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  ALI-ABA Estate Planning Course Materials Journal
  Volume 11, Number 1, February 2005
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  • CONTENTS
  • What You Need To Know About Powers Of Appointment
        Richard Z. Kabaker
                                                                                               +cite        
        Powers of appointment, properly used, can provide the client and his or her family with a degree of flexibility that cannot be attained through any other estate planning device. Updated from the ALI-ABA Course of Study Basic Estate and Gift Taxation and Planning, April 18-20, 2004.
  • Assuring, Salvaging, And Adjusting Exemptions
        Malcolm A. Moore
                                                                                               +cite        
        Adherence to the current schedule of increased exemptions, and repeal in 2010, followed by reinstatement in 2011, appears questionable. What appears most likely is legislation that would abandon the repeal attempt and substitute higher exemptions than those now scheduled to take effect in the future. The author tells how to plan for the most effective use of exemptions. Updated from the ALI-ABA Course of Study Estate Planning in Depth Cosponsored by CLE for Wisconsin (CLEW) of the University of Wisconsin Law School, June 20-25, 2004.
  • A Review Of The Hottest Charitable Gift Issues
        Carolyn M. Osteen
                                                                                               +cite        
        Calculating the income tax deduction for both individuals and cor- porations can be very tricky. New legislation has added a new layer of complexity to the process. Further, special valuation and apprais- al rules must be taken into account. Updated from the ALI-ABA Course of Study Charitable Giving Tech- niques, June 10-11, 2004