Table Of Content

CUMULATIVE INDEX This index includes all the material published in Estate PLANNING, Volume 29 Administration Current Tax Developments Estate Tax Executor’s Estate Tax Elections Can Administration Expense Deduction Planning for Carryover Basis That Can Help Preserve an Estate, by Glenn G. Must Qualify Under State, Federal Be/ Should Be/ Must Be Done Now, by Fox, 29 ETPL 64, Feb02 Law, 29 ETPL 589, Nov02 Frank S. Berall, Ellen K. Harrison, Beneficiary of Self-Settled CRUT Can’t Jonathan G. Blattmachr, and Lauren Asset Protection Avoid Creditors, 29 ETPL 125, Mar02 Y. Detzel, 29 ETPL 99, Mar02 CRT Can Pay to Trust for Life of AlDaisskca’rse tiEoxnpaerryi eSnpceen dtWhirtihf t SeTlrfu-sStest,t lebd y DiDsicsoaubnlte d WaPser sAonl,l ow2e9d ETinP LV al4u7i6n, g Sept02 Family Businesses David G. Shaftel, 29 ETPL 506, Oct02 Transferred Partnership Interests, 29 Planning for the Transfer of a Successful Common Mistakes Estate Planners ETPL 587, Nov02 Closely Held Business, by Scott A. Make Regarding Asset Protection, by Donees’ Liability to Pay Gift Tax Was Dondershine, 29 ETPL 335, July02 Alan §. Gassman, 29 ETPL 518, Too Illusory for Net Gift Doctrine to Using Life Insurance to Fund Buy-Sell Oct02 Apply, 29 ETPL 248, May02 Agreements for LLCs, by Alan J. Mittelman and Robert S. Balter, 29 Domestic Asset Protection Trusts Equitable Recoupment Used to Offset Contrasted With Foreign Trusts, by Deficiency, 29 ETPL 31, Jan02 ETPL 460, Sept02 Barry S. Engel and David L. Estate’s Return Cannot List Realty Net Lockwood, 29 ETPL 288, June02 of Mortgage, 29 ETPL 252, May02 Fiduciaries Personal Liability Insurance Can Help Fifth Circuit Discards Tax Court’s Choosing the Right Trustee to Achieve Protect Assets From Lawsuits, by Mary Valuation Method for Closely Held Specific Tax Objectives, by MichaelJ. Ann Avnet, 29 ETPL 244, May02 Corporation’s Stock, 29 ETPL 25, Abatemarco, Louis Sroka, and Louis J. Jan02 Papa, 29 ETPL 469, Sept02 Charitable Giving Gifts to Former Secretary Were Not Expansion of Trustee’s Authority May Compensation, 29 ETPL 477, Sept02 Not Relax the Standard of Care, by Breaking Up Is (Not) Hard to Do: Marital Deduction Reduced by Expenses Paul R. Lipton and Susan Fleischner Transfer of Assets Between Private Charged to Principal, 29 ETPL 127, Kornspan, 29 ETPL 343, July02 Foundations and Rev. Rul. 2002-28, Mar02 29 ETPL 418, Aug02 No Marital Deduction for Cost-of- Charitable Organizations and Disaster Living Increases, 29 ETPL 590, Nov02 Financial Planning Relief, 29 ETPL 85, Feb02 Seventh Circuit Affirms That Spousal Tax Loss Selling: Look Before You Interest in a GRAT Is Not a Qualified Leap, 29 ETPL 89, Feb02 Closely Held Businesses and Interest, 29 ETPL 123, Mar02 VMaaxliumaitziionng Discounts for ‘Built-In’ StJSoutclokcy k0O 2 wSnubejde ct Outtor iGgPhAt, A2g9g reEgTaPtLe d 3 5W5i,t h FAnrCoootumhr etr H LoIiRwkSea s rFidLba rRgMee.v e VaalZleaudra:it itToshnk ey Tax Corporate Taxes, 29 ETPL 646, Tax Court Disallows Transfers of LLC Dec02 Interests as Gifts of Present Interest, 29 IRDSi sOcfofuenrtss , So2m9e EWTrPiLn kl48e,s Joann 0G2i ft- VaSlhueipnhge rdIn,d ir2e9c t ETGiPfLt s 3T1h4r, ouJguhn e0E2n tities: TaExT PCLo ur3t5 2,M uJsutl y0D2e tail Reasoning for A SSpleictotnidng , Bi2t9e aEtT PtLhe 3A7p6p,l eJu?l—yT0a2 x Its Holding, 29 ETPL 251, May02 Consequences of Assigning the Current Literature Transfer Restrictions Reduce Present Unitrust Interest in a CRUT, 29 ETPI Celebrity Wills Hlustrate Estate Planning Value of Lottery Winnings, 29 ETPI 152, Mar02 Strategies, 29 ETPL 370, July02 29, Jan02 When the IRS Will (and Will Not) Comprehensive Estate Planning Treatise, Transfer Under GPA in Pre-’85 Trust Ignore Erroneous QTIP Elections, 29 29 ETPL 148, Mar02 Exempt From GST Tax, 29 ETPL 357, ETPL 544, Oct02 July02 Estate Planning Under the 2001 Tax Value of Underlying Assets in Family Act, 29 ETPL 596, Nov02 Limited Partnership Was Included in Gifts Expert Guidance on Investing in REITs, Decedent’s Estate, 29 ETPL 474, Useful Strategies for Gift Giving in 29 ETPL 597, Nov02 Sept02 Uncertain Times, by Bruce ]. Bettigole, Financial Planning Guide for Canadians 29 ETPL 120, Mar02 in the U.S., 29 ETPL 370, July02 Help in Deciding Whether to Sell or Elder Law Keep a Business, 29 ETPL 371, July02 The Elder Law Durable Power of Insurance Trends and Topics How Wealthy Parents Can Raise Attorney, 29 ETPL 538, Oct02 Annuities and Estate Planning, 29 ETPL Responsible Children, 29 ETPL 372, The Reason for Medicaid Planning, 29 360, July02 July02 ETPL 642, Dec02 Annuity Taxation: More Complex Than New Book on Asset Protection Meets the Eye; Income Tax Questions About Nonqualified Deferred Strategies, 29 ETPL 598, Nov02 Estate Planning PeErsToPnLa l 14F9i,n anMcaer 0B2o ok for Women, 29 LeIvnevreasgtimnegn tst he inB eEnsetfaittes Polfa nAnlitnegr,n atbiyv e DrAHanefnatuliitnthgi esaCn,a reA2:d9 vPaEenTrcPseoL n aDl3i 0r8eR,ce tfiJlveuecn tei0foo2nr s , 29 Practical Guide Explores Estate Douglas Moore and Mitchell K. ETPL 422, Aug02 Planning, 29 ETPL 147, Mar02 Higgins, 29 ETPL 323, July02 Life Insurance as a Charitable Planning Reference on International Estate Making the Intangible Tangible: Tool: Part 1, 29 ETPL 132, Mar02 Planning, 29 ETPL 148, Mar02 Planning for Intellectual Property, by Life Insurance as a Charitable Planning Trusts for Elderly and Disabled Cheryl E. Hader, 29 ETPL 574, Tool: Part 2, 29 ETPL 196, Apr02 Individuals, 29 ETPL 597, Nov02 Nov02 654 CUMULATIVE INDEX This index includes all the material published in Estate PLANNING, Volume 29 Administration Current Tax Developments Estate Tax Executor’s Estate Tax Elections Can Administration Expense Deduction Planning for Carryover Basis That Can Help Preserve an Estate, by Glenn G. Must Qualify Under State, Federal Be/ Should Be/ Must Be Done Now, by Fox, 29 ETPL 64, Feb02 Law, 29 ETPL 589, Nov02 Frank S. Berall, Ellen K. Harrison, Beneficiary of Self-Settled CRUT Can’t Jonathan G. Blattmachr, and Lauren Asset Protection Avoid Creditors, 29 ETPL 125, Mar02 Y. Detzel, 29 ETPL 99, Mar02 CRT Can Pay to Trust for Life of AlDaisskca’rse tiEoxnpaerryi eSnpceen dtWhirtihf t SeTlrfu-sStest,t lebd y DiDsicsoaubnlte d WaPser sAonl,l ow2e9d ETinP LV al4u7i6n, g Sept02 Family Businesses David G. Shaftel, 29 ETPL 506, Oct02 Transferred Partnership Interests, 29 Planning for the Transfer of a Successful Common Mistakes Estate Planners ETPL 587, Nov02 Closely Held Business, by Scott A. Make Regarding Asset Protection, by Donees’ Liability to Pay Gift Tax Was Dondershine, 29 ETPL 335, July02 Alan §. Gassman, 29 ETPL 518, Too Illusory for Net Gift Doctrine to Using Life Insurance to Fund Buy-Sell Oct02 Apply, 29 ETPL 248, May02 Agreements for LLCs, by Alan J. Mittelman and Robert S. Balter, 29 Domestic Asset Protection Trusts Equitable Recoupment Used to Offset Contrasted With Foreign Trusts, by Deficiency, 29 ETPL 31, Jan02 ETPL 460, Sept02 Barry S. Engel and David L. Estate’s Return Cannot List Realty Net Lockwood, 29 ETPL 288, June02 of Mortgage, 29 ETPL 252, May02 Fiduciaries Personal Liability Insurance Can Help Fifth Circuit Discards Tax Court’s Choosing the Right Trustee to Achieve Protect Assets From Lawsuits, by Mary Valuation Method for Closely Held Specific Tax Objectives, by MichaelJ. Ann Avnet, 29 ETPL 244, May02 Corporation’s Stock, 29 ETPL 25, Abatemarco, Louis Sroka, and Louis J. Jan02 Papa, 29 ETPL 469, Sept02 Charitable Giving Gifts to Former Secretary Were Not Expansion of Trustee’s Authority May Compensation, 29 ETPL 477, Sept02 Not Relax the Standard of Care, by Breaking Up Is (Not) Hard to Do: Marital Deduction Reduced by Expenses Paul R. Lipton and Susan Fleischner Transfer of Assets Between Private Charged to Principal, 29 ETPL 127, Kornspan, 29 ETPL 343, July02 Foundations and Rev. Rul. 2002-28, Mar02 29 ETPL 418, Aug02 No Marital Deduction for Cost-of- Charitable Organizations and Disaster Living Increases, 29 ETPL 590, Nov02 Financial Planning Relief, 29 ETPL 85, Feb02 Seventh Circuit Affirms That Spousal Tax Loss Selling: Look Before You Interest in a GRAT Is Not a Qualified Leap, 29 ETPL 89, Feb02 Closely Held Businesses and Interest, 29 ETPL 123, Mar02 VMaaxliumaitziionng Discounts for ‘Built-In’ StJSoutclokcy k0O 2 wSnubejde ct Outtor iGgPhAt, A2g9g reEgTaPtLe d 3 5W5i,t h FAnrCoootumhr etr H LoIiRwkSea s rFidLba rRgMee.v e VaalZleaudra:it itToshnk ey Tax Corporate Taxes, 29 ETPL 646, Tax Court Disallows Transfers of LLC Dec02 Interests as Gifts of Present Interest, 29 IRDSi sOcfofuenrtss , So2m9e EWTrPiLn kl48e,s Joann 0G2i ft- VaSlhueipnhge rdIn,d ir2e9c t ETGiPfLt s 3T1h4r, ouJguhn e0E2n tities: TaExT PCLo ur3t5 2,M uJsutl y0D2e tail Reasoning for A SSpleictotnidng , Bi2t9e aEtT PtLhe 3A7p6p,l eJu?l—yT0a2 x Its Holding, 29 ETPL 251, May02 Consequences of Assigning the Current Literature Transfer Restrictions Reduce Present Unitrust Interest in a CRUT, 29 ETPI Celebrity Wills Hlustrate Estate Planning Value of Lottery Winnings, 29 ETPI 152, Mar02 Strategies, 29 ETPL 370, July02 29, Jan02 When the IRS Will (and Will Not) Comprehensive Estate Planning Treatise, Transfer Under GPA in Pre-’85 Trust Ignore Erroneous QTIP Elections, 29 29 ETPL 148, Mar02 Exempt From GST Tax, 29 ETPL 357, ETPL 544, Oct02 July02 Estate Planning Under the 2001 Tax Value of Underlying Assets in Family Act, 29 ETPL 596, Nov02 Limited Partnership Was Included in Gifts Expert Guidance on Investing in REITs, Decedent’s Estate, 29 ETPL 474, Useful Strategies for Gift Giving in 29 ETPL 597, Nov02 Sept02 Uncertain Times, by Bruce ]. Bettigole, Financial Planning Guide for Canadians 29 ETPL 120, Mar02 in the U.S., 29 ETPL 370, July02 Help in Deciding Whether to Sell or Elder Law Keep a Business, 29 ETPL 371, July02 The Elder Law Durable Power of Insurance Trends and Topics How Wealthy Parents Can Raise Attorney, 29 ETPL 538, Oct02 Annuities and Estate Planning, 29 ETPL Responsible Children, 29 ETPL 372, The Reason for Medicaid Planning, 29 360, July02 July02 ETPL 642, Dec02 Annuity Taxation: More Complex Than New Book on Asset Protection Meets the Eye; Income Tax Questions About Nonqualified Deferred Strategies, 29 ETPL 598, Nov02 Estate Planning PeErsToPnLa l 14F9i,n anMcaer 0B2o ok for Women, 29 LeIvnevreasgtimnegn tst he inB eEnsetfaittes Polfa nAnlitnegr,n atbiyv e DrAHanefnatuliitnthgi esaCn,a reA2:d9 vPaEenTrcPseoL n aDl3i 0r8eR,ce tfiJlveuecn tei0foo2nr s , 29 Practical Guide Explores Estate Douglas Moore and Mitchell K. ETPL 422, Aug02 Planning, 29 ETPL 147, Mar02 Higgins, 29 ETPL 323, July02 Life Insurance as a Charitable Planning Reference on International Estate Making the Intangible Tangible: Tool: Part 1, 29 ETPL 132, Mar02 Planning, 29 ETPL 148, Mar02 Planning for Intellectual Property, by Life Insurance as a Charitable Planning Trusts for Elderly and Disabled Cheryl E. Hader, 29 ETPL 574, Tool: Part 2, 29 ETPL 196, Apr02 Individuals, 29 ETPL 597, Nov02 Nov02 654 Life Insurance: Decision-Making After Effect of Disclaimer of IRA, 29 ETPL The Practical Practitioner September 11th and EGTRRA, 29 368, JulyO2 Converting a Trust Into a QTIP Trust, ETPL 36, Jan02 Effect of Disclaimer on Beneficiaries, 29 29 ETPL 204, Apr02 ETPL 261, May02 Effect of Power to Vote Stock Held in International Planning Effect of Subsequent Will on Revocable LLC, 29 ETPL 535, Oct02 New Regs. on the Tax Effects of Funding Trust or ‘Laundry List,’ 29 ETPL 593, Handling a Late Allocation of GST ‘Outbound’ Foreign Trusts, by Brian Nov02 Exemption, 29 ETPL 205, Apr02 R. Bassett, 29 ETPL 113, Mar02 Formalities of Will Execution Paying the Annuity of a CLAT toa Reaping the Benefits of Offshore Private Addressed, 29 ETPL 364, July02 Private Foundation, 29 ETPL 206, Placement Life Insurance, by Lewis D. Homicide’s Effect on Distribution of Apr02 Solomon and Lewis ]. Saret, 29 ETPL Probate and Nonprobate Assets, 29 Nalaeaban a Trust to Qualify as a CRT, 435, Sept02 ETPL 257, May02 29 ETPL 533, Oct02 JoiEnlitg iBbialnikty , Ac2c9 ouEnTtP L an3d6 6M, edJiuclayi02d Will Defective Trust Be Included in Grantor’s Estate?, 29 ETPL 534, Investments Power of Attorney and Creation of Oct02 Customized Investment Planning to Attorney-Client Relationship, 29 ETPL Meet Seniors’ Specific Needs, by 259, May02 Practice Victor Levinson and David ]. Restrictive Condition in Charitable Lewittes, 29 ETPL 51, Feb02 Bequest Was Excised, 29 ETPL 483, Latest Developments on the State of Sept02 Multidisciplinary Practice, by Robert Life Insurance Scope of a Devise of ‘Contents’ of a A. Esperti, Renno L. Peterson, David K. Cahoone, and Jonathan A. Mintz, House, 29 ETPL 145, Mar02 Combining a Private Annuity With a Spendthrift Clause Barred Tort 29 ETPL 267, June02 Variable Universal Life Policy, by Creditor’s Claim, 29 ETPL 141, Reviewing Wills and Trusts: What Alexander A. Bove, Jr., 29 ETPL 630, Mar02 Planners Should Look for, by Robert Dec02 Status as a Spouse Eligible to Inherit, 29 H. Feldman, 29 ETPL 299, June02 Life Insurance After the 2001 Tax Act: ETPL 365, July02 Lease, Buy, or Replace?, by Stephan R. Status of Posthumously Conceived Retirement Planning Leimberg and Albert E. Gibbons, 29 ETPL 165, Apr02 Children, 29 ETPL 258, May02 Final IRA Distribution Rules Expand Notice 2002-8: A Major Change for Surviving Owner of Joint Bank Account, and Clarify Tax-Saving Opportunities, Split-Dollar Life Insurance, by 29 ETPL 46, Jan02 by Lee A. Snow, 29 ETPL 395, Aug02 Lawrence Brody, Charles L. Ratner, Survivorship and Uniform Simultaneous Planning for Community Property Death Act, 29 ETPL 484, Sept02 Stephan R. Leimberg, and Howard M. Retirement Benefits and IRAs, by Zaritsky, 29 ETPL 211, May02 Survivorship of Life Tenants by Edward V. Brennan, 29 ETPL 187, Planning Under the New Split-Dollar Remaindermen, 29 ETPL 260, May02 Apr02 Life Insurance Prop. Regs., by Charles Treatment of Beneficiary’s Trust Interest 2001 Tax Act Substantially Improves L. Ratner, Randy L. Zipse, and in Divorce, 29 ETPL 45, Jan02 Retirement and Savings Plans, by Stephan R. Leimberg, 29 ETPL 603, Update on Revocation of Will, 29 ETPL Edward Spacapan, Jr.,29 ETPL 16, Dec02 593, Nov02 Jan02 A Variety of Issues Affecting Wills, 29 Prop. Regs. on Split-Dollar Impose Tax ETPL 143, Mar02 on Shifts of Wealth, by Charles L. Will Contract Claim Rejected by Court, Software Review Ratner, Randy L. Zipse, and Stephan 29 ETPL 141, Mar02 BNA Estate Tax Planner© Performs the R. Leimberg, 29 ETPL 547, Nov02 Will Construction and Admission of Calculations Needed to Make Wise Section 419A Prop. Regs. Clarify Rules Governing Death-Benefit-Only Plans, Extrinsic Evidence, 29 ETPL 482, Planning Decisions, 29 ETPL 93, by Stephan R. Leimberg, Judi A. Sept02 Feb02 Free or Low-Cost Calculating Resources Carsrud, and Charles L. Ratner, 29 on the Web for an Estate Planning ETPL 491, Oct02 Philanthropy Practice, 29 ETPL 262, May02 Use of Life Insurance in Nonqualified Donor-Advised Funds: A Good Vehicle TaxCruncherPro, V. 2.1®@ Expertly Deferred Compensation Planning, by for Charitable Planning, by Joel M. Handles Computations for Business Michael G. Goldstein, William A. Breitstein, 29 ETPL 81, Feb02 Entities and Personal Planning, 29 Drennan, and Michael ]. Hussey, 29 Effective Charitable Planning Strategies ETPL 486, Sept02 ETPL 3, Jan02 After the 2001 Tax Act, by Thomas F. Horton, 29 ETPL 580, Nov02 Marital Property The IRA Double-Tax Trap: The Private Trusts PoJPsuetdrnisutophnt ailaE l. aSnAidge rgeEeseltm-aeBtnae tusmP laaCnnandni nJgRo essIhosuslauve es ,W . by BFPaaobpuipntadzta,e trirLoaoni, s aSRon.ld u FtioRog. ng,,B ruSbctyee pMhaBeirnctk yeSnl., S2. 9 AvGRoroiabdneitrntog r EG.Ri feHtt aariarnniedsd o nE,sAt nant2ue9 i tTEyaT xPeTLsr u s5Wts2i,8t ,h by Averill, 29 ETPL 405, Aug02 ETPL 411, Aug02 Oct02 Potential Planning Strategies for Pointers in Selecting Assets to Fund Drafting Flexibility Into Trusts Helps Monetizing a QTIP Trust, by Rodney Charitable Trusts, by Sandra Brown Cope With Uncertainty, by Sebastian C. Atherton and Douglas ]. Mitchell, Sherman and Dahesh D. Patel, 29 V. Grassi, Jr., 29 ETPL 347, July02 29 ETPL 237, May02 ETPL 181, Apr02 Fewer Trusts May Qualify as ESBTs Restrictions on Charitabie Bequests of Under New Final Regs., by Laura Art: Recent Ltr. Rul. Paints a Picture, Howell-Smith, 29 ETPL 618, Dec02 New Fiduciary Decisions by Richard L. Fox, 29 ETPL 452, If Walton Is Correct, Every GRAT Anti-Assignment Provisions in Sept02 Should Be Zeroed Out, by John Structured Settlement Agreements, 29 Using a CLT and Private Foundation to Goldsbury, 29 ETPL 174, Apr02 ETPL 259, May02 Nearly Eliminate Estate Tax, by Roger Maximizing Funding of Credit Shelter Appointment and Powers of D. Silk and James W. Lintott, 29 Trust With Non-IRA Assets, by Len Conservators, 29 ETPL 47, Jan02 ETPL 22, Jan02 Cason, 29 ETPL 282, June02 Attorney’s Liability to Beneficiaries for The Pros and Cons of Living Trusts as Malpractice, 29 ETPL 481, Sept02 Compared to Wills, by Ralph M. Brokerage Account and Multi-Party Planning for the High Net-Worth Engel, 29 ETPL 155, Apr02 Account Statute, 29 ETPL 367, July02 Individual The Reinvigorated GRAT: Is a Sale to a Co-Trustee’s Ability to Enter Into Calculating the Lifetime Gifts Defective Trust Still Superior?, by Arbitration, 29 ETPL 485, Sept02 Exemption: When a Million Dollars Is Michael D. Mulligan, 29 ETPL 379, Disputes Over IRA and Keogh Plan Not a Million Dollars, 29 ETPL 426, Aug02 Adjudicated, 29 ETPL 43, Jan02 Aug02 Updated Practical Planning With DECEMBER 2002 VOL 29 CUMULATIVE INDEX Crummey Powers, by David Pratt and Charles R. Carroll 89 David J. Lewittes 51 Elaine M. Bucher, 29 ETPL 73, Feb02 Judi A. Carsrud 491 James W. Lintott ae Len Cason 282 Paul R. Lipton 343 Washington Watch Lauren Y. Detzel 99 David L. Lockwood 288 Legislation Done and Not Done—and Scott A. Dondershine 335 Robert E. Madden 25, 123, 248, Regulations to Watch, 29 ETPL 306, William A. Drennan 3 352, 474, 587 June02 BRaarlrpyh SM. .E nEgnegle l 218585 Dana L. Mark 85, 418 Legislation Prospects Hanging in the Jonathan A. Mintz 267 Robert A. Esperti 267 Political Balance and Regulations Douglas J. Mitchell 237 Robert H. Feldman 299 Projects Just Hanging, 29 ETPL 636, Alan J. Mittelman 460 Lois R. Fogg 411 Dec02 Douglas Moore 323 Glenn G. Fox 64 Michael D. Mulligan 379 Richard L. Fox 452 AUTHOR INDEX Alan S. Gassman 518 Louis J. Papa 469 Michael J. Abatemarco Albert E. Gibbons 36,132, Stephen S. Pappaterra 411 Thomas W. Abendroth 165, 196, 308, 360, 422 Dahesh D. Patel 181 Rodney C. Atherton John Goldsbury 174 Renno L. Peterson 267 Ronald D. Aucutt Michael G. Goldstein 3 David M. Pfefferkorn 426 Joshua W. Averill Sebastian V. Grassi, Jr. 347 David Pratt 73 Mary Ann Avnet Cheryl E. Hader 574 Charles L. Ratner 211, 491, 547, 603 Martyn S. Babitz Ellen K. Harrison 99 Lewis J. Saret 435 Robert S. Balter Robert E. Harrison 528 Sanford J. Schlesinger 85, 418 Brian R. Bassett Lisa H.R. Hayes 248, David G. Shaftel 506 Thomas D. Begley, Jr. a 587 Sandra Brown Sherman 181 Frank S. Berall Mitchell K. Higgins 323 Nancy Shurtz 147, 370, 596 Bruce J. Bettigole David R. Hodgman 204 Judith E. Siegel-Baum 405 R. Bruce Bickel Andrew H. Hook 538, 642 Roger D. Silk 22 Scott Bieber Thomas F. Horton 580 Lee A. Snow 395 Jonathan G. Blattmachr Laura Howell-Smith 618 Lewis D. Solomon 435 John A. Bogdanski Michael J. Hussey 3 Edward Spacapan, Jr. 16 Alexander A. Bove, Jr. Donald H. Kelley : 486 Joel M. Breitstein David H. Kirk 426 Louis Sroka 469 Edward V. Brennan Susan Fleischner Kornspan 343 Ronald R. Volkmer 43, 141, 257, 364, Lawrence Brody Stephan R. Leimberg 36, 132, 165, 481, 593 Harmon A. Brown 196, 211, 308, 360, 422, 491, Howard M. Zaritsky 48, 152, 211, Elaine M. Bucher 547, 603 376, 544 David K. Cahoone Victor Levinson 51 Randy L. Zipse 547, 603 ESTATE PLANNING DECEMBER 2002 VOL 29 / NO 2