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Washington & Lee Law School
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  ALI-ABA Estate Planning Course Materials Journal
  Volume 11, Number 5, October 2005
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  • What Attorneys Need To Know About Special Needs Trusts
        Bernard A. Krooks and Andrew Hook
        p.5                                                                                          +cite        
        People with disabilities have many needs beyond basic medical care, food, clothing and shelter. To provide for the payment of these needs, federal law permits a person with disabilities to retain his or her resources in one of two types of special needs trusts ("SNT"). Planning for persons with disabilities or special needs is a specialty. This specialty requires in-depth knowledge of guardianship law, trust law, public benefits laws, tax law, and administrative and trial practice. Here is where to begin. Updated from the ALI-ABA Course of Study Advanced Estate Planning Techniques, March 9-11, 2005.
  • Property Contributions And Nontrust Techniques
        Jerry J. McCoy
        p.41                                                                                        +cite        
        Property contributions are often treated less favorably than cash contributions. They also are often scrutinized for overvaluation, and a number of penalties can come into play for such errors. Consequently, it is imperative that you and your client understand the rules for donating property. Updated from the ALI-ABA Course of Study, Charitable Giving Tech-niques, June 9-10, 2005.