Table Of Content

CUMULATIVE INDEX This index includes all the material published in Estate PLANNING, Volume 27 Administration Pre-Death Estate Planning Checklist, 27 Estate Plannin Final Hubert Regs. Fix Boundaries for ETPL 286, July00 Alaska Enacts Additional Estate Deducting Administration Expenses, Reference Book on Transfer and Income Planning Legislation, by Stephen E. by Jerald David August, 27 ETPL 195, Tax, 27 ETPL 139, Mar/Apr00 Greer and David G. Shaftel, 27 ETPL June00 Retirement Savings: How to Make 376, Oct00 Them Last, 27 ETPL 453, Nov00 Guidelines for Reviewing and Revising Types and Planning Uses of Insurance, an Estate Plan, by Dean P. Shearer, 27 Asset Protection 27 ETPL 140, Mar/Apr00 ETPL 164, May00 Asset Protection for Retirement Plans Useful Planning for Retirement Benefits, The Impact of Investment Volatility on and IRAs, 27 ETPL 229, June00 27 ETPL 285, July00 Wealth Transfer Strategies, by David J. Wills, Estates, and Trusts Analyzed, 27 Wilfert and Martha J]. Leighton, 27 Business Planning ETPL 139, Mar/Apr00 ETPL 155, May00 Estate Planning Strategies for Owners of Selected Strategies for Dealing With More Than One Business, by Jean M. Current Tax Developments Non-Diversified Wealth, by Martyn S. Kolling and Thomas R. Marton, 27 Babitz, David B. Brune, Stephen S. ETPL 259, July00 Administration Expense From Pappaterra, and Frank R. Demmerly, Tax-Free Corporate Planning Revocable Trust Not Deductible, 2 27 ETPL 468, Dec00 Techniques for Estate Planners, by ETPL 124, Mar/Apr00 Andrew R. Lee, 27 ETPL 381, Oct00 Claim Valued as of Date of Death, 27 ETPL 172, May00 From Howard M. Zaritsky Estate May Deduct Interest on Loan to Back to Basics for the Family Limited Charitable Contributions Pay Taxes, 27 ETPL 326, Aug/Sept00 Partnership, 27 ETPL 240, June00 How to Ensure a Private Foundation Estate Not Allowed Interest Deduction, Marital Cooperation 7 a Significant Meets Compliance Requirements, by 27 ETPL 32, Jan00 Estate Planning Aid,2 7 ETPL 344, Roger D. Silk and James W. Lintott, Estate Tax Deductions Were Not Aug/Sept00 27 ETPL 369, Oct00 Limited to Size of Probate Estate, 27 Problems When Using Charitable The Need to Update IRS’ Sample ETPL 28, Jan00 Remainder Trusts—Drafting Is Just the Charitable Remainder Trust Forms, by Estate Tax on Life Insurance Trust Was Beginning, 27 ETPL 456, Nov00 Randall D. Van Dolson, 27 ETPL 414, Not Reduced by Unified Credit, Rules Recent Private Rulings Highlight Nov00 CA-6, 27 ETPL 122, Mar/Apr00 Different Ways to Create an Eligible S- New Prop. Regs. Challenge Accelerated Excessive Trustees’ Fees Deemed a Gift, Corporation Grantor Trust, 27 ETPL Charitable Remainder Trusts, by 27 ETPL 324, Aug/Sept00 144, Mar/Apr00 Myron Kove and James M. Kosakow, Gifts Made Under Power of Attorney Think Forward When Drafting a QTIP 27 ETPL 51, Feb00 Were Not Subject to Estate Tax, 27 Trust, 27 ETPL 48, Jan00 When Is a Private Foundation an ETPL 127, Mar/Apr00 Appropriate Strategy?, by Roger D. Silk, 27 ETPL 87, Feb00 Gift to Corp. Is Not Present Interest Generation-Skipping Tax Gift, 27 ETPL 433, Nov00 New Prop. Regs. Explain Permitted Income Tax Deduction on IRD Can Be Changes to GST Grandfathered Charitable Giving Taken Before Estate Tax Is Paid, 27 Trusts, by David R. Hodgman, Scott Unrelated Business Income and the ETPL 274, July00 Bieber, Michael] . Huft, and Leslie R C1h7a7r,i tMaabyle0 0O rganization, 27 ETPL IRS Rules on QTIP IRA and Conduit Goldberg, 27 ETPL 99, Mar/Apr00 Trust, 27 ETPL 171, May00 Planning to Minimize Generation- Valuation Issues and the Charitable No Tax Impact When Remainderman Skipping Tax: Tools and Traps, by Deduction, 27 ETPL 390, Oct00 Replaces Bank Trustee, 27 ETPL 435, Jeffrey K. Eisen, 27 ETPL 73, Feb00 Nov00 Closely Held Businesses and P/A Must Explicitly Grant Right to Gifts Valuation PrMoapkoese dG ifCthsa,r i2t7a blEeT PLL ea2d7 5T,r uJsutl y00 Final Regs. on Disclosure of Gifts Income Taxes and Stock Values, 27 Regulations Stop the ‘Vulture,’ 27 Liberalized, but Problems Remain, by ETPL 234, June00 Edward Kessel and Joan Agran, 27 Section 2013 and Estate of Harrison: ETPL 273, July00 ETPL 147, May00 Statutory Quirk Meets Common ReEcTipPrLo ca3l0 , TJrauns0t0 Doctrine Applied, 27 The LPA Lid: A New Way to ‘Contain’ Disaster, 27 ETPL 498, Dec00 Gift Revaluations, Ly David A. Spouse’s Contingent Interest in GRAT Does Not Reduce Value of Gift of Handler and Deborah V. Dunn, 27 Current Literature Remainder, 27 ETPL 431, Nov00 ETPL 206, June00 Analysis of Stock Purchase Agreements, Transfers to Companion were Gifts, Relation-Back Doctrine Applied to 27 ETPL 141, Mar/Apr00 Not Salary, Rules TC, 27 ETPL 320, Annual Exclusion Gift Checks, by HaBnendebfoicoika riefso,r T2r7u sEteTePsL a2n8d6 , July00 Aug/Sept00 2L7a wEreTnPcLe 3,N eJawnm0a0n and Albert Kalter, Uncle Sam No Longer Struck Blind by New Guide Addresses the Law of Heir’s Disclaimer to Defeat Tax Liens, Tax-Favored Strategies for Funding a Charities, 27 ETPL 453, Nov00 27 ETPL 168, May00 Child’s Higher Education, by Matthew Planning Based on Client’s Values, 27 A. Melone, 27 ETPL 21, Jan00 ETPL 452, Nov00 Practical Book on Life Insurance Trusts, Drafting Income Tax / 27 ETPL 140, Mar/Apr00 Drafting Estate Planning Provisions to Coping With the Complexity of Practical Guide to Life Insurance, 27 Avoid Litigation, by Renee M. Raithel, Separate Shares Under the Final Regs., ETPL 285, July00 27 ETPL 55, Feb00 502 CUMULATIVE INDEX This index includes all the material published in Estate PLANNING, Volume 27 Administration Pre-Death Estate Planning Checklist, 27 Estate Plannin Final Hubert Regs. Fix Boundaries for ETPL 286, July00 Alaska Enacts Additional Estate Deducting Administration Expenses, Reference Book on Transfer and Income Planning Legislation, by Stephen E. by Jerald David August, 27 ETPL 195, Tax, 27 ETPL 139, Mar/Apr00 Greer and David G. Shaftel, 27 ETPL June00 Retirement Savings: How to Make 376, Oct00 Them Last, 27 ETPL 453, Nov00 Guidelines for Reviewing and Revising Types and Planning Uses of Insurance, an Estate Plan, by Dean P. Shearer, 27 Asset Protection 27 ETPL 140, Mar/Apr00 ETPL 164, May00 Asset Protection for Retirement Plans Useful Planning for Retirement Benefits, The Impact of Investment Volatility on and IRAs, 27 ETPL 229, June00 27 ETPL 285, July00 Wealth Transfer Strategies, by David J. Wills, Estates, and Trusts Analyzed, 27 Wilfert and Martha J]. Leighton, 27 Business Planning ETPL 139, Mar/Apr00 ETPL 155, May00 Estate Planning Strategies for Owners of Selected Strategies for Dealing With More Than One Business, by Jean M. Current Tax Developments Non-Diversified Wealth, by Martyn S. Kolling and Thomas R. Marton, 27 Babitz, David B. Brune, Stephen S. ETPL 259, July00 Administration Expense From Pappaterra, and Frank R. Demmerly, Tax-Free Corporate Planning Revocable Trust Not Deductible, 2 27 ETPL 468, Dec00 Techniques for Estate Planners, by ETPL 124, Mar/Apr00 Andrew R. Lee, 27 ETPL 381, Oct00 Claim Valued as of Date of Death, 27 ETPL 172, May00 From Howard M. Zaritsky Estate May Deduct Interest on Loan to Back to Basics for the Family Limited Charitable Contributions Pay Taxes, 27 ETPL 326, Aug/Sept00 Partnership, 27 ETPL 240, June00 How to Ensure a Private Foundation Estate Not Allowed Interest Deduction, Marital Cooperation 7 a Significant Meets Compliance Requirements, by 27 ETPL 32, Jan00 Estate Planning Aid,2 7 ETPL 344, Roger D. Silk and James W. Lintott, Estate Tax Deductions Were Not Aug/Sept00 27 ETPL 369, Oct00 Limited to Size of Probate Estate, 27 Problems When Using Charitable The Need to Update IRS’ Sample ETPL 28, Jan00 Remainder Trusts—Drafting Is Just the Charitable Remainder Trust Forms, by Estate Tax on Life Insurance Trust Was Beginning, 27 ETPL 456, Nov00 Randall D. Van Dolson, 27 ETPL 414, Not Reduced by Unified Credit, Rules Recent Private Rulings Highlight Nov00 CA-6, 27 ETPL 122, Mar/Apr00 Different Ways to Create an Eligible S- New Prop. Regs. Challenge Accelerated Excessive Trustees’ Fees Deemed a Gift, Corporation Grantor Trust, 27 ETPL Charitable Remainder Trusts, by 27 ETPL 324, Aug/Sept00 144, Mar/Apr00 Myron Kove and James M. Kosakow, Gifts Made Under Power of Attorney Think Forward When Drafting a QTIP 27 ETPL 51, Feb00 Were Not Subject to Estate Tax, 27 Trust, 27 ETPL 48, Jan00 When Is a Private Foundation an ETPL 127, Mar/Apr00 Appropriate Strategy?, by Roger D. Silk, 27 ETPL 87, Feb00 Gift to Corp. Is Not Present Interest Generation-Skipping Tax Gift, 27 ETPL 433, Nov00 New Prop. Regs. Explain Permitted Income Tax Deduction on IRD Can Be Changes to GST Grandfathered Charitable Giving Taken Before Estate Tax Is Paid, 27 Trusts, by David R. Hodgman, Scott Unrelated Business Income and the ETPL 274, July00 Bieber, Michael] . Huft, and Leslie R C1h7a7r,i tMaabyle0 0O rganization, 27 ETPL IRS Rules on QTIP IRA and Conduit Goldberg, 27 ETPL 99, Mar/Apr00 Trust, 27 ETPL 171, May00 Planning to Minimize Generation- Valuation Issues and the Charitable No Tax Impact When Remainderman Skipping Tax: Tools and Traps, by Deduction, 27 ETPL 390, Oct00 Replaces Bank Trustee, 27 ETPL 435, Jeffrey K. Eisen, 27 ETPL 73, Feb00 Nov00 Closely Held Businesses and P/A Must Explicitly Grant Right to Gifts Valuation PrMoapkoese dG ifCthsa,r i2t7a blEeT PLL ea2d7 5T,r uJsutl y00 Final Regs. on Disclosure of Gifts Income Taxes and Stock Values, 27 Regulations Stop the ‘Vulture,’ 27 Liberalized, but Problems Remain, by ETPL 234, June00 Edward Kessel and Joan Agran, 27 Section 2013 and Estate of Harrison: ETPL 273, July00 ETPL 147, May00 Statutory Quirk Meets Common ReEcTipPrLo ca3l0 , TJrauns0t0 Doctrine Applied, 27 The LPA Lid: A New Way to ‘Contain’ Disaster, 27 ETPL 498, Dec00 Gift Revaluations, Ly David A. Spouse’s Contingent Interest in GRAT Does Not Reduce Value of Gift of Handler and Deborah V. Dunn, 27 Current Literature Remainder, 27 ETPL 431, Nov00 ETPL 206, June00 Analysis of Stock Purchase Agreements, Transfers to Companion were Gifts, Relation-Back Doctrine Applied to 27 ETPL 141, Mar/Apr00 Not Salary, Rules TC, 27 ETPL 320, Annual Exclusion Gift Checks, by HaBnendebfoicoika riefso,r T2r7u sEteTePsL a2n8d6 , July00 Aug/Sept00 2L7a wEreTnPcLe 3,N eJawnm0a0n and Albert Kalter, Uncle Sam No Longer Struck Blind by New Guide Addresses the Law of Heir’s Disclaimer to Defeat Tax Liens, Tax-Favored Strategies for Funding a Charities, 27 ETPL 453, Nov00 27 ETPL 168, May00 Child’s Higher Education, by Matthew Planning Based on Client’s Values, 27 A. Melone, 27 ETPL 21, Jan00 ETPL 452, Nov00 Practical Book on Life Insurance Trusts, Drafting Income Tax / 27 ETPL 140, Mar/Apr00 Drafting Estate Planning Provisions to Coping With the Complexity of Practical Guide to Life Insurance, 27 Avoid Litigation, by Renee M. Raithel, Separate Shares Under the Final Regs., ETPL 285, July00 27 ETPL 55, Feb00 502 by Charles F. Newlin, 27 ETPL 243, ‘Ante-Mortem’ Probate of Will Denied, Partnerships July00 27 ETPL 450, Nov00 Recent Decisions Frustrate Service’s Distributions of Property From Estates Attorney’s Fees Denied in Case of Efforts to Challenge FLPs, by Jerald and Trusts: Avoiding Income Tax Undue Influence, 27 ETPL 42, Jan00 David August and Adi Rappoport, 27 Traps, by Boyd C. Randall, Robert L. Construction Issues Examined by ETPL 403, Nov00 Gardner, and Dave N. Stewart, 27 Courts, 27 ETPL 446, Nov00 ETPL 312, Aug/Sept00 Conversion of Loan Into Advancement, Postmortem Planning 27 ETPL 338, Aug/Sept00 Postmortem Planning for Interests in Insurance Trends and Topics Creation and Exercise of Power of Pass-Through Entities, by Cornelia R. CoPnotleisctya,b i2l7i tyE TPofL a 2S7u9r,v iJvuolrys0h0i p Life CrAedpiptooirnst’ meCnlta,i ms2 7 AgEaTiPnLs t 2E8s4t,a teJ,u ly2070 TEeTnPnLe y2.5a0n,d JuTlhyo0m0a s H. Belknap, 27 Critical Illness Insurance Fills Needs and ETPL 282, July00 Wants of Many Clients, 27 ETPL 131, Creditors’ Rights in Estates and Trusts, Mar/Apr00 27 ETPL 448, Nov00 The Practical Practitioner Financial Backing of Wholly-Owned Cy Pres Doctrine Held Inapplicable, 27 Allocating GST Exemption Most Subsidiary, 27 ETPL 39, Jan00 ETPL 338, Aug/Sept00 Effectively, 27 ETPL 330, Aug/Sept00 Impact of Triple X on Term Insurance Discretionary Trust Did Not Bar Funding a Trust With Retirement in the Millennium, 27 ETPL 278, Medicaid Eligibility, 27 ETPL 40, Benefits: Additional Issues, 27 ETPL July00 Jan00 93, Feb00 Lawmakers and the Administration Dispositions to Charities Challenged, 27 How FLPs Can Avoid the Investment Finally Agree on Financial Services ETPL 135, Mar/Apr00 Company Rules, 27 ETPL 92, Feb00 Reform, 27 ETPL 37, Jan00 Doctrine of Ademption in the Law of Qualifying as a Supporting LTC Policy Rate Stability Receiving Wills, 27 ETPL 136, Mar/Apr00 Organization, 27 ETPL 331, Close Attention, 27 ETPL 133, Aug/Sept00 Elective Share Issues Considered, 27 Mar/Apr00 ETPL 334, Aug/Sept00 What to Do When Gift Is Omitted From MetLife IPO Imminent, 27 ETPL 183, Eligibility of Trust Beneficiaries for Gift Tax Return, 27 ETPL 333, May00 Medicaid, 27 ETPL 336, Aug/Sept00 Aug/Sept00 Premium Impact From Smoking— Equitable Adoption Doctrine Applied, Tobacco or Marijuana, 27 ETPL 38, 27 ETPL 42, Jan00 Practice Jan00 Execution and Revocation of Wills, 27 Mediation: An Effective Method to President’s Final Budget Seeks $13 Billion in New Taxes From the Life ETPL 136, Mar/Apr00 Resolve Estate and Trust Disputes, by Insurance Industry, 27 ETPL 181, Exercise of Power of Appointment, 27 Robert N. Sacks, 27 ETPL 210, May00 ETPL 186, May00 June00 Seven Skill Sets Required by the 21st Follow-Up on ERISA Case, 27 ETPL Century Life Insurance Specialist, 27 336, Aug/Sept00 Proposed Legislation ETPL 438, Nov00 Grounds in Will Contest Cases, 27 Proposed Legislation Would Repeal UNUM Provident Sees Two Sides of ETPL 283, July00 Estate, Gift, and GST Taxes, by Punitive Damages, 27 ETPL 279, ‘Heir-Hunting’ Agreements Challenged, Michael W. Vogel, 27 ETPL 309, July00 27 ETPL 281, July00 Aug/Sept00 Impact of ERISA on Estates and Heirs, 27 ETPL 184, May00 International Planning Impact of S/L on Claims and Contest, Real Estate New Regs. Address Inbound Grantor 27 ETPL 41, Jan00 Combining the Benefits of a QPRT With Trusts With Foreign Grantors, by Tara Interface of Revocable Trust and Will, a Life Insurance Trust, by Albert R. N. Morris, 27 ETPL 65, Feb00 27 ETPL 43, Jan00 Kingan, 27 ETPL 486, Dec00 Modification of Trust Terms Denied by Estate Planning Strategies for Real Marital Planning Court, 27 ETPL 449, Nov00 Estate, by Kevin M. Flatley, 27 ETPL The Marital UniTrust: A New Planning Multiple-Party Bank Accounts, 27 ETPL 222, JuneO00 Strategy for the Remarried Spouse, by 338, Aug/Sept00 Moving the Immovable: Protecting Real Jeffrey A. Baskies and Brian J. Photocopy as Valid Holographic Will, Estate From Creditors’ Claims, by Samuels, 27 ETPL 480, Dec00 27 ETPL 188, May00 Alexander A. Bove, ]r., 27 ETPL 302, A Practical Guide to Preparing and Revocable Trusts and Incompetency of Aug/Sept00 Using Prenuptial Agreements, by the Settlor, 27 ETPL 187, May00 Jeffrey A. Baskies, 27 ETPL 347, Rule Against Accumulations, 27 ETPL Retirement Plans Oct00 185, May00 Avoiding a Penalty on Early Revisiting Purchases of Remainder Scope of Power of Appointment Distributions From Qualified Plans Interests in QTIP Trusts, by Lawrence Determined, 27 ETPL 43, Jan00 and IRAs, by Bruce D. Steiner, 27 M. Lipoff, 27 ETPL 114, Mar/Apr00 State Taxation of Trust Income Upheld, ETPL 7, Jan00 27 ETPL 41, JanO00 IRS Letter Rulings Provide Insight Into Medicaid Planning Status of Individual as Surviving Spouse, Planning for IRAs, by Christopher P. Comprehensive Future Care Planning 27 ETPL 284, July00 Bray, 27 ETPL 266, July00 for Disabled Beneficiaries, by Status of Spendthrift Trust in Abraham J. Perlstein, 27 ETPL 358, Bankruptcy Court, 27 ETPL 337, Software Review Oct00 Aug/Sept00 Estate Forecaster Software Helps Interaction of Estate Planning and Testamentary Intent and Holographic Practitioners Evaluate Estate Planning Medicaid Planning Strategies, by Will, 27 ETPL 42, Jan00 Strategies, 27 ETPL 45, Jan00 DavidJ . Correira, 27 ETPL 425, Tortious Interference With Inheritance, LawOnTheWeb.com: Using the Internet Nov00 27 ETPL 449, Nov00 for Expert Assistance and Document Trustee’s Right to Claim Attorney- Drafting, 27 ETPL 341, Aug/Sept00 New Fiduciary Decisions Client Privilege, 27 ETPL 281, July00 Pension & Roth IRA Analyzer Software Ademption by Extinction Did Not Validity of Oral Agreements Calculates Distributions From _ - hoa, 27 ETPL 336, Aug/Sept00 Questioned, 27 ETPL 134, Mar/Apr00 Qualified Plans and IRAs, 27 ETPL Ademption Did Not Apply Where Varied Language of Wills Construed, 27 189, May00 Realty Was Sold, 27 ETPL 449, ETPL 137, Mar/Apr00 U.S. Trust Introduces Updated Version Nov00 When Does Substantial Compliance of EPLAN Software Offering Alienability of Trust Remainderman’s Doctrine Apply?, 27 ETPL 450, PowerPoint Capability, 27 ETPL 397, Interest, 27 ETPL 185, May00 Nov00 Oct00 DECEMBER 2000 VOL 27 / NO 240 CUMULATIVE INDEX Trusts Martyn S. Babitz Thomas R. Marton 252 Can Incentive Trusts Encourage Jeffrey A. Baskies Elizabeth L. Mathieu Children to Behave Responsibly?, by Anne C. Bederka Daniel J. McSwiggan 397 David R. Hodgman and Debra L. Svetlana V. Bekman Matthew A. Melone Stetter, 27 ETPL 459, Dec00 Thomas H. Belknap Tara N. Morris HoCwor ptoor aCtheo oTsreu staened fEovra lLuoanteg -Ta erm JScoohtnt AB.i ebBeorg danski Michael D. Mulligan 291 Trusts, by Elizabeth L. Mathieu, 27 Alexander A. Bove, Ir Jr. ee CharlesF . Newlin 243 ETPL 80, Feb00 Christopher P. Bray Lawrence Newman New Uniform Trust Code Modernizes David B. Brune Stephen S. Pappaterra 468 and Clarifies Rules Governing Trusts, David J. Correira Thomas J. Pauloski by Raymond H. Young, 27 ETPL 108, Frank R. Demmerly Abraham J. Perlstein 358 Mar/Apr00 Deborah V. Dunn Renee M. Raithel Special Powers of Appointment: The Jeffrey K. Eisen Boyd C. Randall 342 Key to Flexibility in Planning, by Kevin M. Flatley Adi Rappoport 403 JWainl0l0iOa m S. Forsberg, 27 ETPL 13, WRiolbleiratm L.S . GFaorrdsnbeerr g Robert N. Sacks 210 Albert E. Gibbons Howard J. Saks 37, 151, 188 Safe Leslie R. Goldberg Brian J. Samuels 480 Valuation Stephen E. Greer Sanford J. Schlesinger 390 Developing Valuation Discounts to David A. Handler David G. Shaftel 376 Withstand Challenge, by Dennis A. Lisa H.R. Hayes 28, 122, 1 Dean P. Shearer 164 Webb, 27 ETPL 214, June00 273, 320, Nancy Shurtz 452 Metamorphic Estate Pianning: The David R. Hodgman 92; OF. Roger D. Silk 87, 369 Results When a Transfer Changes Michael J. Huft Value, by Michael D. Mulligan, 2 Albert Kalter Peter Spero ze ETPL 291, Aug/Sept00 Donald H. Kelley 45, 18953 Bruce D. Steiner Edward Kessel Debra L. Stetter 459 Washington Watch Albert R. Kingan Dave N. Stewart 312 Jean M. Kolling Cornelia R. Tenney 250 The Campaign to Repeal the Estate Tax: What a Splendid Little War It Was!, James M. Kosakow Randall D. Van Dolson 414 27 ETPL 493, Dec00 Myron Kove Michael W. Vogel 309 Themes for 2000: IRS Toils While Andrew R. Lee Ronald R. Volkmer 40, 134, 184, Martha J. Leighton Congress Spins, 27 ETPL 226, June00 281, 334, 446 Stephan R. Leimberg Dennis A. Webb 214 James W. Lintott AUTHOR INDEX Lawrence M. Lipoff David J. Wilfert 155 Joan Agran 147 Robert E. Madden 28, 122, 168, Raymond H. Young 108 Ronald D. Aucutt 226, 493 273, 320, 431 Howard M. Zaritsky 48, 144, 240, Jerald David August 195, 403 Dana L. Mark 177, 390 344, 456 13. Publication Tithe Estate Planning z Extent andN ature ofC irculation [AvNoe.C orpiaesE gacheI ss ue [No.C opofiS ingele sIss ue - ‘Total Number of Copies (NetP ress Run) a During Prece1d2iM onntgh s Published Neerest to Filing Date | | - Complete Malling Addresso f Known Office ofPu blication _7300) 13C9o5m Hpuldestoen MSetlrteientg, N Adedwr eYsosr ok,f HN eYad q1u0a0r1t4e-r3s6 6o9r G enera! Business Office ofP ublisher | blR.ae nqdPuiaoeirds ted [2) Paied In-Ceounty nSubscrsiption s te (Circulation |(3) Sales throughD ealers and Carters 395 Hudson Street, New York, NY_10014-3669 9.F ullN amesa nd Complete Mailing Addresses ofP ublisher, Editor, andM anaging Editor (4) OtherC lassesM ailedT hrough theU SPS. Publisher ¢. TotalP aida nd/or Requested Circulation |__ [Sum of1 5. and (44) Warren, Gorham& Lamont, division of RIA,3 95 Hudson Street, New York, NY 10014-3559 ld. Free — |(1) Outside-County _ Distribution by Mai 2) lCnou nty_ }— (3)O ther Classes Mailed Through theU SPS [e._Free DistriObutusitdei thoeMn ai l —__—__ t._ Total Free Distribution (Sum of 15d. and 150.) =I |g. TotalD istr(iSubmo uf1t 5i.a ondn1 5 ) h._ CopnotiD isetrisbut ed _ Total( Sumo f 15ga ndh) se |. Percent Paida nd/orR equested Clroulation (15e. divided by 15g.t imes 100) 16. PubloifS tcateamentt oifO wonernsh ip 4 [Publication Required. Wilb ep rinted int he Recemiber 2000, seuso ft hiep ublication. _ LP ubtication notr equired denniapeilpaiomagy=vineoy > [Date I cortniitfye tr hKaatla ilsolinn ,f orFmualtfiiolinm elnut miCsohoerdd iinnat thoirs formi s2t u ea ndc om9pl ete S ncirtinnsb ots ajunat beb enhnst e stpo eeatnngn noeton10 /2) jont hisf ormo rw hoo mits material orin formation requested ont he formsm ay bes ubject toc riminal sanctions (including fines lmprisonment) and/orc ivils anctions( inctuding multiple damages and civilp enalties). PS Form3 528, Octob1e9r9 9 Facsimile ESTATE PLANNING DECEMBER 2000 VOL 27 / NO 20