Table Of Content

CUMULATIVE INDEX This index includes all the material published in Estate PLANNING, Volume 23 Administration Comprehensive Source for Forms, Trust Was QTIP Though Spouse Did Equitable Adjustments Can Remedy Commentary, 23 EP 284, Jul96 Not Get Stub Income, 23 EP 436, Inequities Among Beneficiaries, by Educating Clients About Uses of Trusts, Nov96 Richard V. D’Alesssandro, 23 EP 306, 23 EP 451, Nov96 Aug/Sept96 Impact of Chapter 14 Analyzed in New Drafting Suggestions Maximizing the Benefit of Deducting an Book, 23 EP 141, Mar/Apr96 Drafting Flexible Irrevocable Trusts— Estate’s Debts and Expenses, by Victoria Practical Reference on Fiduciary Income Whom Do You Trust?, 23 EP 221, Eve de Ganon, 23 EP 264, Jul96 Tax, 23 EP 141, Mar/Apr96 Jun96 Fiduciary Investments: Drafting for Asset Protection Current Tax Developments Nonconformity, 23 EP 489, Dec96 Establishing and Drafting Offshore Administration Expenses Payable From Asset Protection Trusts, by Gideon Income Do Not Reduce Marital and Elder Law Rothschild, 23 EP 65, Feb96 Charitable Deductions, 23 EP 30, Issue of Physician-Assisted Suicide Jan96 Confronted by Courts and Charitable Contributions Agreement Among Beneficiaries Not to Legislatures, 23 EP 230, Jun96 Creating a Private Foundation Offers Probate Will Caused Loss of Marital New Legislation on Long-Term Care Many Advantages, by Beth D. Deduction, 23 EP 270, Jul96 and Other Tax Issues Affecting the Are Transfers From Marital Trust Tractenberg, 23 EP 249, Jul96 Elderly, 23 EP 494, Dec96 Using Charitable Lead or Remainder Included in Wife’s Estate?, 23 EP 33, Social Security Earnings Limit Increased, Trusts for Noncharitable Purposes, by Jan96 23 EP 232, Jun96 David J. Wilfert, 23 EP 204, Jun96 Bulk of Tax Imposed on Beneficiary of Uniform Health-Care Decisions Act Advance Distribution, 23 EP 175, Adopted, 23 EP 233, Jun96 May96 Charitable Giving Disclaimer of Father’s Estate by Son IRS Adopts Final Regulations Providing Was Upheld by CA-10, 23 EP 31, The Elderly Exceptions to Use of Valuation Tables, Jan96 Guidelines for Clients Contemplating 23 EP 182, May96 Discount Available When Property Was Organ Donation, by Gloria S. New Legislative Protection for Held Partly Outright and Partly in Neuwirth, 23 EP 345, Oct96 Charitable Giving Vehicles, 23 EP 392, QTIP Trust, 23 EP 435, Nov96 Oct96 Estate Could Recover Taxes Fiduciaries Proposed Regulations Prescribe When Attributable to Inclusion of QTIP, 23 Marshaling Assets When a Client Standard Valuation Tables May Be EP 178, May96 Chooses Multiple Fiduciaries, by Disregarded, 23 EP 82, Feb96 IRS Aggregates QTIP and Property Stephen M. Brainerd, 23 EP 116, Owned Outright for Purposes of Mar/Apr96 Closely Held Businesses Estate Tax Valuation, 23 EP 173, New Ruling Provides More Flexibility in Dividing a Closely Held Corporation May96 Removal of Trustees, by Frank S. When a Couple Divorce, by Michael IRS Rules on Tax Effects of Gift of Berall, 23 EP 99, Mar/Apr96 R. McEvoy and Christopher M. Stock Option, 23 EP 329, Aug/Sept96 Potash, 23 EP 57, Feb96 Minority Discount Was Applied to Financial Planning Guidelines for Choosing the Most Determine FMV Before Special-Use A Simplified Marketing Approach for Favorable Entity, by Louis A. Valuation Was Calculated, 23 EP 129, Split-Interest Trusts, 23 EP 227, Jun96 Mezzullo, 23 EP 17, Jan96 Mar/Apr96 Tips for Transferring Interests in Closely No Deduction for Bequest to Spouse From Howard M. Zaritsky Held Businesses, by Frank L. and Charities, 23 EP 438, Nov96 Washelesky, 23 EP 482, Dec96 Property Included in Estate Despite Sale Courts Favorably Construe Bequests Conditioned Upon Surviving Until of Remainder, 23 EP 132, Mar/Apr96 Closely Held Businesses and Reformation Was Not Available for Receipt, 23 EP 454, Nov96 CRT Under 1978 Will, 23 EP 330, IRS Loosens Rules on Gifts From Valuation Aug/Sept96 Revocable Trusts, 23 EP 48, Jan96 Dissecting the Discount for Lack of Securities Law Restrictions That Lapsed The Joys of a Taxable CRT, 23 EP 144, Marketability, 23 EP 91, Feb96 at Death Were Ignored in Valuing Mar/Apr96 The Outer Limits of Minority Stock, 23 EP 327, Aug/Sept96 New Concerns About the Discounts, 23 EP 380, Oct96 Surviving Spouse’s Disclaimer Reduced Administration of a GRAT or QPRT, 23 EP 238, Jun96 Marital Deduction, 23 EP 274, Jul96 Current Literature Transfers Included in Estate due to Lack Tax Apportionment and the Pour-Over Books on Planning for Older Clients, 23 of Consideration, 23 EP 272, Jul96 Will, 23 EP 342, Aug/Sept96 EP 450, Nov96 Trust Powers Did Not Trigger Comprehensive New Treatise on Reciprocal Trust Doctrine, 23 EP 130, Generation-Skipping Tax Valuation, 23 EP 450, Nov96 Mar/Apr96 The Disclaimer-Activated Generation- CUMULATIVE INDEX This index includes all the material published in Estate PLANNING, Volume 23 Administration Comprehensive Source for Forms, Trust Was QTIP Though Spouse Did Equitable Adjustments Can Remedy Commentary, 23 EP 284, Jul96 Not Get Stub Income, 23 EP 436, Inequities Among Beneficiaries, by Educating Clients About Uses of Trusts, Nov96 Richard V. D’Alesssandro, 23 EP 306, 23 EP 451, Nov96 Aug/Sept96 Impact of Chapter 14 Analyzed in New Drafting Suggestions Maximizing the Benefit of Deducting an Book, 23 EP 141, Mar/Apr96 Drafting Flexible Irrevocable Trusts— Estate’s Debts and Expenses, by Victoria Practical Reference on Fiduciary Income Whom Do You Trust?, 23 EP 221, Eve de Ganon, 23 EP 264, Jul96 Tax, 23 EP 141, Mar/Apr96 Jun96 Fiduciary Investments: Drafting for Asset Protection Current Tax Developments Nonconformity, 23 EP 489, Dec96 Establishing and Drafting Offshore Administration Expenses Payable From Asset Protection Trusts, by Gideon Income Do Not Reduce Marital and Elder Law Rothschild, 23 EP 65, Feb96 Charitable Deductions, 23 EP 30, Issue of Physician-Assisted Suicide Jan96 Confronted by Courts and Charitable Contributions Agreement Among Beneficiaries Not to Legislatures, 23 EP 230, Jun96 Creating a Private Foundation Offers Probate Will Caused Loss of Marital New Legislation on Long-Term Care Many Advantages, by Beth D. Deduction, 23 EP 270, Jul96 and Other Tax Issues Affecting the Are Transfers From Marital Trust Tractenberg, 23 EP 249, Jul96 Elderly, 23 EP 494, Dec96 Using Charitable Lead or Remainder Included in Wife’s Estate?, 23 EP 33, Social Security Earnings Limit Increased, Trusts for Noncharitable Purposes, by Jan96 23 EP 232, Jun96 David J. Wilfert, 23 EP 204, Jun96 Bulk of Tax Imposed on Beneficiary of Uniform Health-Care Decisions Act Advance Distribution, 23 EP 175, Adopted, 23 EP 233, Jun96 May96 Charitable Giving Disclaimer of Father’s Estate by Son IRS Adopts Final Regulations Providing Was Upheld by CA-10, 23 EP 31, The Elderly Exceptions to Use of Valuation Tables, Jan96 Guidelines for Clients Contemplating 23 EP 182, May96 Discount Available When Property Was Organ Donation, by Gloria S. New Legislative Protection for Held Partly Outright and Partly in Neuwirth, 23 EP 345, Oct96 Charitable Giving Vehicles, 23 EP 392, QTIP Trust, 23 EP 435, Nov96 Oct96 Estate Could Recover Taxes Fiduciaries Proposed Regulations Prescribe When Attributable to Inclusion of QTIP, 23 Marshaling Assets When a Client Standard Valuation Tables May Be EP 178, May96 Chooses Multiple Fiduciaries, by Disregarded, 23 EP 82, Feb96 IRS Aggregates QTIP and Property Stephen M. Brainerd, 23 EP 116, Owned Outright for Purposes of Mar/Apr96 Closely Held Businesses Estate Tax Valuation, 23 EP 173, New Ruling Provides More Flexibility in Dividing a Closely Held Corporation May96 Removal of Trustees, by Frank S. When a Couple Divorce, by Michael IRS Rules on Tax Effects of Gift of Berall, 23 EP 99, Mar/Apr96 R. McEvoy and Christopher M. Stock Option, 23 EP 329, Aug/Sept96 Potash, 23 EP 57, Feb96 Minority Discount Was Applied to Financial Planning Guidelines for Choosing the Most Determine FMV Before Special-Use A Simplified Marketing Approach for Favorable Entity, by Louis A. Valuation Was Calculated, 23 EP 129, Split-Interest Trusts, 23 EP 227, Jun96 Mezzullo, 23 EP 17, Jan96 Mar/Apr96 Tips for Transferring Interests in Closely No Deduction for Bequest to Spouse From Howard M. Zaritsky Held Businesses, by Frank L. and Charities, 23 EP 438, Nov96 Washelesky, 23 EP 482, Dec96 Property Included in Estate Despite Sale Courts Favorably Construe Bequests Conditioned Upon Surviving Until of Remainder, 23 EP 132, Mar/Apr96 Closely Held Businesses and Reformation Was Not Available for Receipt, 23 EP 454, Nov96 CRT Under 1978 Will, 23 EP 330, IRS Loosens Rules on Gifts From Valuation Aug/Sept96 Revocable Trusts, 23 EP 48, Jan96 Dissecting the Discount for Lack of Securities Law Restrictions That Lapsed The Joys of a Taxable CRT, 23 EP 144, Marketability, 23 EP 91, Feb96 at Death Were Ignored in Valuing Mar/Apr96 The Outer Limits of Minority Stock, 23 EP 327, Aug/Sept96 New Concerns About the Discounts, 23 EP 380, Oct96 Surviving Spouse’s Disclaimer Reduced Administration of a GRAT or QPRT, 23 EP 238, Jun96 Marital Deduction, 23 EP 274, Jul96 Current Literature Transfers Included in Estate due to Lack Tax Apportionment and the Pour-Over Books on Planning for Older Clients, 23 of Consideration, 23 EP 272, Jul96 Will, 23 EP 342, Aug/Sept96 EP 450, Nov96 Trust Powers Did Not Trigger Comprehensive New Treatise on Reciprocal Trust Doctrine, 23 EP 130, Generation-Skipping Tax Valuation, 23 EP 450, Nov96 Mar/Apr96 The Disclaimer-Activated Generation- Skipping Trust: A Useful Strategy, by Life Insurance Postmortem Planning Natalie B. Choate, 23 EP 210, Jun96 Avoiding Common Mistakes in the Use Effective Postmortem Reformation of a Final GST Tax Regulations Make of Life Insurance, by George D. Client’s Estate Plan, by John W. Important Changes, by Michael D. Brenner, 23 EP 320, Aug/Sept96 Eilers, 23 EP 158, May96 Mulligan, 23 EP 241, Jul96 Choosing the Most Appropriate Final Regs. Interpret GST Tax Insurance Policy and Company, by Procedure Provisions More Liberally, by Trent S. Steve Kurylo, 23 EP 366, Oct96 Handling Estate Tax Disputes With the Kiziah, 23 EP 147, May96 IRS, by Ronald D. Aucutt, 23 EP 457, IRS Eases Rules Applicable to NRAs in Marital Rights Dec96 Final GST Tax Regs., by C. Jones Choosing the Most Appropriate Marital Perry, Jr., 23 EP 153, May96 Deduction Formula Clause, by Barry Real Estate M23. ENPu d2e5l6m, aJnu l9a6n d Athena A. Panos, Keeping a Vacation Home in the Family Income Tax for Younger Generations, by Louis H. Income and Estate Tax Impact of Planning to Preserve the Advantages of Hamel, Jr., 23 EP 123, Mar/Apr96 Community Property, by Gerald B. Income in Respect of a Decedent, by Treacy, Jr., 23 EP 24, Jan96 David M. Maloney, 23 EP 165, Retirement Planning TC Changes Position as to Certain May96 Contingent QTIP Elections, by Albert Interaction of the Estate Tax Marital Kalter and Lawrence Newman, 23 EP Deduction and Qualified Plan and IRA Insurance Trends and Topics 193, Jun96 Benefits, 23 EP 86, Feb96 Disappearance of Low-Cost Term Plans What Powers Over a Credit Shelter A Sorry ‘Estate’ of Affairs for Qualified Stalled, 23 EP 41, Jan96 Trust Can the Spouse Possess?, by Plan and IRA Benefits: Naming an GE Moving Quickly Into the Insurance Peter B. Tiernan, 23 EP 424, Nov96 Estate as Beneficiary, 23 EP 385, Oct96 Business, 23 EP 138, Mar/Apr96 Guaranty Fund Costs Increase in 1995, Medicaid 23 EP 188, May96 New Planning Approaches to Cope Retirement Plans Major Discount Securities Broker Begins With Stricter Medicaid Rules, by How Best to Use the Grandfather Selling Life Insurance via Toll-Free James D. Palmer, Jr., 23 EP 76, Feb96 Election for Retirement Plans, by Phone Number, 23 EP 442, Nov96 Planning for Disability Helps Preserve a Bruce D. Steiner and Zelda Shapiro, Memo on Split-Dollar Submitted to Client’s Assets, by Joan Lensky 23 EP 72, Feb96 Treasury by AALU, 23 EP 280, Jul96 Robert and Charles Robert, 23 EP Using Life Insurance in Qualified Most Major Life Companies Are 311, Aug/Sept96 Retirement Plans, by Edward Falk, 23 Vigorously Enforcing Compliance EP 357, Oct96 What Are a Spouse’s Rights in Standards With Their Sales Agents, 23 New Fiduciary Decisions Retirement Plans and IRAs?, by Henry EP 40, Jan96 Application of Equitable Doctrine of Talavera, Michele A. Mobley, and New TAM Will Likely Lead to Changes Election, 23 EP 189, May96 Riva T. Johnson, 23 EP 109, in Tax Results of Collateral Attorney as Devisee May Suggest Undue Mar/Apr96 Assignment Split-Dollar, 23 EP 186, Influence, 23 EP 43, Jan96 May96 Beneficiaries Sue for Legal Malpractice, S Corporations Securities-Indexed Deferred Annuities 23 EP 445, Nov96 Recent Regulations Clarify Use of Now Being Introduced Provide Many Creditors’ Rights in Retirement Funds, QSSTs in Estate Planning, by Jerald Advantages, 23 EP 333, Aug/Sept96 23 EP 140, Mar/Apr96 David August, 23 EP 102, Mar/Apr96 Single Life Policies Cannot Be Divorce and Bequest to Ex-Spouse’s Stringent Rules for S Corporations Exchanged Tax-Free for Second-to-Die Children, 23 EP 140, Mar/Apr96 Policies, Rules IRS, 23 EP 136, Ethical Conduct of Probate Eased by New Law, by Jerald David August, 23 EP 466, Dec96 Mar/Apr96 Practitioners, 23 EP 190, May96 Split-Dollar Update, 23 EP 335, Fees When Attorney Acts as Executor, Aug/Sept96 23 EP 445, Nov96 Software Review State Probate Laws Regarding Insurance Issues Concerning Elective Share, 23 EP Estate Planning Concepts Software Proceeds Threatened, 23 EP 335, 447, Nov96 Produces Impressive, Customized Issues of Fiduciary Administration Presentations for Clients, 23 EP 46, Aug/Sept96 Update on Life Insurance Policy Grace Analyzed, 23 EP 281, Jul96 Jan96 Lack of Knowledge as Grounds for Henson’s Transfers Software Automates Periods, 23 EP 444, Nov96 Contest, 23 EP 140, Mar/Apr96 the Documentation Necessary to Update on Long-Term Care Insurance Procedural Aspects of Will Contest Transfer Assets, 23 EP 235, Jun96 and Checklist for This Wealth Cases, 23 EP 189, May96 InsGift Software Helps Clients Decide Protection Tool, 23 EP 276, Jul96 Slayer Statutes Applied in Different the Level of Gifts They Can Make Situations, 23 EP 139, Mar/Apr96 During Retirement, 23 EP 396, Oct96 International Planning Trust Was an Available Resource for New Version of EPLAN Planning and How Best to Plan for Foreign Assets in a Medicaid, 23 EP 282, Jul96 Administration Software Introduced U.S. Estate, by Caroline DeNeuville, When Can Constructive Trust Relief Be by U.S. Trust, 23 EP 191, May96 David Tandy, and Stanhope S. Granted?, 23 EP 45, Jan96 Vista for Windows Shows Results of Browne, 23 EP 473, Dec96 When Does Severance of Joint Tenancy Varied Estate Plans in Tabular and Result?, 23 EP 336, Aug/Sept96 Protocol Coordinates Death Tax Graphic Formats, 23 EP 339, Provisions of U.S. and Canada, by Aug/Sept96 Arthur J. Dichter, 23 EP 296, Partnerships Aug/Sept96 Effective Drafting Strategies for Family Trusts Requirements for QDOTs Liberalized in Limited Partnerships, by Stephen G. Dynasty Trusts: Sheltering Descendants New Regulations, by Eileen Caulfield Vogelsang and James B. Bertles, 23 EP From Transfer Taxes, by Jesse Schwab, 23 EP 11, Jan96 401, Nov96 Dukeminier, 23 EP 417, Nov96 DECEMBER 1996 VOL 23 / NO 10 CUMULATIVE INDEX IRS Takes a Tougher Position on George D. Brenner 320 Barry M. Nudelman Crummey Trusts in New TAM, by Stanhope S. Browne 473 Andrew D. Painter Owen G. Fiore and John F. Natalie B. Choate 210 James D. Palmer, Jr. Ramsbacher, 23 EP 413, Nov96 Cornelius W. Coghill, III 51 Athena A. Panos New Grantor Trust Reporting Regs. Richard V. D’Alessandro 306 C. Jones Perry, Jr. Offer Greater Flexibility, by Jay D. Victoria Eve de Ganon 264 Christopher M. Potash Waxenberg and Henry J. Leibowitz, Caroline DeNeuville 473 John F. Ramsbacher 23 EP 291, Aug/Sept96 Arthur J. Dichter 296 Charles Robert Reevaluating the Grantor Trust Status Jesse Dukeminier 417 Joan Lensky Robert of GRATs and QPRTs, by Cornelius John P. Edgar 270, 327, 435 Gideon Rothschild W. Coghill, III, 23 EP 51, Feb96 John W. Eilers 158 Sale to a Defective Grantor Trust: An David M. English 230, 494 Howard J. Saks 40, 136, 186, 276, Alternative to a GRAT, by Michael D. Edward Falk 357 333, 442 Mulligan, 23 EP 3, Jan96 Owen G. Fiore 413 Jacques T. Schlenger 30, 129, 173, 270, The Survivor Life Stand-By Trust: A William H. Frazier 198 327, 435 New Planning Alternative, by Bernard Louis H. Hamel, Jr. 123 Sanford J. Schlesinger 82, 182, 392 Weinberg and Robert C. Shadur, 23 Lisa H.R. Hayes 30, 129, 173 Eileen Caulfield Schwab 11 EP 374, Oct96 Edward G. Heilman 46 Robert C. Shadur David R. Hodgman 221, 489 Zelda Shapiro Valuation Riva T. Johnson 109 Nancy Shurtz 141, 284, 450 How Corporate-Level Capital Gains Albert Kalter 193 Bruce D. Steiner 72 Taxes Affect Fair Market Value, by Donald H. Kelley 235, 339,396 Henry Talavera 109 William H. Frazier, 23 EP 198, Jun96 Trent S. Kiziah 147 David Tandy 473 Steve Kurylo 366 Peter B. Tiernan 424 Henry J. Leibowitz 291 Washington Watch Beth D. Tractenberg 249 Robert E. Madden 30,129; 173,270, Legislative Proposals Affecting Closely 327, 435 Gerald B. Treacy, Jr. 24 Held Businesses, 23 EP 217, Jun96 David M. Maloney 165 Stephen G. Vogelsang 401 Ronald R. Volkmer 43, 139, 189, 281, Michael R. McEvoy a7 AUTHOR INDEX Daniel J. McSwiggan 191 336, 445 Ronald D. Aucutt 217, 457 Louis A. Mezzullo 17 Frank L. Washelesky 482 Jerald David August 102, 466 Michele A. Mobley 109 Jay D. Waxenberg 2a Frank S. Berall 99 M. Read Moore 86, 385 Bernard Weinberg 374 James B. Bertles 401 Michael D. Mulligan 3, 241 David J. Wilfert 204 John A. Bogdanski 91, 380 Gloria $. Neuwirth 345 Howard M. Zaritsky 48, 144, 238, Stephen M. Brainerd 116 Lawrence Newman 193 342, 454 Stateofm Owenenrshtip , Manageamnde Cinrcutla,tio n (Required by 39 U.S.C. 3685) 13. Publication Name 14. Issue Date for Greulation 1. Publication Titie 2. Publication No. 3. Filing Date Data Below Estate Planning September/October 1996 4E.s tIastes ueP Flraenqnueinncgy ~ 05.0 9No4.- 1o7f9 i4s sues 61.0 /A1n/n9u6a l Subscription Price a1.5 .T oEtaxlt eNnot Caonpdi eNsa ture of Girculation ADvuerriangge PrNeoc.e dCionpgi es12 EMaocnht hIss sue ] APcutbulails heNdo . NeCaorpeisets toof FSiilnignlge DIastsuee iMno nMtahricyh eaxncde ptA ugBuis—tM onthly Publish1e0d Annually | $195.00 | |b. Paidand/or Requested Circulation —_ 10817 7. 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For Completion by Nonprofit Organizations: N/A. ann [to criminal sanctions (including fines and imprisonment) and/or civil sanctions (including multiple damages and civil penalties) PS Form 3526, Sept 1995 Facsimile ESTATE PLANNING DECEMBER 1996 VOL 23 / NO 10