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

  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