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  ALI-ABA Estate Planning Course Materials Journal
  Volume 13, Number 2, April 2007
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  • What You Should Know About International Philanthropy
        Marcus S. Owens
        p.5                                                                                          +cite        
        During the past year, the IRS and the Treasury Department have refined their approach to international philanthropy in the context of the effort to interdict the flow of funds to terrorist groups.
  • Basic Medicaid: Paying For Nursing Home Care
        Lawrence A. Frolik
        p.11                                                                                        +cite        
        Medicaid pays for about one-half of the cost of long-term care in nursing homes. Some states have more liberal eligibility standards and offer greater benefits than required by federal law. Knowing about these differences is key to serving your older client well.
  • Supporting Organization Provisions Of The Pension Protection Act Of 2006
        M. Ruth M. Madrigal
        p.21                                                                                        +cite        
        This outline summarizes the main provisions of the Pension Protection Act of 2006 relating to section 509(a)(3) supporting organizations.
  • Planning With Defined Value Clauses (With Sample Provisions)
        David G. Shaftel
        p.29                                                                                        +cite        
        Whenever a client desires to "cap" gift tax exposure, planners should consider using a defined value clause implemented by use of an escrow trust. This outline explores this strategy, and analyzes how to structure and draft an escrow trust.

  • SPECIAL FEATURE:
  • Excerpts from the new ALI-ABA book, Flexible Trusts And Estates For Uncertain Times, Third Edition
        Jerold I. Horn
        p.51                                                                                        +cite