Arrangements: Using Clats, Ppli and Preferred Partnerships and Consideration of the Charitable Partial Interest Rules by N. Todd Angkatavanich, Jonathan G. Blattmachr, and James R. Brockway (Volume 39, Number 1 & 2 – Spring 2013/Fall 2013)

Comment on the Barnes Foundation Case by Terrance A. Kline (Volume 31, Number 3 – Winter 2005)

Commentary by Ronald H. Jensen (Volume 43, Number 2 – Winter 2018)

Commentary on Dependent Disclaimers, by Katheleen R. Guzman by Bich-Nga H. Nguyen (Volume 42, Number 2 – Fall 2016)

Commentary on Discretionary Trusts: an Update by Richard C. Ausness by Alexander A. Bove, Jr. (Volume 43, Number 3 – Spring 2018)

Comments of the College on Circular 230 Regulations by ACTEC Task Force on Circular 230 (Volume 31, Number 1 – Summer 2005)

Comments of the College on Proposed Qualified Severance Regulations by Robert J. Rosepink (Volume 30, Number 4 – Spring 2005)

Commissioner V. Estate of Bosch by Jonathan G. Blattmachr and Madeline J. Rivlin (Volume 42, Number 1 – Spring 2016)

Commissioner V. Estate of Hubert by Kristen E. Caverly (Volume 42, Number 1 – Spring 2016)

Commissioner V. Estate of Noel by John McGown, Jr. and Jason Melville (Volume 42, Number 1 – Spring 2016)

Common Law Business Trusts, Anonymity, and Inclusion by Eric C. Chaffee (Volume 48, Number 1 – Fall 2022)

Community Property Issues for Non-Community Property Practitioners by David W. Reinecke (Volume 28, Number 3 – Winter 2002)

Comparison of the Twelve Domestic Asset Protection Statutes by David G. Shaftel (Volume 34, Number 4 – Spring 2009)

Computing Market Adjusted Damages in Fiduciary Surcharge Cases Using Modern Portfolio Theory by Edward A. Moses, J. Clay Singleton and Stewart Andrew Marshall, III (Volume 31, Number 1 – Summer 2005)

Conceiving the Inconceivable: Legal Recognition of the Posthumously Conceived Child by Kathryn Venturatos Lorio (Volume 34, Number 3 – Winter 2008)

Confronting the New Expatriation Tax: Advice for the U.s. Green Card Holder by John L. Campbell and Michael J. Stegman (Volume 35, Number 3 – Winter 2009)

Consequences of PLR 200231011: Cottage Savings or Cottage Industry? by Barbara A. Sloan (Volume 29, Number 2 – Fall 2003)

Construing Wills and Trusts During the Estate Tax Hiatus in 2010 by S. Alan Medlin, Howard M. Zaritsky and F. Ladson Boyle (Volume 36, Number 2 – Fall 2010)

Coping with Continuing Uncertainty in FLP/LLC-Based Valuation Discount Strategies by Owen G. Fiore (Volume 27, Number 3 – Winter 2001)

Covid-19 and Its Impact on America’s Retirement System by David English (Volume 46, Number 1 – Fall 2020)

Creditor Rights in Nonprobate Assets by Robert M. Brucken (Volume 31, Number 3 – Winter 2005)

Creed or Code: the Calling of the Counselor in Advising Families by Ronald D. Aucutt (Volume 36, Number 4 – Spring 2011)

Cross-border Attestation and Interjurisdictional Wills by Richard F. Storrow (Volume 47, Number 1 – Fall 2021)

Dead Hand Investing: the Enforceability of Trust Investment Directives by Jeffrey A. Cooper (Volume 37, Number 3 – Winter 2011)

Dead Men (and Women) Should Tell Tales: Narrative, Intent, and the Construction Of Wills by Karen J. Sneddon (Volume 46, Number 2 – Spring 2021)

Death by Deduction: Section 2058 and the Decline of State Death Taxes by Jeffrey A. Cooper (Volume 48, Number 2 – Spring 2023)

Decanting Snts: Preserving Ssi Eligibility by Avoiding Early Termination Policy by Amy J. Fanzlaw (Volume 46, Number 1 – Fall 2020)

Decision And Persuasion: Re-conceiving The Role Of The Planner Where Undue Influence Is Suspected by James C. Milton and Katheleen R. Guzman (Volume 44, Number 1 – Winter 2019)

Deductibility of Investment Advisory Expenses by Individuals, Estates and Non-grantor Trusts by Domingo P. Such, III and Thomas P. Ward (Volume 35, Number 4 – Spring 2010)

Deducting Family Office Investment Expenses After Lender by Robert Daily (Volume 45, Number 3 – Spring/Summer 2020)

Deduction of Trust Expenses for Outside Investment Advisory Fees by James L. Boring (Volume 29, Number 2 – Fall 2003)

Defending Dependent Disclaimers by Katheleen R. Guzman (Volume 42, Number 2 – Fall 2016)

Defending Discounts for Lack of Marketability by Shannon P. Pratt (Volume 29, Number 4 – Spring 2004)

Democracy and Trusts by Carla Spivack (Volume 42, Number 3 – Winter 2017)

Dennis Belcher by Anne Marie Whittemore (Volume 43, Number 1 – Fall 2017)

Dennis Belcher by Skip Fox (Volume 43, Number 1 – Fall 2017)

Dennis Belcher: a Good, Gifted, and Decent Man by Daniel H. Markstein, Iii (Volume 43, Number 1 – Fall 2017)

Dennis Belcher’s Little Red Book: the Wit and Wisdom of Dennis Belcher by Steve R. Akers (Volume 43, Number 1 – Fall 2017)

Dennis Irl Belcher: an Appreciation by James H. Walsh (Volume 43, Number 1 – Fall 2017)

Dependent Disclaimers by Katheleen R. Guzman (Volume 42, Number 2 – Fall 2016)

Dependent Disclaimers – Who Wields the Power? by Christina Ciaramella D’Elia, Esq (Volume 42, Number 2 – Fall 2016)

Dickman V. Commissioner by Carlyn S. McCaffrey and John C. McCaffrey (Volume 42, Number 1 – Spring 2016)

Disclaimer Talk by Richard V. Wellman (Volume 27, Number 3 – Winter 2001)

Discretionary Trusts: an Update by Richard C. Ausness (Volume 43, Number 2 – Winter 2018)

Domestic Asset Protection Trusts: Key Issues and Answer by David G. Shaftel (Volume 30, Number 1 – Summer 2004)

Domestic Asset Protection Trusts: the Risks and Roadblocks Which May Hinder Their Effectiveness by Michael A. Passananti (Volume 32, Number 3 – Winter 2006)

Don’t Nothing Last Forever—Unwinding the FLP to the Haunting Melodies of Subchapter K by Richard B. Robinson (Volume 28, Number 4 – Spring 2003)

Drafting a Flexible Irrevocable Life Insurance Trust by Sebastian V. Grassi, Jr. (Volume 31, Number 3 – Winter 2005)

Drafting Flexible Irrevocable Trusts by Jonathan C. Lurie and William R. Burford (Volume 33, Number 1 – Summer 2007)

Drafting the Marital Deduction Disclaimer Trust by Sebastian V. Grassi, Jr. (Volume 27, Number 4 – Spring 2002)

Drafting Under the Upoaa: Safeguarding Against Elder Financial Exploitation Without Compromising Autonomy by Jessica A. Liebau (Volume 46, Number 1 – Fall 2020)

Elder Law: Introduction by Alyssa A. DiRusso (Volume 46, Number 1 – Fall 2020)

Elegy by William P. LaPiana (Volume 43, Number 2 – Winter 2018)

Eliminate State Tax on Trust Income: a Comprehensive Update on Planning With Incomplete Gift Non-grantor Trusts by Kevin R. Ghassomian (Volume 39, Number 3 – Winter 2013)

Enhancing the Use of Spousal Disclaimers That Salvage Exemptions but Do Not Forgo Enjoyment by Jerold I. Horn (Volume 29, Number 4 – Spring 2004)

Estate Planning — an Oxymoron? Thinking About Retroactivity or Repeal in 2010 and Estate Tax With Portability by Shirley L. Kovar (Volume 36, Number 1 – Summer 2010)

Estate Planning After Estate Tax Repeal (or Reform) by Louis A. Mezzullo (Volume 31, Number 4 – Spring 2006)

Estate Planning and Drafting for the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) by Jerold I. Horn (Volume 27, Number 2 – Fall 2001)

Estate Planning and the Pending Deal: Lessons From the Merger Arbitrage Market by Espen Robak (Volume 31, Number 4 – Spring 2006)

Estate Planning and Trust Management for a Brave New World: It’s All in the Family . . . What’s a Family? by R. Hugh Magill (Volume 44, Number 3 – Summer 2019)

Estate Planning for Cannabis Business Owners: an Introduction by Bridget J. Crawford & Jonathan G. Blattmachr (Volume 47, Number 1 – Fall 2021)

Estate Planning for Retirement Benefits After the Secure Act by Richard L. Kaplan (Volume 46, Number 1 – Fall 2020)

Estate Planning for the Apocalypse by Carla Spivack (Volume 49, Number 1 – Fall 2023)

Estate Planning for the Unmarried Couple/non-traditional Family by Wendy S. Goffe (Volume 31, Number 3 – Winter 2005)

Estate Planning Issues With Intra-family Loans and Notes by Stephen R. Akers and Philip J. Hayes (Volume 38, Number 2 & 3 – Fall 2012/Winter 2012)

Estate Planning With Qtip Trusts After the 2001 Tax Act by Sebastian V. Grassi, Jr. (Volume 30, Number 2 – Fall 2004)

Estate Tax Deductions for Interest Paid on Loans Taken in Order to Pay Estate Taxes by Daniel Baltuch (Volume 37, Number 3 – Winter 2011)

Estate Tax Valuation of Property Sold After Death by William H. Soskin (Volume 30, Number 3 – Winter 2004)

Et Tu (a)(2)? Blattmachr & Gans Dismantle Tax Court’s Powell Analysis by N. Todd Angkatavanich, James I. Dougherty and Eric Fischer (Volume 43, Number 2 – Winter 2018)

Et Tu Counselor? Fiduciary’s Attorneys’ Ethical Duty to the Vulnerable by Richard J. Goralewicz (Volume 46, Number 1 – Fall 2020)

Ethical Challenges in Representing Families in Family Limited Partnerships by Mary F. Radford (Volume 35, Number 1 – Summer 2009)

Evidencing Care, Skill and Caution in the Management of Ilits (Part 3 of 4) by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 32, Number 2 – Fall 2006)

Evidentiary Issues Involving Pre-Execution Practice and Drafting by ACTEC Fiduciary Litigation Committee (Volume 27, Number 3 – Winter 2001)

Explaining the “inexplicable”: a Response to Powers of Attorney Under the Uniform Power of Attorney Act Including Reference to Virginia Law by F. Philip Manns, Jr by Andrew H. Hook and Jessica A. Hayes (Volume 43, Number 3 – Spring 2018)

Extensions of Time to Make Timely Gst Exemption Allocations and Reverse Qtip Elections by Lloyd Leva Plaine (Volume 34, Number 1 – Summer 2008)

Family Limited Partnerships and Section 2036: Not Such a Good Fit by Mitchell M. Gans and Jonathan G. Blattmachr (Volume 42, Number 3 – Winter 2017)

Family Limited Partnerships, Bona Fide Sales, and Inadequate Consideration by Grayson M.P. Mccouch (Volume 47, Number 2 & 3 – Spring/Summer 2022)

Family Offices: Securities and Commodities Law Issues by Audrey C. Talley (Volume 34, Number 4 – Spring 2009)

Family Values: an Evaluation of Internal Revenue Code Sections 2703 and 2704(B) by David Berke (Volume 41, Number 1 – Spring 2015)

Federal Securities Laws and Administration of the Grantor Retained Annuity Trust by Diana Hastings Temple and Nicholas Unkovic (Volume 29, Number 4 – Spring 2004)

Fees, Fees, Fees: a Blessing and a Bane, How to Charge, Collect, and Defend Them by Martin A. Heckscher (Volume 31, Number 1 – Summer 2005)

Fidelity-philadelphia Trust Co. V. Smith by Deborah V. Dunn and Domingo P. Such, III (Volume 42, Number 1 – Spring 2016)

Fiduciary Accounting Statutes for the 21st Century by Julia C. Zajac Robert Whitman (Volume 36, Number 2 – Fall 2010)

Fifteen Post-Mortem Tax Planning Strategies — It’s Not Too Late to Plan Just Because Your Client Has Died by Steve R. Akers (Volume 29, Number 3 – Winter 2003)

Fifteen Years of Sales to Idits—where Are We Now? by Michael D. Mulligan (Volume 35, Number 3 – Winter 2009)

Final Minimum Distribution Regulations: Selected Issues by Natalie B. Choate (Volume 28, Number 3 – Winter 2002)

Fixing Broken Irrevocable Trusts by Alan S. Acker (Volume 31, Number 3 – Winter 2005)

Flexible Beneficiary Trusts: Reducing Income Tax on Non-grantor Trusts by Jonathan G. Blattmachr & Martin M. Shenkman (Volume 47, Number 2 & 3 – Spring/Summer 2022)

Florida’s Homestead Laws: Pitfalls and Traps for the Non-Florida Practitioner by David Pratt and Barry A. Nelson (Volume 29, Number 4 – Spring 2004)

Flps and the 2036(a) Bona Fide Sale Exception: the Vital Role of the Presumption of Adequate and Full Consideration by Layne T. Smith (Volume 31, Number 2 – Fall 2005)

Foreword — Change Is Constant in Estate Planning: Reflections of an Actec Law Journal Editor by Bridget J. Crawford (Volume 43, Number 2 – Winter 2018)

Foreword — Festschrift in Memory of Dennis I. Belcher by Bridget J. Crawford (Volume 43, Number 1 – Fall 2017)

Foreword – the Supreme Court’s Estate Planning Jurisprudence by Bridget J. Crawford (Volume 42, Number 1 – Spring 2016)

Foreword to the 2016 Joseph Trachtman Memorial Lecture by Michael H. Barker and William I. Sanderson (Volume 43, Number 1 – Fall 2017)

Foreword: Twenty Years of the Uniform Trust Code by Jeffrey A. Cooper (Volume 45, Number 1 – Fall 2019)

Fringe Inheriting: Probate Avoidance at Both Ends of the Wealth Spectrum by Allison Tait (Volume 48, Number 1 – Fall 2022)

From Strength To Strength: A Comment On Morley And Sitkoff’s Making Directed Trusts Work by James P. Spica (Volume 44, Number 2 – Spring 2019)

From the School of Hard Knocks: Thoughts on the Initial Estate Planning Interview by L. Paul Hood, Jr. (Volume 27, Number 4 – Spring 2002)

Functional Siblings, Donor-conceived People – and Intestacy by Naomi R. Cahn (Volume 48, Number 1 – Fall 2022)

Fundamentals of Asset Protection Planning by Duncan E. Osborne and John A. Terrill, II (Volume 31, Number 4 – Spring 2006)

Gifts in Contemplation of Death: Why Can’t Section 2035 Simply Die? by Stephanie J. Willbanks (Volume 45, Number 2 – Winter 2020)

Gifts to Minors After 2001: Minors’ Trusts, Qualified Tuition Programs, Education IRAs and Custodial Accounts Compared by William H. Soskin (Volume 27, Number 4 – Spring 2002)

Going the Distance: How Increased Client Contact Can Benefit Clients and Their Attorneys by Ashleigh Gough (Volume 46, Number 1 – Fall 2020)

Grat Expectations: Questioning, Challenging, and Litigating the Service Position on Estate Tax Inclusion of Grantor Retained Annuity Trusts by Michael D. Whitty (Volume 36, Number 1 – Summer 2010)

GRAT Strategies—Ringing the Bell at the County Fair by Steve R. Akers and Andrew M. Parker (Volume 29, Number 2 – Fall 2003)

Gst Qualified Severance Regulations: Final and Proposed by Marc A. Chorney (Volume 33, Number 2 – Winter 2007)

Hackl Debacle: Are the Annual Exclusion and Discounts Mutually Exclusive for Gifts of Closely-Held Business Interests? by Jerome A. Deener (Volume 28, Number 2 – Fall 2002)

Health Savings Accounts—what You Need to Know by Louis A. Mezzullo (Volume 30, Number 1 – Summer 2004)

Hedge Funds: A Critical Examination by Patrick J. Collins (Volume 28, Number 1 – Summer 2002)

Heirs in the Freezer Bronze Age Biology Confronts Biotechnology by Dominic J. Campisi, Claudia Lowder, and Naznin Bomi Challa (Volume 36, Number 1 – Summer 2010)

Heirs Property: An Examination of Probate Costs and the Costs of Postmortem Probate Inaction by Reid Kress Weisbord (Volume 49, Number 1 – Fall 2023)

Helvering V. Clifford by Mark L. Ascher (Volume 42, Number 1 – Spring 2016)

Helvering V. Horst by Jerome M. Hesch and David J. Herzig (Volume 42, Number 1 – Spring 2016)

Helvering V. Safe Deposit & Trust Co. by Samuel A. Donaldson (Volume 42, Number 1 – Spring 2016)

Honoring Probable Intent in Intestacy: An Empirical Assessment of the Default Rules and the Modern Family by Danaya C. Wright and Beth Sterner (Volume 42, Number 3 – Winter 2017)

How Gender and Other Identity Factors Influence Attitudes Toward Will Making: Lessons from Australia by Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte & Uwe Dulleck (Volume 49, Number 1 – Fall 2023)

How to Draft Trusts to Own Retirement Benefits by Keith A. Herman 207 (Volume 39, Number 3 – Winter 2013)

I Dig It, but Congress Shouldn’t Let Me: Closing the Idgt Loophole by Daniel L. Ricks (Volume 36, Number 3 – Winter 2010)

Identity Appropriation and Wealth Transfer: Twain, Cord, and the Post-mortem Right of Publicity by Alyssa A. Dirusso and Timothy J. Mcfarlin (Volume 48, Number 1 – Fall 2022)

Ilit Asset Management: the Written Investment Policy Statement (Part 4 of 4) by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 32, Number 3 – Winter 2006)

Impact on States of Federal Estate Tax “Repeal” by Joshua S. Rubinstein (Volume 28, Number 3 – Winter 2002)

In Defense of Friedman: a Reply to Professor Guzman by Jeffrey A. Cooper (Volume 42, Number 2 – Fall 2016)

In Memoriam Dennis Belcher: Lessons I Learned at the Feet of the Master by Dana G. Fitzsimons, Jr. (Volume 43, Number 1 – Fall 2017)

In Memory of Dennis Belcher by C. Ware Palmer (Volume 43, Number 1 – Fall 2017)

In Re Estate of Feinberg: When Legal Fees Consume an Estate—restrictive Clauses Are Moot by James H. Cundiff and Andrew D. Copans (Volume 35, Number 3 – Winter 2009)

Incentive Trusts: Considerations, Uses and Alternatives by Marjorie J. Stephens (Volume 29, Number 1 – Summer 2003)

Incentivizing Wills Through Tax by Margaret Ryznar (Volume 47, Number 1 – Fall 2021)

Income Tax Planning for Long-Term Care by David M. English (Volume 28, Number 1 – Summer 2002)

Incorporating Social Justice and Environmental Sustainability into Estate Planning Through Conservation Easements by Trace Brooks (Volume 49, Number 1 – Fall 2023)

Innovative Clat Structures: Providing Economic Efficiencies to a Wealth Transfer Workhorse by Paul S. Lee, Turney P. Berry, and Martin Hall (Volume 37, Number 1 – Summer 2011)

Insurable Interests: Aprés Chawla, Le Deluge? by Mary Ann Mancini and Howard M. Zaritsky (Volume 32, Number 3 – Winter 2006)

Inter Vivos Cruts and Crats—irs Opens Pandora’s Box With Spousal “Right of Election” by Conrad Teitell (Volume 31, Number 1 – Summer 2005)

Intestacy, Wills, and Intent: a Short Comment on Wright & Sterner by David Horton (Volume 43, Number 2 – Winter 2018)

Introduction to Housing Issues of the Elderly by Stuart D. Zimring (Volume 28, Number 1 – Summer 2002)

Investing in and for the Future: ESG Investing for Trust Assets Under the Prudent Investor Rule by Jane Gorham Ditelberg (Volume 47, Number 1 – Fall 2021)

Ira Administration for High Net Worth Clients and Their Beneficiaries—unique Challenges and Best Practices for Financial Institutions by Svetlana V. Bekman (Volume 39, Number 3 – Winter 2013)

Irwin V. Gavit by William P. LaPiana (Volume 42, Number 1 – Spring 2016)

Is Estate Planning Ethical in an Increasingly Inequitable World? by Harry S. Margolis (Volume 49, Number 1 – Fall 2023)

Is Your (Ethical) Will in Order? by Zoe M. Hicks (Volume 33, Number 2 – Winter 2007)

It Should Not Be This Hard: a Look at Trusts as Beneficiaries of Retirement Benefits by Alvin J. Golden (Volume 36, Number 2 – Fall 2010)

Janus as a Client: Ethical Obligations When Your Client Plays Two Roles in One Fiduciary Estate by Karen E. Boxx and Philip N. Jones (Volume 44, Number 3 – Summer 2019)

Joining the Global Community in the Fight Against Financial Secrecy: Congress Enacts the Corporate Transparency Act to Mandate Beneficial Ownership Reporting in the United States by Glenn G. Fox, Raj A. Malviya, Michael A. Breslow, and Kevin L. Shepherd (Volume 48, Number 1 – Fall 2022)

Just Say No: Reasons States Have Not Adopted the UTC by Robert Barton (Volume 45, Number 1 – Fall 2019)

Keeping the Cabin in the Family: a Guide to Joint Ownership and Use by Wendy S. Goffe (Volume 31, Number 2 – Fall 2005)

Killing Your Chances of Inheriting: the Problem With the Application of the Slayer Statute to Cases of Assisted Suicide by Ryan Konsdorf and Scott Alden Prulhiere (Volume 39, Number 3 – Winter 2013)

Larger Than Life by Carol Harrington (Volume 43, Number 1 – Fall 2017)

Leach V. Hyatt: Recasting Indefiniteness by Thomas E. Simmons (Volume 43, Number 1 – Fall 2017)

Litigation and the Total Return Trust by Margaret E.W. Sager (Volume 35, Number 3 – Winter 2009)

Little Red Riding Hood or the Wolf: How Far Can an Agent Reach Into Grandmother’s Pocketbook? by Erica E. Lord (Volume 46, Number 1 – Fall 2020)

Longmeyer Exposes (or Creates) Uncertainty About the Duty to Inform Remainder Beneficiaries of a Revocable Trust by Turney P. Berry, David M. English and Dana G. Fitzsimons, Jr. (Volume 35, Number 2 – Fall 2009)

Looking Back and Looking Ahead: Preparing Your Practice for the Future: Do Not Get Behind the Change Curve by Jonathan G. Blattmachr (Volume 36, Number 1 – Summer 2010)

Maintaining Client Privacy in an Increasingly Public World by Mel M. Justak & Anne-Marie Rhodes (Volume 47, Number 1 – Fall 2021)

Major Reforms of the Property Restatement and the Uniform Probate Code: Reformation, Harmless Error, and Nonprobate Transfers by John H. Langbein (Volume 38, Number 1 – Spring 2012)

Making Directed Trusts Work: The Uniform Directed Trust Act by John D. Morley and Robert H. Sitkoff (Volume 44, Number 1 – Winter 2019)

Managing Family Wealth Through a Private Trust Company by Alan V. Ytterberg and James P. Weller (Volume 36, Number 3 – Winter 2010)

Marital Versus Nonmarital Entitlements by Raymond C. O’Brien (Volume 45, Number 2 – Winter 2020)

Marriage: the Surest Way to Entitlements by L. Victoria Meierm (Volume 45, Number 3 – Spring/Summer 2020)

Married is as Married Does(?) by William P. Lapiana (Volume 45, Number 3 – Spring/Summer 2020)

Married, With Children at Death by Emily S. Taylor Poppe (Volume 47, Number 2 & 3 – Spring/Summer 2022)

Marvin Claims at Death by Patricia A. Cain (Volume 49, Number 1 – Fall 2023)

Master Limited Partnerships: Aid to an S Election? by Robert C. Miller (Volume 29, Number 3 – Winter 2003)

Mccord to Holman—five Years of Value Judgments by Cynthia A. Duncan, John R. Jones, Jr., and James D. Spratt, Jr. (Volume 34, Number 4 – Spring 2009)

Mccord V. Commissioner: Defined Value Clauses Redefined? by Scott Andrew Bowman (Volume 33, Number 2 – Winter 2007)

Means to an End: Electively Forcing Vesting to Suit Tax Rules Against Perpetuities by James P. Spica (Volume 40, Number 2 & 3 – Fall/Winter 2014)

Measuring the Effectiveness of a Trust Portfolio’s Diversification by Edward A. Moses, J. Clay Singleton and Stewart A. Marshall III (Volume 35, Number 3 – Winter 2009)

Medicaid Estate Recovery: Friend or Foe? by Lisa M. Neeley (Volume 46, Number 1 – Fall 2020)

Medicaid Planning for Long-term Care: California Style by John A. Miller and Vanessa S. Stroud (Volume 41, Number 2 & 3 – Fall 2015 / Winter 2016)

Medical and Legal Implications of Impaired Financial Capacity in Aging and Dementia by Edmund W. Granski, Jr. and Milap A. Nowrangi (Volume 46, Number 1 – Fall 2020)

Memories of a Partner, Colleague, Servant-leader, and Friend by Ronald D. Aucutt (Volume 43, Number 1 – Fall 2017)

Memories of Dennis Belcher by Lou and Judi Mezzullo (Volume 43, Number 1 – Fall 2017)

Merril V. Fahs by Kevin E. Packman (Volume 42, Number 1 – Spring 2016)

Modern Portfolio Theory and the Prudent Investor Act by Edward A. Moses, J. Clay Singleton, and Stewart A. Marshall III (Volume 30, Number 3 – Winter 2004)

Modernizing Trusts and Estates: Introduction by Alyssa A. DiRusso (Volume 47, Number 1 – Fall 2021)

Modification of Duties and Liabilities of Trustees by Charles A. Redd (Volume 29, Number 2 – Fall 2003)

Multi-Jurisdictional Practice Issues for Estate Planners by Richard B. Gregory (Volume 27, Number 3 – Winter 2001)

Multi-level Discounts for Tiered Entities—insights From Historical Case Law by James G. Rabe (Volume 35, Number 2 – Fall 2009)

Municipal Bonds: Tax Free Income Vs. Trustee Obligation Avoid Unwarranted Costs by Patrick J. Collins (Volume 33, Number 2 – Winter 2007)

My Basement Is Filled with Pornography! But—You Don’t Have a Basement. by Clifton B. Kruse (Volume 27, Number 3 – Winter 2001)

My Response to Beyer and Bove by Richard C. Ausness (Volume 43, Number 3 – Spring 2018)

New Penalties on Appraisers and Related Valuation Worries Spawned by the Pension Protection Act of 2006 by Diana S. C. Zeydel, Mitchell M. Gans and Jonathan G. Blattmachr (Volume 32, Number 4 – Spring 2007)

New Rules Govern Deferred Compensation Arrangements by Louis A. Mezzullo (Volume 32, Number 4 – Spring 2007)

New Tax Court Cases: Developments in Planning with Family Limited Partnerships by S. Stacy Eastland (Volume 29, Number 2 – Fall 2003)

News About the Uniform International Wills Act by Richard V. Wellman (Volume 27, Number 2 – Fall 2001)

No Lapse Guarantee Life Insurance Policies: the Answer to an Insured’s Prayer or a Fiduciary Nightmare? by John T. Bannen (Volume 30, Number 4 – Spring 2005)

Non-Court Administration of Estates Now Available in Two-Thirds of the States by Robert M. Brucken (Volume 27, Number 3 – Winter 2001)

Of Privacy and Publicity: Symbiotic Rights (or Wellspring of Obfuscation) by Jeffrey L. Carson and Trace Brooks (Volume 48, Number 1 – Fall 2022)

Oklahoma Tax Commission V. United States by Thomas E. Simmons (Volume 42, Number 1 – Spring 2016)

Organizing Wealthy Families Around Family Value and Vision by Gerald Le Van (Volume 30, Number 2 – Fall 2004)

Our Wealth Transfer Tax System – a View From the 100th Year by Carlyn S. McCaffrey & John C. McCaffrey (Volume 41, Number 1 – Spring 2015)

Outright Does Not Always Mean Outright by Charles D. Fox IV and Thomas W. Abendroth (Volume 32, Number 4 – Spring 2007)

Outside the Box on Estate Tax Reform: Reviewing Ideas to Simplify Planning by Dennis I. Belcher (Volume 43, Number 1 – Fall 2017)

Over My Dead Body: Preventing and Resolving Disputes Regarding the Disposition of the Dead by Shawn Irwin Walker (Volume 43, Number 3 – Spring 2018)

Paying for Long-Term Care: Alternatives to Medicaid by Keith Bradoc Gallant (Volume 28, Number 1 – Summer 2002)

Paying the Estate Tax in Installments: Now More User Friendly by Louis A. Mezzullo (Volume 34, Number 1 – Summer 2008)

Personal Reflections About Working With Dennis, the Best Trusts and Estates Lawyer in Virginia by Howard M. Zaritsky (Volume 43, Number 1 – Fall 2017)

Pick on Someone Your Own Size: Exposing the Account Owner’s Silent Assault on § 529 Savings Accounts by Adam Winger (Volume 35, Number 3 – Winter 2009)

Planned Parenthood: Adult Adoption and the Right of Adoptees to Inherit by Richard C. Ausness (Volume 41, Number 2 & 3 – Fall 2015 / Winter 2016)

Planning for Disability by William L. E. Dussault (Volume 33, Number 1 – Summer 2007)

Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations by Marcia Chadwick Holt (Volume 27, Number 1 – Summer 2001)

Planning for the HIPAA Privacy Rule by Michael L. Graham and Jonathan G. Blattmachr (Volume 29, Number 4 – Spring 2004)

Planning to Minimize or Avoid State Income Tax on Trusts by Richard W. Nenno (Volume 34, Number 3 – Winter 2008)

Porperty Division at Divorce or Death for Married Couples Migrating Between Common Law and Community Property States by Kenneth W. Kingma (Volume 35, Number 1 – Summer 2009)

Powell and Section 2036: Our Reply by Mitchell M. Gans and Jonathan G. Blattmachr (Volume 43, Number 2 – Winter 2018)

Powers of Attorney Under the Uniform Power of Attorney Act Including Reference to Virginia Law by F. Philip Manns, Jr. (Volume 43, Number 2 – Winter 2018)

Practical Guidance for Trustee Risk Management by Lauren J. Wolven and Jeffrey A. Zaluda (Volume 32, Number 4 – Spring 2007)

Predispute Arbitration Agreements Between Trustees and Financial Services Institutions: Are Beneficiaries Bound? by Mary F. Radford (Volume 40, Number 2 & 3 – Fall/Winter 2014)

Preliminary Consideration of Gift, Estate and Generation-Skipping Transfer Tax Planning Issues After Enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 by Lloyd Leva Plaine and Wendy Ann Wilkenfeld (Volume 27, Number 2 – Fall 2001)

Preserving the “Designated Beneficiary” If a Trust Is Named As Beneficiary of a Qualified Plan or IRA by Virginia F. Coleman (Volume 28, Number 3 – Winter 2002)

Presumed Equal: Shares of Cotenants by John V. Orth (Volume 37, Number 3 – Winter 2011)

Prevention and Resolution of Trust and Estate Controversies by Mark S. Poker and Amy S. Kiiskila (Volume 33, Number 4 – Spring 2008)

Privacy in Plain Sight: How Blockchain Assets and Decentralized Technology Can Increase Privacy in Inheritance by Tye J. Cressman (Volume 48, Number 1 – Fall 2022)

Privacy, Probate, and Nazi-plundered Art by Alex Swanson (Volume 48, Number 1 – Fall 2022)

Progressive Taxation and a Conservative Supreme Court: Reading the Tea Leaves by Mitchell M. Gans (Volume 47, Number 2 & 3 – Spring/Summer 2022)

Promises and Pitfalls of Total Return Trusts by Patrick J. Collins and Josh Stampfli (Volume 27, Number 3 – Winter 2001)

Proposed Regulations Clarify Includability of Grantor Retained Annuity Trust in Grantor’s Gross Estate by David A. Herpe and Jeanette Suarez Hunter (Volume 33, Number 2 – Fall 2007)

Proposed Tax Return Preparer Penalty Regulations: a Comparison With Existing Guidance by Mitchell M. Gans, Jonathan G. Blattmachr, and Elisabeth O. Madden (Volume 34, Number 2 – Fall 2008)

Proposing a Model Antilapse Clause by Raymond C. O’brien (Volume 48, Number 3 – Summer 2023)

Protecting Your Clients’ Assets From Their Future Ex-sons and Daughters-in-law: the Impact of Evolving Trust Laws on Alimony Awards by Christopher J. Roman, Villanova Law School (Volume 39, Number 1 & 2 – Spring 2013/Fall 2013)

Protection of Inherited Iras by James L. Boring, Richard R. Gans, Meghan E. Gearhart, Nancy Schmidt Roush, Susan B. Slater-Jansen (Volume 36, Number 3 – Winter 2010)

Prudence of Passivity vs. Prudence of Process: Can a Default Approach Be Prudent? by Elisa Shevlin Rizzo and Erica E. Lord (Volume 44, Number 3 – Summer 2019)

Punctilio of an Honor—A Trustee’s Duties by Robert J. Rosepink (Volume 28, Number 2 – Fall 2002)

Purpose Trust Cy Pres by Thomas E. Simmons (Volume 45, Number 1 – Fall 2019)

Ramification for Estate Planners of the Phase-Out of the Federal State Death Tax Credit: Boom, Bust or Unknown? by Charles D. Fox, IV, Robert C. Pomeroy, and Susan L. Abbott (Volume 29, Number 1 – Summer 2003)

Reactions to Discretionary Trusts: an Update by Richard C. Ausness by Gerry W. Beyer (Volume 43, Number 3 – Spring 2018)

Reallocating Wealth After Christiansen: a Fresh Look at Formula Clauses by Michael E. Morden (Volume 35, Number 1 – Summer 2009)

Recent Cases Affecting Flps and Llcs by Louis A. Mezzullo (Volume 34, Number 2 – Fall 2008)

Re-considering Undue Influence In The Digital Era by Jodie Distler (Volume 44, Number 1 – Winter 2019)

Reducing Estate and Trust Litigation Through Disclosure, in Terrorem Clauses, Mediation and Arbitration by Jonathan G. Blattmachr (Volume 36, Number 3 – Winter 2010)

Reflections on Dennis I. Belcher: a True Leader by Pam H. Schneider (Volume 43, Number 1 – Fall 2017)

Reflections on Flp and Llc Cases by Ronald D. Aucutt (Volume 34, Number 2 – Fall 2008)

Remaining Heterogeneity in Trust Investment Law After Twenty-five Years of Reform by Trent S. Kiziah (Volume 37, Number 2 – Fall 2011)

Remembering Dennis by Tom Word (Volume 43, Number 1 – Fall 2017)

Remembering Dennis Belcher by W. Bjarne Johnson (Volume 43, Number 1 – Fall 2017)

Remembering Dennis Belcher: a Trusted Advisor and Friend by Tina Portuondo (Volume 43, Number 1 – Fall 2017)

Removing Assets From the Transfer Tax System—practical Considerations by Louis A. Mezzullo (Volume 30, Number 3 – Winter 2004)

Report on Reform of Federal Wealth Transfer Taxes—executive Summary by Task Force on Federal Wealth Transfer Taxes (Volume 30, Number 3 – Winter 2004)

Representing Husbands and Wives: New Developments by Sheldon G. Gilman (Volume 28, Number 4 – Spring 2003)

Representing the Fiduciary: to Whom Does the Attorney Owe Duties? by Kennedy Lee (Volume 37, Number 3 – Winter 2011)

Resisting the Contractarian Insurgency: the Uniform Trust Code, Fiduciary Duty, and Good Faith in Contract by Frederick R. Franke, Jr. (Volume 36, Number 3 – Winter 2010)

Resolving Disputes With Ease and Grace by Bridget A. Logstrom, Bruce M. Stone and Robert W. Goldman (Volume 31, Number 3 – Winter 2005)

Response to Professor Horton, Mr. James Pressly and Mr. J. Grier Pressly by Danaya C. Wright and Beth Sterner (Volume 43, Number 2 – Winter 2018)

Response: a Modern Assessment of Intestacy Law by James G. Pressly, Jr. and J. Grier Pressly, III (Volume 43, Number 2 – Winter 2018)

Results from the Annual Meeting Questionnaire by Steve A. Brand (Volume 27, Number 1 – Summer 2001)

Rethinking the Estate Planning Curriculum by Jeffrey A. Cooper (Volume 46, Number 1 – Fall 2020)

Revisions to the Uniform Management of Institutional Funds Act by Susan N. Gary (Volume 30, Number 3 – Winter 2004)

Rights of a Trust Beneficiary’s Creditors Under the Uniform Trust Code by Kevin D. Millard (Volume 34, Number 2 – Fall 2008)

Robinette V. Helvering by Stephanie E. Heilborn and Cindy Zhou (Volume 42, Number 1 – Spring 2016)

Roth Iras: Time for a New Look by Louis A. Mezzullo (Volume 36, Number 2 – Fall 2010)

Safeguarding a Will: Will Deposit Statutes by Alberto B. Lopez (Volume 46, Number 1 – Fall 2020)

Saving for Education: Creating Educational Dynasty Trusts Using 529 Plans by Susan T. Bart (Volume 40, Number 2 & 3 – Fall/Winter 2014)

Scylla and Charybdis Attack: Using Trusts for Medicaid Planning and Non-medicaid Asset Protection by Bradley E.S. Fogel (Volume 35, Number 1 – Summer 2009)

Section 529 Plans: What They Are and Who Should Use Them by Beverly R. Budin (Volume 28, Number 4 – Spring 2003)

Selected Issues in Drafting the Irrevocable Life Insurance Trust After the 2001 Tax Act by Sebastian V. Grassi, Jr. (Volume 28, Number 4 – Spring 2003)

Serving the Greater Good: Ethical Considerations in Representation of the Older Population by Jeffrey L. Carson and Brook H. Lester (Volume 46, Number 1 – Fall 2020)

Settlor-authorized Fiduciary Indifference to Trust Purposes and the Interests of Beneficiaries by James P. Spica (Volume 45, Number 1 – Fall 2019)

Sex Post Facto: Advising Clients Regarding Posthumous Conception by Benjamin C. Carpenter (Volume 38, Number 2 & 3 – Fall 2012/Winter 2012)

Silent Trusts Are Trending: Will They Hold Trustees to Account? by Kent D. Schenkel (Volume 47, Number 1 – Fall 2021)

Smith V. Shaughnessy by Ann-Marie Rhodes and Erica E. Lord (Volume 42, Number 1 – Spring 2016)

Social Control of Wealth in Antebellum New York by William P. Lapiana (Volume 42, Number 3 – Winter 2017)

Sorting Out Receipts and Releases by Robert Whitman (Volume 33, Number 2 – Fall 2007)

Standards of Prudence and Management of the Insurance Portfolio (Part 2 of 4) by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 32, Number 1 – Summer 2006)

Standby Guardianship Legislation: at the Midway Point by Joshua S. Rubenstein (Volume 33, Number 1 – Summer 2007)

State and Local Action Against Trust Mills: The Unauthorized Practice of Law by ACTEC Practice Committee (Volume 27, Number 2 – Fall 2001)

State Statutes on Virtual Representation—a New State Survey by Susan T. Bart and Lyman W. Welch (Volume 35, Number 4 – Spring 2010)

State Taxation of Trusts and Their Beneficiaries When There Are Multiple State Contacts by John McGown, Jr. (Volume 39, Number 3 – Winter 2013)

Stranger-owned Life Insurance: a Point/counterpoint Discussion by J. Alan Jensen and Stephan R. Leimberg (Volume 33, Number 2 – Fall 2007)

Strangi 4 by Milford B. Hatcher, Jr. (Volume 31, Number 2 – Fall 2005)

Strengthening the Passivity Default by Ian Ayres and Edward Fox (Volume 44, Number 3 – Summer 2019)

Substituted Judgment – How Do You Prove What an Incapacitated Person Would Want? by Eric Virgil (Volume 46, Number 1 – Fall 2020)

Successor Partners: Gifting or Transferring a Business or Real Property to the Next Generation by David Gage, John Gromala, and Edward Kopf (Volume 30, Number 3 – Winter 2004)

Taft V. Bowers by James R. Repetti (Volume 42, Number 1 – Spring 2016)

Tales From the Dark Side: Drafting Issues From the Fiduciary’s Perspective by Benjamin H. Pruett (Volume 35, Number 4 – Spring 2010)

Taxation of Split Dollar Life Insurance Arrangements under the Final Regulations by Donald O. Jansen (Volume 29, Number 4 – Spring 2004)

Tax-Motivated Life Insurance: An Exciting and Helpful Tool by Patrick J. Collins (Volume 29, Number 2 – Fall 2003)

The “2% Floor:” Grows Up – a Biography of Legislation, Litigation, and Regulations by Ronald D. Aucutt (Volume 33, Number 4 – Spring 2008)

The 2002 Annual Joseph Trachtman Memorial Lecture: Some Thoughts on Philanthropy and Net Worth by William H. Gates, Sr. (Volume 28, Number 2 – Fall 2002)

The 2003 Annual Joseph Trachtman Memorial Lecture — From Beowulf to Bush: Lurking Tax Monsters by Mary Louise Fellows (Volume 29, Number 3 – Winter 2003)

The 2004 Annual Joseph Trachtman Lecture — the U.s. Tax Code in the 21st Century: Does the Estate Tax Fit? by Margo Thorning (Volume 30, Number 2 – Fall 2004)

The Actec State Death Tax Chart—still Going Strong After Seven Years by Charles D. Fox, IV and Adam M. Damerow (Volume 35, Number 1 – Summer 2009)

The Anatomy of the New Federal Gift Tax Return, Including a Review of the Gift Tax Statute of Limitations and Gift Splitting Provisions by David Pratt (Volume 31, Number 2 – Fall 2005)

The Annual Joseph Trachtman Memorial Lecture A View Through a Glass Darkly: The Impact of Transfer Tax Repeal on Trusts and Estates Lawyers by John A. Wallace (Volume 27, Number 1 – Summer 2001)

The Appropriate Withdrawal Rate: Comparing a Total Return Trust to a Principal and Income Trust by Edward A. Moses, J. Clay Singleton and Stewart Andrew Marshall, III (Volume 31, Number 2 – Fall 2005)

The Best of Both Worlds: Using a Trust to Make Your 529 Savings Accounts Rock by Susan T. Bart (Volume 34, Number 3 – Winter 2008)

The Calling of the Counselor in Counseling Families, Part 2 by Ronald D. Aucutt (Volume 48, Number 3 – Summer 2023)

The Case Against the Trust Protector by Alexander A. Bove, Jr. (Volume 37, Number 1 – Summer 2011)

The Chawla Case, Insurance Trusts and the Insurable Interest Rule: “Houston, We Have a Problem” by Mary Ann Mancini (Volume 31, Number 2 – Fall 2005)

The Current State of Marketability Discounts by Espen Robak (Volume 30, Number 2 – Fall 2004)

The Dark Side of Codification by Thomas P. Gallanis (Volume 45, Number 1 – Fall 2019)

The Demise of the Type Iii Supporting Organization by Neil T. Kawashima and Mary Lee Turk (Volume 32, Number 4 – Spring 2007)

The Dos and Don’ts of Donor Control by Alan F. Rothschild, Jr. (Volume 30, Number 4 – Spring 2005)

The Dueling Transferors Problem in Generation-skipping Transfer Taxation by Austin Bramwell and Sean R. Weissbart (Volume 41, Number 1 – Spring 2015)

The Elimination of Section 2035 in Relation to Powell and Cahill by Ronald P. Wargo (Volume 45, Number 3 – Spring/Summer 2020)

The Failures and the Future of Private Foundation Governance by Zoey F. Orol (Volume 46, Number 2 – Spring 2021)

The Fault, Dear Brutus, Is Not in Our Stars, but in Ourselves. Some Thoughts on the Estate Planning Profession by Christopher P. Cline (Volume 33, Number 1 – Summer 2007)

The Federal Tax Treatment of Disclaimers of Future Interests: a Call for Reform by Trent S. Kiziah (Volume 39, Number 1 & 2 – Spring 2013/Fall 2013)

The Four Horsemen and Estate Taxation by Jasper L. Cummings, Jr. (Volume 42, Number 1 – Spring 2016)

The Gatekeeper Initiative and the Risk-based Approach to Client Due Diligence: the Imperative for Voluntary Good Practices Guidance for U.s. Lawyers by Kevin L. Shepherd (Volume 37, Number 1 – Summer 2011)

The Generation-skipping Transfer Tax and Sociological Shifts in Generational Length: Proposing a Generationinflation Index for Taxation by Alyssa A. DiRusso (Volume 41, Number 2 & 3 – Fall 2015 / Winter 2016)

The Growth and Business of Elder Law by Brian Andrew Tully (Volume 46, Number 1 – Fall 2020)

The Haunting of Wealth Law by Allison Tait (Volume 49, Number 1 – Fall 2023)

The Impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on Retirement Arrangements by Louis A. Mezzullo (Volume 27, Number 4 – Spring 2002)

The Intermediary Clat Alternative to the Residuary Estate Family Foundation Gift by Richard S. Franklin and Jennifer A. Birchfield Goode (Volume 39, Number 3 – Winter 2013)

The Intersection of Racial Inequities and Estate Planning by Reetu Pepoff (Volume 47, Number 1 – Fall 2021)

The Joseph Trachtman Lecture by William F. Schulz (Volume 33, Number 2 – Fall 2007)

The Joseph Trachtman Lecture—estate Planning for the Next Generation(S) of Clients: It’s Not Your Father’s Buick, Anymore by Jeffrey N. Pennell (Volume 34, Number 1 – Summer 2008)

The Joseph Trachtman Lecture—the Origin of Our Species: Trust and Estate Lawyers and How They Grew by Malcolm A. Moore (Volume 32, Number 2 – Fall 2006)

The Letter of Wishes: Can We Influence Discretion in Discretionary Trusts? by Alexander A. Bove, Jr. (Volume 35, Number 1 – Summer 2009)

The Life and Death of John J. Stevens, Esq., as a Member of the Legal Profession by Max Gutierrez, Jr. (Volume 39, Number 1 & 2 – Spring 2013/Fall 2013)

The Life and Death of the Ipswich Grammar School Trust: Is Enduring Dead Hand Control Possible? by Ronald Chester (Volume 39, Number 1 & 2 – Spring 2013/Fall 2013)

The Need for a New Type of Purpose Trust, the Stewardship Trust by Susan N. Gary (Volume 45, Number 1 – Fall 2019)

The New Split Dollar Rules: Requiem or Rejuvenation? by Donald O. Jansen (Volume 28, Number 3 – Winter 2002)

The New Wrinkled Faces of Capacity: the Older Client With Diminishing Capacity by A. Frank Johns and Bernard A. Krooks (Volume 30, Number 4 – Spring 2005)

The New York Revised Statutes’ Trust Code and the Path of the Common Law by Alfred L. Brophy (Volume 43, Number 2 – Winter 2018)

The Nonfiduciary “Trust” by Jeffrey Schoenblum (Volume 46, Number 3 – Summer 2021)

The Perpetual Business Purpose Trust: the Business Planning Vehicle for the Future, Starting Now by Alexander A Bove, Jr. & Melissa Langa (Volume 47, Number 1 – Fall 2021)

The Persistent Preference for Inception Assets by Trent S. Kiziah, J. Clay Singleton, and Stewart A. Marshall, III (Volume 40, Number 1 – Spring 2014)

The Physician Orders for Life-sustaining Treatment (Polst) Coming Soon to a Health Care Community Near You by Robert B. Wolf, Marilyn J. Maag, and Keith Bradoc Gallant (Volume 40, Number 1 – Spring 2014)

The Post-mortem Right of Publicity: Defining It, Valuing It, Defending It and Planning for It by Sharon L. Klein and Jenna M. Cohn (Volume 48, Number 1 – Fall 2022)

The Preferred Partnership Grat—a Way Around the Etip Issue? by N. Todd Angkatavanich and Karen E. Yates (Volume 35, Number 3 – Winter 2009)

The Problem of Charitable Trust Enforcement: Addressing the Insufficiencies of the Attorney General System and Proposing New Law Reform by Morgan Wahler (Volume 48, Number 3 – Summer 2023)

The Problem Of Replacement Property In The Law Of Ademption by Nicole M. Paschoal (Volume 44, Number 2 – Spring 2019)

The Prudence Of Passivity: An Argument For Default Passive Management In Trust Investing by Bryon W. Harmon and Laura A. Fisher (Volume 44, Number 2 – Spring 2019)

The Prudent Investor Rule and Trust Asset Allocation: an Empirical Analysis by Max M. Schanzenbach and Robert H. Sitkoff (Volume 35, Number 4 – Spring 2010)

The Prudent Investor Rule Past, Present and Future: a View From Illinois by Jane G. Ditelberg (Volume 45, Number 1 – Fall 2019)

The Slayer Rule: an Empirical Examination by Fredrick E. Vars (Volume 48, Number 2 – Spring 2023)

The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust by William R. Culp, Jr., Paul M. Hattenhauer, and Briani Bennett Mellen (Volume 44, Number 1 – Winter 2019)

The Taxation of Derivative Solutions to Wealth Building Problems by Anthony P. Marshall (Volume 27, Number 2 – Fall 2001)

The Terms of the Trust: Extrinsic Evidence of Settlor Intent by Fred Franke and Anna Katherine Moody (Volume 40, Number 1 – Spring 2014)

The Trustee’s Duty to Diversify: an Examination of the Developing Case Law by Trent S. Kiziah (Volume 36, Number 2 – Fall 2010)

The U.s. Supreme Court and the Law of Trusts and Estates: a Law Reformer’s Perspective by Thomas P. Gallanis (Volume 42, Number 1 – Spring 2016)

The Ultimate Gift Horse: Modernizing the UPC on Advancements to Avoid Unintended Redistributions by Jackie Elder & Fredrick E. Vars (Volume 47, Number 1 – Fall 2021)

The Uniform Probate Code’s New Intestacy and Class Gift Provisions by Mary Louise Fellows and Thomas P. Gallanis (Volume 46, Number 2 – Spring 2021)

The Upc Addresses the Class-gift and Intestacy Rights of Children of Assisted Reproduction Technologies by Sheldon F. Kurtz and Lawrence W. Waggoner (Volume 35, Number 1 – Summer 2009)

The Upc Authorizes Notarized Wills by Lawrence W. Waggoner (Volume 34, Number 2 – Fall 2008)

The Upoaa & Vaupoaa: My Response by F. Philip Manns, Jr. (Volume 43, Number 3 – Spring 2018)

This Land Is Your Land, This Land Is (Still) My Land: Using Qualified Conservation Contributions to Preserve Cherished Family Properties by Nancy G. Henderson (Volume 33, Number 1 – Summer 2007)

Through the Looking Glass: the Politics of Estate Tax Reform by Edward J. McCaffery (Volume 35, Number 2 – Fall 2009)

To My Children in Equal Shares: The Flaw of Estate Planning When Property is Devised to Beneficiaries As Tenants in Common by Camille M. Davidson (Volume 47, Number 2 & 3 – Spring/Summer 2022)

Total Return Trusts—a Decade of Progress, but Are We There Yet? (Parts 1 & 2 of 4) by Robert B. Wolf (Volume 32, Number 1 – Summer 2006)

Total Return Trusts—a Decade of Progress, but Are We There Yet? (Parts 3 & 4 of 4) by Robert B. Wolf (Volume 32, Number 2 – Fall 2006)

Total Return Unitrusts: Is This a Solution in Search of a Problem? by Alvin J. Golden (Volume 28, Number 2 – Fall 2002)

Transfer for Value Rule and Life Insurance Proceeds by Sebastian V. Grassi, Jr. (Volume 32, Number 4 – Spring 2007)

Tribute to Dennis Belcher by Ed Koren (Volume 43, Number 1 – Fall 2017)

Trust Alteration and the Dead Hand Paradox by Jeffrey N. Pennell and Reid Kress Weisbord (Volume 48, Number 2 – Spring 2023)

Trust as Beneficiary of Retirement Plan: Why Boilerplate Doesn’t Work by Natalie B. Choate (Volume 29, Number 4 – Spring 2004)

Trust Flexibility and the Role of Courts in Limiting Property Forms by Carla Spivack (Volume 43, Number 2 – Winter 2018)

Trustee Administration of Life Insurance (Part 1 of 4) by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 31, Number 4 – Spring 2006)

Trustee Liability for Breach of Trust—loss or Profit, or Loss and Profit? by Kenneth F. Joyce (Volume 45, Number 1 – Fall 2019)

Trusts in Guardianship: Using “family Freeze” Agreements to Resolve Disputes by Gerard G. Brew (Volume 46, Number 1 – Fall 2020)

Truth, Transparency, and the Right of Privacy by Duncan E. Osborne (Volume 46, Number 3 – Summer 2021)

undemocratic Trusts and the Numerus Clausus Principle by E. Gary Spitko (Volume 43, Number 2 – Winter 2018)

Undue Influence: the Gap Between Current Law and Scientific Approaches to Decision-making and Persuasion by Dominic J. Campisi, Evan D. Winet and Jake Calvert (Volume 43, Number 3 – Spring 2018)

United States V. Byrum by Ronni G. Davidowitz and Jonathan C. Byer (Volume 42, Number 1 – Spring 2016)

United States V. Estate of Grace by Dennis I. Belcher and Kristen Frances Hager (Volume 42, Number 1 – Spring 2016)

United States V. Windsor by Lee-ford Tritt (Volume 42, Number 1 – Spring 2016)

Universities, Foundations, and Pensions Consider Hedge Funds by George Crawford (Volume 29, Number 3 – Winter 2003)

Use of an Initial Environmental Screening Checklist for Intake of Decedents’ Estates and Trusts by Alexandra Laboutin Bannon (Volume 27, Number 2 – Fall 2001)

Use of Captive Insurance Companies in Estate Planning by Gordon A. Schaller and Scott A. Harshman (Volume 33, Number 4 – Spring 2008)

Using a Trust’s Investment Policy Statement to Develop the Portfolio’s Appropriate Risk Level by Edward A. Moses, J. Clay Singleton, and Stewart Andrew Marshall III (Volume 30, Number 4 – Spring 2005)

Using Options as a Tool to Protect Assets, Increase Investment Income, and Improve Risk Reward Ratios by Michael D. Cohn (Volume 31, Number 1 – Summer 2005)

Using the Power of Appointment to Protect Assets—more Power Than You Ever Imagined by Alexander A. Bove, Jr. (Volume 36, Number 2 – Fall 2010)

Using Zerogift GRATs to Transfer Wealth by Lee A. Wendel (Volume 28, Number 1 – Summer 2002)

UTC’s Duty to Inform and Report at 20 – How Mandatory is Transparency? by Anne-marie Rhodes and Mel M. Justak (Volume 45, Number 1 – Fall 2019)

UTC’s Duty to Inform and Report at 20 – How Mandatory is Transparency? by Mel M. Justak and Anne-marie Rhodes (Volume 45, Number 1 – Fall 2019)

Virtual Currency Estate Planning, Bit by Bit by Abigail J. Farmer and Cory Elizabeth Tyszka (Volume 40, Number 2 & 3 – Fall/Winter 2014)

We Are Family: the Definition of Parent and Child for Succession Purposes by Susan N.Gary (Volume 34, Number 3 – Winter 2008)

What Clients Can Teach Us by William H. Soskin (Volume 29, Number 3 – Winter 2003)

What if Granny Wants to Gamble? Balancing Autonomy and Vulnerability in the Golden Years by Mary F. Radford (Volume 45, Number 3 – Spring/Summer 2020)

What It Means to Be a Trustee: a Guide for Clients by Fiduciary Matters Subcommittee of the ACTEC Practice Committee (Volume 31, Number 1 – Summer 2005)

What Made Dennis Special? by Jeffrey N. Pennell (Volume 43, Number 1 – Fall 2017)

What the Trust and Estates Lawyer Needs to Know about d(4)(A) Special Needs Trusts by Andrew H. Hook (Volume 29, Number 3 – Winter 2003)

What’s in the Third and Final Volume of the New Restatement of Property That Estate Planners Should Know About by Lawrence W. Waggoner (Volume 38, Number 1 – Spring 2012)

What’s the Big Deal? Why Taxpayers, the Courts and the Irs Disagree About a Discount for Built-in Gains by Jordan D. Taylor (Volume 34, Number 3 – Winter 2008)

When Can an Ira or Qualified Plan Invest in a Closely Held Business? by Noel C. Ice (Volume 37, Number 2 – Fall 2011)

When the Stepped-up Basis of Inherited Property Is No More by Richard L. Kaplan (Volume 47, Number 1 – Fall 2021)

When Twilight Becomes Darkness: Capacity Issues in Connection with Revocable Trusts by Sergio Pareja (Volume 49, Number 1 – Fall 2023)

Whither Goest Equity Split Dollar? Notice 2001-10 and Its Aftermath by Donald C. Jansen (Volume 27, Number 1 – Summer 2001)

Who is a Qualified Beneficiary? by John P. Edgar (Volume 45, Number 1 – Fall 2019)

With Marriage on the Decline and Cohabitation on the Rise, What About Marital Rights for Unmarried Partners? by Lawrence W. Waggoner (Volume 41, Number 1 – Spring 2015)