Current Law Journal Content
Washington & Lee Law School
  Current Law Journal Content
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  ALI-ABA Estate Planning Course Materials Journal
  Volume 13, Number 6, December 2007
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  • Advanced Generation-Skipping Transfer Tax Issues (With Forms) (Part 1)
        Julie K. Kwon
        p.5                                                                                          +cite        
        From the first introduction of the federal generation-skipping transfer ("GST") tax, the complexity of the rules governing GST taxation, allocation of GST exemption, and drafting to make the most of effective use of GST exemption has ensnared many an unwitting practitioner. The promulgation of assorted GST tax provisions in recent years, however, has vastly expanded the options of the taxpayer seeking to implement prudent GST planning now, remedy past errors, or accommodate changes in circumstances affecting the administration of trusts for the best interests of beneficiaries.
  • Maximizing The Benefits Of The Gift Tax Annual Exclusion: How It Works And How It Doesn't (Part 2)
        Nancy G. Henderson
        p.47                                                                                        +cite        
        Theoretically, even a (particularly generous) billionaire can find enough donees to shelter the entire estate. But how do you handle the real problems that real clients face in trying to use the gift tax annual exclusion?
  • Index To Volumes 11, 12, and 13 (2005-07)
        p.57                                                                                        +cite    
        An author, subject and forms index