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  ALI-ABA Estate Planning Course Materials Journal
  Volume 15, Number 3, June 2009
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  • Estate Planning During Turbulent Times
        David Pratt
        p.3                                                                                          +cite        
        This outline examines various estate planning techniques that are advantageous during a low-interest rate environment, especially when coupled with depreciated market conditions.
  • Section 529 Plans
        Susan T. Bart
        p.29                                                                                        +cite        
        A donor can establish a section 529 savings account under the qualified tuition program ("QTP") of a particular state for a particular beneficiary and make contributions to the section 529 account. Depending on the QTP, this may be done directly or through a broker or financial advisor. In some states the donor may receive a state income tax deduction. The earnings on the section 529 account are not subject to income tax while held in the section 529 account. Sounds simple enough but there are many, many rules that must be mastered to advise clients properly.