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  ALI-ABA Estate Planning Course Materials Journal
  Volume 15, Number 5, October 2009
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  • Exit Strategies And Opportunities In A Volatile Economy
        Douglas L. Siegler
        p.7                                                                                          +cite        
        Despite the recent downturn's huge hit on wealth—or in some cases because of it—clients continue to undertake planning, including gifts, intrafamily loans, and sales. The success or failure of these transactions is a function of several factors, but economics is ordinarily a key element. Given the current state of the economy, and the high level of uncertainty about the future, additional risk is associated with undertaking certain estate planning techniques. Such uncertainty highlights the need to examine and, if possible, build in on the front end exit strategies to minimize or eliminate unforeseen consequences.
  • Emerging Issues For Fiduciaries
        Patricia H. Char and Andrew Gespass
        p.21                                                                                        +cite        
        In performing its duties, any fiduciary should be aware that the standards to which it is held should include not only looking backward at past and recent court decisions, but also looking forward to issues yet to be litigated. This outline initially discusses some recent cases that may provide some guidance to fiduciaries. Then, it attempts to look forward to questions fiduciaries are beginning to see or may be facing in the future, including responding to discovery requests for electronically stored information and locating and securing records or assets held in electronic form or in "cyberspace."
  • Sample Single Life Irrevocable Life Insurance Trust With Letter To Client And Crummey Notices
        Farhad Aghdami
        p.45                                                                                        +cite        
        This sample irrevocable life insurance trust sets out the basic provisions required for such a trust, and provides an exemplar for a client letter and the resulting notices that must go to beneficiaries.