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Washington & Lee Law School
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  ALI-ABA Estate Planning Course Materials Journal
  Volume 13, Number 4, August 2007
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  • Use Of Life Insurance In Non-Qualified Deferred Compensation Plans
        Samuel T. Brkich and Michael G. Goldstein
        p.5                                                                                          +cite        
        To best understand the uses of life insurance in non-qualified deferred compensation planning, we need to focus on the fundamental dilemma in designing non-qualified deferred compensation plans - how do we provide security to the executive that the benefits will be paid, while at the same time allowing the executive to avoid current income taxation on the deferred amounts?
  • Charitable Remainder Trusts: Charity Can Begin At Home (With Form)
        Lawrence P. Katzenstein
        p.27                                                                                        +cite        
        A bequest by will is deductible for estate tax charitable deduction purposes. A lifetime gift has the same estate tax effect as a bequest because at the donor's death the property has been removed from the donor's estate, but in addition a portion of the lifetime gift is recaptured through the charitable income tax deduction.
  • Profit Sharing Plan And Trust Death Beneficiary Designation Form
        Pamela D. Perdue
        p.59                                                                                        +cite        
        This form is drafted for profit sharing plans not subject to the qualified preretirement survivor annuity (i.e., "QPSA") requirements of section 417 and allows a participant to designate his/her beneficiary under the plan. Adapted from the author's new book, Qualified Plans: Forms, Notices, And Supplementary Materials (AH-ABA 2007)