Estate Planning
Volume 37, Number 1, January 2010
other issues
ARTICLES
IRS Rules Self-Settled Alaska Trust Will Not Be in Grantor's Estate
GIDEON ROTHSCHILD, DOUGLAS J. BLATTMACHR, MITCHELL M. GANS, AND JONATHAN G. BLATTMACHR
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A significant new letter ruling offers a strategy that can provide asset protection, potential estate tax savings, and more.
Are No-Lapse Guarantee Life Insurance Products Disappearing? Forever?
ALBERT E. GIBBONS AND STEPHAN R. LEIMBERG
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Long-term guaranteed products are garnering the most scrutiny by insurers, and in the future are likely to experience the most change.
Planning for Lifetime Wealth Transfers in an Era of Lost Value—Part 1
M. READ MOORE AND LAUREN A. GEOFFREY
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There are ways in which advisors can help clients deal with the loss in value of property in the context of lifetime estate planning.
New Nevada Restricted LLC and LP Law: An Ideal Combination With a Graduated GRAT
STEVEN J. OSHINS AND ROBERT S. KEEBLER
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New Nevada legislation permits the creation of restricted entities that provide enhanced valuation discount opportunities.
Recent DAF Cases Raise Issues of Charities Facing Financial Difficulties
RICHARD L. FOX
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Recent cases involving DAFs raise issues of first impression where the charity declares bankruptcy or uses the funds improperly.
DEPARTMENTS
CURRENT TAX DEVELOPMENTS
Transfers Includable in Estate / Recalculating Estate Tax Deficiency / Assets Owned by NRA Decedent Taxable in Estate
ROBERT E. MADDEN, LISA H.R. HAYES, AND FRANK S. BALDINO
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NEW FIDUCIARY DECISIONS
'Beneficiary Restriction' Clause Upheld on Appeal / Statute of Limitations / Power of Attorney as Contract / Partition
RONALD R. VOLKMER
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ADVERTISERS' INDEX
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