Current Law Journal Content
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  ALI-ABA Estate Planning Course Materials Journal
  Volume 15, Number 6, December 2009
                  other issues
 
  • Options And Opportunities In Planning With Alternate Valuation
        T. Randolph Harris
        p.5                                                                                          +cite        
        Although the economy appears to be recovering recently, the precipitous drop in the financial markets and the real estate market in late 2008 led to sudden interest in the operation of §2032, particularly for decedents dying in the period shortly before the onset of the recession. Although planning opportunities (and traps) involving alternate valuation generally must be considered within the six-month period after death, which is long past for decedents who died before or near the beginning of the recession, many of those estates have not yet filed federal estate tax returns. Accordingly an analysis of the operation of §2032 may still be helpful in those cases, and it is certainly an important topic for all estate planners to be familiar with in these days of economic volatility.
  • Special Needs Trusts: The Basics, The Benefits, And The Burdens
        Bernard A. Krooks and Andrew H. Hook
        p.17                                                                                        +cite        
        It is estimated that over 40 million Americans are disabled. That number is expected to increase as our population ages. In light of the increasing number of Americans with a disability, the need for special needs planning is growing. This outline is a summary of the body of knowledge that a special needs planner will use in developing a comprehensive plan for a person with a disability and the person's family. Special needs planning is more than drafting a Special Needs Trust ("SNT"). Although an SNT is important tool, it is not a special needs plan. A special needs plan is a comprehensive, customized legal and financial plan to address the unique and individual needs of a person with a disability and the person's family.
  • Index To Volumes 11-15 (2005-09)
        p.57                                                                                        +cite    
        An Author, Subject Matter, and Forms index to the last five years of issues.