Estate Planning 2006: Vol 33 Index

2006·1.2 MB·English

CUMULATIVE INDEX
This index includes all the material pub- Compensation Note Not Deductible as Claim Against
lished in ESTATE PLANNING, Volume 33. Coping With the Strict New Rules on Estate, 33 ETPL 40, May06
Non-Qualified Deferred Compensation,
Separate Account Rules Don’t Apply
Administration by Scott A. Dondershine, 33 ETPL 31, When a Trust Is IRA Beneficiary, 33
Deductibility of Legal Fees in Estate Plan- June06 ETPL 48, Jan06
ning and Administration, by Frank S. Current Literature
Berall, 33 ETPL 19, Sept06 Spousal Interests in GRATs Were Not
Analysis of Trust Law in Canada, 33 Qualified Interests, 33 ETPL 49, July06
How to Assure an Estate Plan Will Be ETPL 45, Apr06
Transferred House Was Included in
Upheld After Death, by David K. Leit- Authoritative Book on Estate Planning,
ner, 33 ETPL 35, Nov06 33 ETPL 44, Feb06 Estate, 33 ETPL 48, July06
Limitations on Deductibility of Legal Fees Trust Asset Included in Estate, 33 ETPL
and Fiduciary Commissions, by Frank DeNbeawt e BoOovke,r 3E3s tEatTeP L Ta4x4 , AAdpdrr0e6s sed in 36, Mar06
S. Berall, 33 ETPL 20, Oct06 Value of Closely Held Stock Established
SeMtutsltem eCnotnss iodfe rE sttahte e Taaxn d ImTpraucstt, Dbiys pDuotne-s DrEaTfPtiLn g 43,M arFietba0l6 Deduction Trusts, 3 Sbey pCt0o6m pany’s Appraisals, 33 ETPL 40,
ald Tescher and Jordan Klingsberg, 33 Guide to Charitable Gift Planning, 3.
Value of IRAs Is Not Discounted for
ETPL 32, \Dec06 ETPL 45, Aug06 Income Tax Liability, 33 ETPL 35,
Tax Consequences of Settlements of How to Handle Concentrated Stock, 3. Mar06
Estate and Trust Disputes, by Donald ETPL 44, Feb06
Disclaimers
Tescher and Jordan Klingsberg, 33
Incorporating Flexibility Into Estate Disclaimer Reform and UDPIA: The Dis-
ETPL 29, Nov06 Plans, 33 ETPL 45, Apr06 appointing Amendments of 2006, by
Annuities Adam ]. Hirsch and Richard R. Gans,
New Book Explains Asset Allocation, 33 33 ETPL 24, Dec06
The Income Tax and Estate Planning ETPL 45, Aug06
Advantages of Private Annuities, by Drafting Suggestions
Stephan R. Leimberg and Leo C. Planning for a Disabled Child, 33 ETPI Planning With Grantor Charitable Lead
Hodges, 33 ETPL 3, Feb06 43, Feb06 Annuity Trusts, 33 ETPL 36, Aug06
Maximizing the Planning Opportuni- Planning for Lifetime and Testamentary Education Funding
ties of Private Annuities, by Stephan R. Dispositions Is Explored in New Book, Practical Strategies for Funding a Child’
Leimberg and Leo C. Hodges, 33 ETPI 33 ETPL 44, Aug06 College Education, by Kevin Matz, 3 4S
13, Mar06 d
Planning That Reflects One’s Values, 33 ETPL 22, June06
Asset Protection ETPL 44, Aug06 Elder Law
Delaware Asset Protection Trusts Should
Practical Planning Guide for Asset Pro- Estate Planning for Blended Families, 3.
Survive Bankruptcy, by Richard W.
Nenno and John E. Sullivan, III, 33 tection, 33 ETPL 44, Apr06 ETPL 47, Oct06
ETPL 31, Jan06 Current Tax Developments Recent Challenges to Medicaid Planning
Netwio nsB anfokrr uRpettciyr emAcetn’ts IPmlpaancst aonnd EHxoemmep-- AnCootuhret,r 3F3L PE TPBiLt es 44t,h e NoDvu0st6 in the Tax b39y, LAopnrg0-6T erm Care Facilities, 33 ETPL
steads, by Peter Spero, 33 EYTPL25, Assignment of Lawsuit Proceeds to Trust The Elderly
May06 Is Completed Gift, 33 ETPL 47, Jan06 Drafting More Effective Living Wills After
the Schiavo Case, by Thomas J]. Mur-
Charitable Giving Buy-Sell Agreement Set Value of Dece- phy, 33 ETPL 33, May06
Estate Tax Apportionment: Part 1, 33 dent’s Stock, 33 ETPL 42, Sept06
ETPL 49, Nov06 Medicaid Planning Is More Challenging
Deduction Okayed on Termination of After Recent Reforms, by Thomas D.
IRS Delays Application of Rules Affect- Non-Qualifying CRT, 33 ETPL 42, Begley, Jr., and Andrew H. Hook, 33
ing CRTs, 33 ETPL 35, June06 May06 ETPL 3, May06
Closely Held Businesses Discount for FLP Funded With Cash and Estate Planning
Business Succession Planning That Meets CDs, 33 ETPL 38, Mar06 Estate Planning for Clients in the Enter-
the Owner’s Needs, by Daniel H. Mark- tainment Business, by Jeffrey K. Eisen
stein, III, 33 ETPL 20, July06 DiGsicfot unDto ctorni nGei,f ts3 3E lEiTmPiLn ate3d8 , bMya yIn0d6ir ect and Allan E. Biblin, 33 ETPL 26, Feb06
Estate Planning Strategies Designed for Planning With Stripped Private Install-
the C Corporation, by Dana L. Mark District Court’s Holding That Trust Lacks ment Notes, by Alexander A. Bove, Jr.,
and Jeffrey A. Galant, 33 ETPL 18, Insurable Interest Vacated on Appeal, 33 ETPL 24, Apr06
33 ETPL 46, July06
May06
Useful Estate Planning Techniques for Pet
IRA Payable to QTIP Trust: Marital Deduc-
PlDaoncniunmge natnsd Dforra fttihen g FaEmstialtye BPulsainnneisnsg tion Requirements, 33 ETPL 44, Sept06 O22w,n eArusg,0 6b y Arthur H. Kroll, 33 ETPL
Owner, by Eric A. Manterfield, 33 ETPL IRS Provides Guidance Regarding Real
3, Apr06 Estate and Active Business Require- Fiduciaries
Strategies for Dealing With Divorce and mNeonvt0 6 of Section 6166, 33 ETPL 41, FiLdiukceilayr yt o CBlea sDse cAicdteido nsb y AFreed erNaol w CouMrotrse,
the Family Business, by Myron E. Sil- by Kenneth A. Lapatine and Toby S.
don, 33 ETPL 34, July06 Marital Deduction Reduced by Estate Tax Soli, 33 ETPL 23, Jan06
Apportionment, 33 ETPL 46, Jan06
Closely Held Businesses and Valuation Guidance to Help Trustees of Personal
Stock Buyouts Funded by Life Insurance: No Charitable Deduction for Non-Qual- Trusts Avoid Liability, by LaurenJ . Wol-
The Blount Conundrum, 33 ETPL 40, ifying Split-Interest Trust, 33 ETPL 43, ven and Jeffrey A. Zaluda, 33 ETPL 27,
June06 Nov06 Oct06
46
ve
CUMULATIVE INDEX
This index includes all the material pub- Compensation Note Not Deductible as Claim Against
lished in ESTATE PLANNING, Volume 33. Coping With the Strict New Rules on Estate, 33 ETPL 40, May06
Non-Qualified Deferred Compensation,
Separate Account Rules Don’t Apply
Administration by Scott A. Dondershine, 33 ETPL 31, When a Trust Is IRA Beneficiary, 33
Deductibility of Legal Fees in Estate Plan- June06 ETPL 48, Jan06
ning and Administration, by Frank S. Current Literature
Berall, 33 ETPL 19, Sept06 Spousal Interests in GRATs Were Not
Analysis of Trust Law in Canada, 33 Qualified Interests, 33 ETPL 49, July06
How to Assure an Estate Plan Will Be ETPL 45, Apr06
Transferred House Was Included in
Upheld After Death, by David K. Leit- Authoritative Book on Estate Planning,
ner, 33 ETPL 35, Nov06 33 ETPL 44, Feb06 Estate, 33 ETPL 48, July06
Limitations on Deductibility of Legal Fees Trust Asset Included in Estate, 33 ETPL
and Fiduciary Commissions, by Frank DeNbeawt e BoOovke,r 3E3s tEatTeP L Ta4x4 , AAdpdrr0e6s sed in 36, Mar06
S. Berall, 33 ETPL 20, Oct06 Value of Closely Held Stock Established
SeMtutsltem eCnotnss iodfe rE sttahte e Taaxn d ImTpraucstt, Dbiys pDuotne-s DrEaTfPtiLn g 43,M arFietba0l6 Deduction Trusts, 3 Sbey pCt0o6m pany’s Appraisals, 33 ETPL 40,
ald Tescher and Jordan Klingsberg, 33 Guide to Charitable Gift Planning, 3.
Value of IRAs Is Not Discounted for
ETPL 32, \Dec06 ETPL 45, Aug06 Income Tax Liability, 33 ETPL 35,
Tax Consequences of Settlements of How to Handle Concentrated Stock, 3. Mar06
Estate and Trust Disputes, by Donald ETPL 44, Feb06
Disclaimers
Tescher and Jordan Klingsberg, 33
Incorporating Flexibility Into Estate Disclaimer Reform and UDPIA: The Dis-
ETPL 29, Nov06 Plans, 33 ETPL 45, Apr06 appointing Amendments of 2006, by
Annuities Adam ]. Hirsch and Richard R. Gans,
New Book Explains Asset Allocation, 33 33 ETPL 24, Dec06
The Income Tax and Estate Planning ETPL 45, Aug06
Advantages of Private Annuities, by Drafting Suggestions
Stephan R. Leimberg and Leo C. Planning for a Disabled Child, 33 ETPI Planning With Grantor Charitable Lead
Hodges, 33 ETPL 3, Feb06 43, Feb06 Annuity Trusts, 33 ETPL 36, Aug06
Maximizing the Planning Opportuni- Planning for Lifetime and Testamentary Education Funding
ties of Private Annuities, by Stephan R. Dispositions Is Explored in New Book, Practical Strategies for Funding a Child’
Leimberg and Leo C. Hodges, 33 ETPI 33 ETPL 44, Aug06 College Education, by Kevin Matz, 3 4S
13, Mar06 d
Planning That Reflects One’s Values, 33 ETPL 22, June06
Asset Protection ETPL 44, Aug06 Elder Law
Delaware Asset Protection Trusts Should
Practical Planning Guide for Asset Pro- Estate Planning for Blended Families, 3.
Survive Bankruptcy, by Richard W.
Nenno and John E. Sullivan, III, 33 tection, 33 ETPL 44, Apr06 ETPL 47, Oct06
ETPL 31, Jan06 Current Tax Developments Recent Challenges to Medicaid Planning
Netwio nsB anfokrr uRpettciyr emAcetn’ts IPmlpaancst aonnd EHxoemmep-- AnCootuhret,r 3F3L PE TPBiLt es 44t,h e NoDvu0st6 in the Tax b39y, LAopnrg0-6T erm Care Facilities, 33 ETPL
steads, by Peter Spero, 33 EYTPL25, Assignment of Lawsuit Proceeds to Trust The Elderly
May06 Is Completed Gift, 33 ETPL 47, Jan06 Drafting More Effective Living Wills After
the Schiavo Case, by Thomas J]. Mur-
Charitable Giving Buy-Sell Agreement Set Value of Dece- phy, 33 ETPL 33, May06
Estate Tax Apportionment: Part 1, 33 dent’s Stock, 33 ETPL 42, Sept06
ETPL 49, Nov06 Medicaid Planning Is More Challenging
Deduction Okayed on Termination of After Recent Reforms, by Thomas D.
IRS Delays Application of Rules Affect- Non-Qualifying CRT, 33 ETPL 42, Begley, Jr., and Andrew H. Hook, 33
ing CRTs, 33 ETPL 35, June06 May06 ETPL 3, May06
Closely Held Businesses Discount for FLP Funded With Cash and Estate Planning
Business Succession Planning That Meets CDs, 33 ETPL 38, Mar06 Estate Planning for Clients in the Enter-
the Owner’s Needs, by Daniel H. Mark- tainment Business, by Jeffrey K. Eisen
stein, III, 33 ETPL 20, July06 DiGsicfot unDto ctorni nGei,f ts3 3E lEiTmPiLn ate3d8 , bMya yIn0d6ir ect and Allan E. Biblin, 33 ETPL 26, Feb06
Estate Planning Strategies Designed for Planning With Stripped Private Install-
the C Corporation, by Dana L. Mark District Court’s Holding That Trust Lacks ment Notes, by Alexander A. Bove, Jr.,
and Jeffrey A. Galant, 33 ETPL 18, Insurable Interest Vacated on Appeal, 33 ETPL 24, Apr06
33 ETPL 46, July06
May06
Useful Estate Planning Techniques for Pet
IRA Payable to QTIP Trust: Marital Deduc-
PlDaoncniunmge natnsd Dforra fttihen g FaEmstialtye BPulsainnneisnsg tion Requirements, 33 ETPL 44, Sept06 O22w,n eArusg,0 6b y Arthur H. Kroll, 33 ETPL
Owner, by Eric A. Manterfield, 33 ETPL IRS Provides Guidance Regarding Real
3, Apr06 Estate and Active Business Require- Fiduciaries
Strategies for Dealing With Divorce and mNeonvt0 6 of Section 6166, 33 ETPL 41, FiLdiukceilayr yt o CBlea sDse cAicdteido nsb y AFreed erNaol w CouMrotrse,
the Family Business, by Myron E. Sil- by Kenneth A. Lapatine and Toby S.
don, 33 ETPL 34, July06 Marital Deduction Reduced by Estate Tax Soli, 33 ETPL 23, Jan06
Apportionment, 33 ETPL 46, Jan06
Closely Held Businesses and Valuation Guidance to Help Trustees of Personal
Stock Buyouts Funded by Life Insurance: No Charitable Deduction for Non-Qual- Trusts Avoid Liability, by LaurenJ . Wol-
The Blount Conundrum, 33 ETPL 40, ifying Split-Interest Trust, 33 ETPL 43, ven and Jeffrey A. Zaluda, 33 ETPL 27,
June06 Nov06 Oct06
46
ve
Practical Strategies for Managing a Pension Protection Act Adopts Far-reach- Issues Relating to New York’s Unitrust
Trustee’s Liability Exposure, by Lauren ing New Rules for COLI, by James Mag- Statute, 33 ETPL 56, May06
J]. Wolven and Jeffrey A. Zaluda, 33 ner and Stephan R. Leimberg, 33 ETPL
ETPL 31, Sept06 3, Oct06 La3w3y eErT PLLi abi5l4i,t yJ ualnyd0 6 Medicaid Planning,
From Howard M. Zaritsky The Side Fund Split-Dollar Solution: A
Buy-Sell Agreement Attacked With Blount New Technique for Split-Dollar, by Loboilkitbya, ck33 EPeTrPiLo d5 3a,n dJ ulMye0d6i caid Eligi-
Object, 33 ETPL 56, Jan06 bLearwgr, en3c3e ETBPrLo d3y, J anadn 0M6i chael D. Wein-
Malpractice Liability of Fiduciaries and
Gift Tax-Free Income Shifting, 33 ETPI
47, June06 Using a Combination Life Insurance-LTC Estate Planning Attorneys, 33 ETPL 51,
Insurance Policy in the Bypass Trust, by Sept06
Pension Protection Act Lays a Trap for Howard ]. Saks, 33 ETPL 28, Sept06 Medicaid Qualification and Reimburse-
Some Insurance-Funded Buy-Sell Agree-
ment Issues Analyzed, 33 ETPL 54,
ments, 33 ETPL 56, Oct06 Marital Rights
Nov06
Choosing the Appropriate Marital Deduc-
Taexn cPea ymCeann tB e oLr arTgaex, D3e3p oEsTitP:L T5h6e, SDeifpfte0r6- tion Funding Formula, by Sebastian V. N.Y. Court of Appeals’ Decision on Uni-
Grassi, Jr., 33 ETPL 27, Aug06 trust Conversion Statute, 33 ETPL 54,
When One Life Is Not Equal to Anoth- Nov06
Guidelines for Planning and Drafting
er, 33 ETPL 48, Mar06 Effective Premarital Agreements, by Per Stirpes Distribution and Drafting, 33
Gifts Stephanie B. Casteel, 33 ETPL 14, ETPL 53, May06
A ‘Gift’ From the IRS: A Guide to the Gift Aug06 Post-Death Attestation Not Permitted
TMaexn scAhn,n ua3l3 EETxPcLl usi1o6n,, Debcy0 6H annah W. New Fiduciary Decisions Under California Law, 33 ETPL 44,
Consequence of Lapse in a Will’s Resid- Dec06
Income Tax uary Clause, 33 ETPL 54, Jan06 Premature Termination of Charitable
Planning for IRD After Elimination of Trust Was Barred, 33 ETPL 54, Jan06
Courts Determine if Anti-Lapse Statute
the State Death Tax Credit, by Jonathan
G. Blattmachr and Mitchell M. Gans, Applies, 33 ETPL 55, July06 Proof of Dama :fToPrL Al55l,e geMda y0L6a wyer
33 ETPL 3, Mar06 Determining if a Joint Tenancy Has Been Malpractice, .
Planning With the Low Income Tax Rates Created, 33 ETPL 54, May06 Reformation and Powers of Appointment,
for Capital Gains and Dividends, by Duty to Beneficiary of Support/Discre- 33 ETPL 43, Dec06
Michael E. Mares and Wanda S. tionary Trust Discussed, 33 ETPL 45, Rejection of Credit« or’sC le1 im by Personal
Ortwine, 33 ETPL 12, June06 Dec06 Representative, 33 ET PL 45, Mar06
What Does Recent Chief Counsel Advice Elective Share Computation Determined, Revocable Trust Assets Subject to Elec-
Mean for Same-Sex Married Couples?, 33 ETPL 43, Mar06 tive Share, 33 ETPL 55, Sept06
by Jeffrey A. Baskies, 33 ETPL 30,
May06 Eligibility of Trust Beneficiary for Med- Survivorship Issues Confronted by
icaid, 33 ETPL 52, July06 Courts, 33 ETPL 52, May06
International Planning
The U.S. May Be a Good Trust Jurisdic- Establishment of Special Needs Trust, 33 Trustee Liability Under Mass. Consumer
tion for Foreign Persons, by G. Warren ETPL 54, July06 Protection Act, 33 ETPL 44, Mar06
Whitaker, 33 ETPL 36, Feb06 Failure to Elect Spousal Share: Effect on Trustee’s Investment Duty to Diversify,
Legislation Medicaid, 33 ETPL 56, Nov06 33 ETPL 51, May06
Key Provisions of the Pension Protection Gifts to Charities Construed by Courts, Use of Extrinsic Evidence in Construing
Act of 2006, 33 ETPL 45, Oct06 33 ? ETPL 41, Mar06 Ambiguities in Wills, 33 ETPL 53, Sept06
Life Insurance
Benefits and Risks of Life Insurance
Premium Financing, by Michael Gal- REPRINTS
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Securities Law Issues, by Stephan R. Center at 978-750-8400.
Leimberg, E. Randolph Whitelaw,
Richard M. Weber, and Liz Colosimo,
33 ETPL 3, Sept06
Validity and Scope of Arbitration Provi- Wealth Transfer Planning Software for Lisa H.R. Hayes 46, Jan; 35, Mar; 38,
sions, 33 ETPL 54, Sept06 Drafting Is Newly Revised and Updat- May; 46, July; 40, Sept; 41, Nov
When Is Ademption Doctrine Applied?, ed, 33 ETPL 43, June06 Adam J. Hirsch 24, Dec
33 ETPL 45, Ma?06 ‘Trusts David A. Hjorth 31, Apr
Grantor Retained Annuity Trusts: Avoid- Leo C. Hodges 3, Feb; 13, Mar
Wrongful Death and Survivorship Claims ing the Petards in an Otherwise Safe David R. Hodgman 36, Aug
in Elective Share Proceeding, 33 ETPI
Harbor, by Craig L. Janes, 33 ETPL 10 Andrew H. Hook 9, Apr; 3, May;
2, Jan06
May06 47, Oct
Partnerships GRATs: Avoiding the Petards in an Oth- Craig L. Janes 0, May; i ‘have
A Practical Checklist for Planning With erwise Safe Harbor—Part 2, by Craig Michael J. Jones 20, Mar
Family Limited Partnerships, by Byrle L. Janes, 33 ETPL 3, June06 R. Marshall Jones 3
Abbin, 33 ETPL 10, Oct06 Beth Shapiro Kaufman 39, Dec
Lifetime Special Powers of Appointment
Personal Property Offer Unique Planning Opportunities, Donald H. Kelley 40, Feb; 43, sees
Practical Planning Strategies for Art by William R. Culp, Jr. and Mark L.
and Collectibles, by David T. Leibell Richardson, 33 ETPL 34, Oct06 Denis A. Kleinfeld
and Daniel L. Daniels, 33 ETPL 27, Jordan Klingsberg
Mar06 The Opportunity GRAT “OPGRAT’ Can Arthur H. Kroll
Reward Success and Minimize Adverse
Glenn Kurlander
Philanthropy Tax Risks, by Richard A. Oshins,
Kenneth A. Lapatine
Charitable Incentives and Limitations of MichaelJ ]. Jones, and Gerald E. Lunn,
the Pension pecerction ioe: by Richard Jr., 33 ETPL 20, Mar06 David T. Leibell
iP Fox, 36 BIPL , NovO Oral Trusts and Wills: Are They Valid?, Stephan R. Leimbe3r,g J ul y3;, 3F,e bo;e pt; 3, Oct
Charitable Limitations and Reforms of by Frank S. Berall, 33 ETPL 17, Nov06
the Pension Protection Act, by Richard David K. Leitner 35, Nov
L. Fox, 33 ETPL 3, Dec06 Using a Crummey Trust and a Defective Gerald E. Lunn, Jr. 20, Mar
Trust as Part of an Estate Plan, by Jon Robert E. Madden 46, Jan; 35, Mar;
The Family Centric CLAT™ Can Provide J. Gallo and David A. Hjorth, 33 ETPL 38, May; 46, July; 40, Sept; 41, Nov
More for Remainder Beneficiaries, by 31, Apr06 James Magner 3, Oct
Glenn Kurlander, 33 ETPL 40, Jan06
Washington Watch Eric A. Manterfield 3, Apr
A Guide to the IRS Sample Charitable IRS Plans to Lay Off Examiners and Michael E. Mares 12, June
Remainder Trust Forms, by Richard L. Examinations, 33 ETPL 39, Dec06 Dana L. Mark 18, May
Fox, 33 ETPL 13, Jan06 Daniel H. Markstein, Ill 20, July
The More Things Change. . ., 33 ETPI
The Practical Practitioner 45, May06 Theresa M.H. Marx 35, Apr
Leaving a 401(k) Plan to a Noncitizen Kevin Matz 22, June
Spouse, 33 ETPL 38, Apr06 AUTHOR INDEX John J. McFadden 42, July
Proper Exercise of Testamentary Power BRyornlael dM . D.A bAbuicnu tt 451,0 , MOacyt HMiacnhnaaehl WD.. MMuelnlsicgha n , Dec
of Appointment, 33 ETPL 35, Apr06
Frank S. Baldino 46, Jan; 35, Mar; Thomas J. Murphy
Tax Consequences to U.S. Trust Benefi- 38, May; 46, July;¢ + 0P,e e 41, Novy Richard W. Nenno
ciary Living Abroad, 33 ETPL 36, Jeffrey A. Baskies , Feb; 30, May Wanda S. Ortwine A
Thomas D. Begley, Jn , Apr;
Apr06 Richard A. Oshins ), Mar
a. May; a » Et
Practice Svetlana V. Bekman 5, Apr M. Catherine Pieroni , July
Initiatives Against Money Launderinogf Frank S. Berall 7, septs 20 . Oct Mark L. Richardson 34. Wet
Importance to Estate Planners, by Henry ae, Nov Lawrence J. Rybka 3, July
Christensen III and M. Catherine Allan E. Biblin 26, Feb Howard J. Saks 28, Sept
Pieroni, 33 ETPL 27, July06 Scott Bieber 5, Apr; "4 Aug Sanford J. Schlesinger 5, June; 49,
Jonathan G. Blattmachr 3, Mar
Kanter, Ballard and Lisle: An Important John A. Bogdanski 40, June Nov
S.Ct. Case for Tax Practitioners, by Alexander A. Bove, Jr. 24, Apr Nancy Shurtz 43, Feb; 44, Apr;
Denis A. Kleinfeld, 33 ETPL 13, Apr06 Lawrence Brody 3, Jan; 12, Feb 44, Aug
Stephanie B. Casteel 4, Aug Myron E. Sildon i
Recent Prop. Regs. to Circular 230
Address Sanctions and Fees, by Michael Henry Christensen III , July Toby S. Soli 3, Jan
D. Mulligan and Adrienne ]. Davis, Liz Colosimo 3, oa ‘ Sept Peter Spero 25," M.a y
33 ETPL 16, July06 WDainlileila m L.R .D aCnuilepl,s Jr. 273,4, MOacrt John E. Sullivan, II Sith
Donald Tescher 29, Nov; 32,
Retirement Adrienne J. Davis ree Ronald R. Volkmer 2, Jan; 41, Mar;
Roth 401(k) Plans—When Should These JSecfoftrte y A. K.D oEnidseenr shine , ,J uFneeb 1, May; 52, July; 51
Retirement Plans Be Used?, by John ].
McFadden, 33 ETPL 42, luly06 Louise M. Fitzsimons Sept; 54, Nov; 43, Dec
Richard L. Fox Richard M. Weber 3, Aug; 3, Sept
Software Review Michael D. Weinberg 3, Jan; 12, Feb
Fast-Tax FPS 706 Estate Tax Return Soft- Jeffrey A. Galant E. Randolph Whitelaw 3, Aug; 3, Sept
wraacrye aPnrde pEafrfeisc ieRnectyu,r n3s3 WEiTtPhL Hi40g,h FAecbc0u6- JMMoiintc chhJae.el lGl a lGlMao.l lGoapn s GL.a urWeanr reJn. WoWlhvietna ker a1, Septs 2376,, OFcetb
Many Electronic Presentation Resources Richard R. Gans Jeffrey A. Zaluda 31, Sept; 27, Oct
Are Available to Estate Planners, 33 Martin R. Goodman 35, June; 4 *N ov Howard M. Zaritsky 56, Jan;
ETPL 53, Oct06 Sebastian V. Grassi, Jr. 7, Aug 48, Mar; 4 7, June; 5 6, Sept; 56, Oct