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  ALI-ABA Estate Planning Course Materials Journal
  Volume 11, Number 4, August 2005
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  • Sophisticated Charitable Giving: Thirteen Charitable Planning Issues
        Lawrence P. Katzenstein
        p.5                                                                                          +cite        
        Make charitable gifts during lifetime, not at death; don't waste the charitable deduction on gifts at the first death; use charitable lead trusts to avoid percentage limitation rules; use of qualified contingencies in charitable remainder trusts. These are just some of the planning issues (and solutions) covered by the author of this outline. Updated from theALl-ABA Course of Study Advanced Estate Planning Techniques, March 9-11, 2005.
  • Estate And Gift Tax Procedure (Part 2)
        Martin E. Basson
        p.39                                                                                        +cite        
        Part 1 of this outline gave the tax practitioner a general overview when he/she is involved with the filing of a United States Estate (and Generation-Skipping Transfer) Tax Return. Also discussed were various procedural matters concerning the United States Gift (and Generation-Skipping Transfer) Tax Return, or Form 709. This concluding Part 2 covers the effects of IRS restructuring; revaluation of gifts no longer being allowed, the Appeals process, and Appeals fast track mediation. Also included is a handy appendix giving points of contact within the IRS for various estate and gift tax issues. Updated from the ALI-ABA Course of Study Post-Mortem Planning and Estate Administration, October 28-30, 2004.

  • Excerpt from the new ALI-ABA book, Flexible Trusts and Estates for Uncertain Times, Second Edition
        Jerold I. Horn
        p.57                                                                                        +cite