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Washington & Lee Law School
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  Estate Planning
  Volume 36, Number 11, November 2009
                  other issues
 

  • ARTICLES
  • Practical Income Tax Planning for Estates and Nongrantor Trusts
        NICHOLAS E. CHRISTIN
        p.3                                                                                          +cite        
        In today's economy, planning for capital losses is particularly important. The author explains the opportunities that are available.
  • Delaware Unifies the Law of Charitable and Noncharitable Purpose Trusts
        ADAM J. HIRSCH
        p.13                                                                                        +cite        
        New statutory provisions in Delaware largely erode the substantive distinctions between transfers for charitable and noncharitable purpose.
  • Flexibility and Tax Advantages of Whole Life Insurance Are Valuable Features
        HOWARD J. SAKS
        p.23                                                                                        +cite        
        There are still many affluent people who, despite the economy, will appreciate the tax-advantaged flexibility of a Whole Life policy.
  • Coordinating Beneficiary Designations With the Estate Plan
        THOMAS E. LUND
        p.27                                                                                        +cite        
        An advisor should make an effort to ensure that the client's beneficiary designations are coordinated with the estate planning documents.

  • DEPARTMENTS
  • CURRENT TAX DEVELOPMENTS
        ROBERT E. MADDEN, LISA H.R. HAYES, AND FRANK S. BALDING
        p.34                                                                                        +cite        
        Gifts of LLC Interests / Summary Judgment on Gifting Issues / Internal IRS Guidance on Section 6166 Elections
  • NEW FIDUCIARY DECISIONS
        RONALD R. VOLKMER
        p.40                                                                                        +cite        
        Status and Liability of Trust Protector / Liability for Estate Planning Malpractice / Duty of Lawyer to Have Will Executed / Standing in Will Contest / Was Secret Brokerage Account a Gift? / Failed Charitable Bequest / Investment Standard for Guardians
  • Going Back to Church—Estate Tax Valuation Discounts Sustained for Family Partnership Despite Funding Questions
        HOWARD M. ZARITSKY
        p.48                                                                                        +cite        
  • ADVERTISERS' INDEX
        p.43                                                                                        +cite