Current Law Journal Content
Washington & Lee Law School
  Current Law Journal Content
                  an index to legal periodicals

  ACTEC Law Journal
    ACTEC Journal ( - v.36 no.1 Summer 2010)
  Volume 35, Number 3, Winter 2009
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  • Litigation and the Total Return Trust
        Margaret E.W. Sager
        p.206                                                                                      +cite        
        An examination of total return trust litigation to date and suggestions on how to prevent it.
  • Fifteen Years of Sales. to IDITs—Where Are We Now?
        Michael D. Mulligan
        p.227                                                                                      +cite        
        A discussion about one of the most important arrows in the sophisticated estate planner's quiver.
  • In re Estate of Feinberg: When Legal Fees Consume an Estate—Restrictive Clauses Are Moot
        James H. Cundiff and Andrew D. Copans
        p.255                                                                                      +cite        
        Even when a restrictive clause "works," the testator wins only a Pyrrhic victory.
  • Confronting the New Expatriation Tax: Advice for the U.S. Green Card Holder
        John L. Campbell and Michael J. Stegman
        p.266                                                                                      +cite        
        Green Card holders and some U.S. citizens need to know about this new tax and how to avoid or minimize it.
  • Pick on Someone Your Own Size: Exposing the Account Owner's Silent Assault on § 529 Savings Accounts
        Adam Winger
        p.277                                                                                      +cite        
        I.R.C. Section 529 allows account owners too much control and needs refinement to conform to its original legislative purpose.
  • The Preferred Partnership GRAT—A Way Around the ETIP Issue?
        N. Todd Angkatavanich and Karen E. Yates
        p.289                                                                                      +cite        
        A possible method for transcending the inability to allocate GST exemption to a GRAT during the ETIP.
  • Measuring the Effectiveness of a Trust Portfolio's Diversification
        Edward A. Moses, J. Clay Singleton and Stewart A. Marshall III
        p.303                                                                                      +cite        
        The importance and measuring the effectiveness of diversification of trust investments.