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  ALI-ABA Estate Planning Course Materials Journal
  Volume 15, Number 1, February 2009
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  • Providing Information To Beneficiaries (With Sample Forms)
        Robert Whitman
        p.5                                                                                          +cite        
        This outline suggests "best practice" procedures in three areas of trust administration: providing information and services to beneficiaries; receipts and releases; and fiduciary accounting. These suggestions will help practitioners and trust administrators who wish to reduce the amount of litigation and bad feelings between beneficiaries and fiduciaries.
  • Charitable Lead Trusts
        Michael V. Bourland, Jeffrey N. Myers, and Deren L. Worrell
        p.19                                                                                        +cite        
        CLTs are generally used by wealthy individuals with sufficient current assets to provide current benefits to charity with later return to the donor or donor's noncharitable beneficiaries, normally family members.
  • Estates With Charities As Beneficiaries: How Do We Protect Their Interests?
        Lawrence P. Katzenstein
        p.45                                                                                        +cite        
        Not only are the qualification rules for post-mortem income tax charitable deductions different from the qualification rules for an estate tax deduction, but the income tax rules for deductibility of income paid to charity during administration are different from the rules for deductibility of distributions to non-charitable beneficiaries. This outline will highlight the kinds of questions that charitable beneficiaries of estates should be asking—or that we should be asking for them.