Current Law Journal Content
Washington & Lee Law School
  Current Law Journal Content
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  ACTEC Law Journal
    ACTEC Journal ( - v.36 no.1 Summer 2010)
  Volume 34, Number 3, Winter 2008
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  • The Best of Both Worlds: Using a Trust to Make Your 529 Savings Accounts Rock
        Susan T. Bart
        p.106                                                                                      +cite        
        The proper tax treatment of ยง 529 savings accounts held in trust.
  • Planning to Minimize or Avoid State Income Tax on Trusts
        Richard W. Nenno
        p.131                                                                                      +cite        
        An up-to-date discussion of state income tax laws and nongrantor irrevocable trusts.
  • Conceiving the Inconceivable: Legal Recognition of the Posthumously Conceived Child
        Kathryn Venturatos Lorio
        p.154                                                                                      +cite        
        Recent developments in reproductive technologies raise new legal issues.
  • We Are Family: The Definition of Parent and Child for Succession Purposes
        Susan N. Gary
        p.171                                                                                      +cite        
        The changing definition of parent and child with the new UPC amendments discussed.
  • What's the Big Deal? Why Taxpayers, the Courts and the IRS Disagree about a Discount for Built-in Gains
        Jordan D. Taylor
        p.187                                                                                      +cite        
        The built-in capital gains tax discount and the Estate of Jelke v. Commissioner
  • An Analysis of GRAT "Immunization"
        David L. Weinreb and Gregory D. Singer
        p.200                                                                                      +cite        
        A strategy of "immunization" considered for rolling grantor retained annuity trusts.