Current Law Journal Content
Washington & Lee Law School
  Current Law Journal Content
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  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
        p.3                                                                                          +cite        
        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
        p.14                                                                                        +cite        
        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
        p.22                                                                                        +cite        
        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
        p.28                                                                                        +cite        
        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
        p.32                                                                                        +cite        
        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
        p.38                                                                                        +cite        

  • NEW FIDUCIARY DECISIONS
  • 'Beneficiary Restriction' Clause Upheld on Appeal / Statute of Limitations / Power of Attorney as Contract / Partition
        RONALD R. VOLKMER
        p.45                                                                                        +cite        
  • ADVERTISERS' INDEX
        p.36                                                                                        +cite