Table Of Content

2 ie PyeBneg' ref CUMULATIVE INDEX This index includes all the material published in Estate PLanninc, Volume 31 Asset Protection Current Tax Developments Opportunities and Challenges, by Effect of the UTC on the Asset Buy-Sell Agreement Disregarded for Stuart D. Zimring, 31 ETPL 321, Protection of Spendthrift Trusts, by Estate Tax Valuation Purposes, 31 July04 Mark Merric and Steven ]. Oshins, 31 ETPL 458, Sept04 ETPL 375, Aug04 CA-S in Kimbell Rules That FLP Assets Estate and Gift Tax How Will Asset Protection of Escaped Estate Tax Inclusion Under Deathbed Gifts: A Savings Opportunity Spendthrift Trusts Be Affected by the Section 2036(a), 31 ETPL 454, Sept04 for Residents of Decoupled States, by OUsThCi?n,s , by3 1 MaErTkP L Me4r7r8i,c Oacntd0 4S teven ]. ClNEaoTutsP eL VaL3li8im,di tJifanonrg0 4GVi aftl ueT axo f PFuLrPp osIenste,r es3t1 JDuenber0a4 L. Stetter, 31 ETPL 270, Protecting Assets Through Insurance and Annuities, by Alexander A. Bove, COLI Redux: Employer Lacked Jr., 31 ETPL 276, June04 Insurable Interest in Employee’s Life, Estate Planning UTC May Reduce the Asset Protection 31 ETPL 244, May04 Estate Planning Considerations for of Non-Self-Settled Trusts, by Mark Disclaimer Produces Overfunded Bypass Unmarried Cohabitants, by Frank S. Merric and Steven J. Oshins, 31 ETPL Trust, 31 ETPL 558, Nov04 Berall, 31 ETPL 307, July04 411, Sept04 Discounted Estate Tax Value Must Be Year-End Trust, Estate, and Gift Tax Used in Cost of Goods Sold, 31 ETPL Planning Strategies, by Myron Kove 457, Sept04 and James M. Kosakow, 31 ETPL 541, Charitable Giving Discounts in Transfers of FLP Interests Nov04 Charitable Remainder Annuity Trusts— Limited by Tax Court, 31 ETPL 39, Out With the Old: IRS Issues New Jan04 Sample Forms, 31 ETPL 89, Feb04 Lottery Winnings Valued Under Annuity Fiduciaries Supporting Organizations: An Antidote Tables, 31 ETPL 147, Mar04 Enhancing the Protection and to Lack of Public Funding, 31 ETPL Marital Deduction Reduced When Tax Independence of Fiduciaries, by Glenn 398, Aug04 Clause Precluded Equitable Kurlander, 31 ETPL 448, Sept04 Apportionment, 31 ETPL 336, July04 Closely Held Businesses Prop. Regs. Issued in Response to From Howard M. Zaritsky Walton and Schott, 31 ETPL 560, Practical Solutions for PHCs and C IRS Offers Insights Into Qualifying Real Nov04 Corporation Investment Companies, Section 2036 Applied Again, 31 ETPL Estate for 15-Year Estate Tax Deferral, by David R. Hodgman and Robert M. 340, July04 31 ETPL 56, Jan04 Lanigan, 31 ETPL 422, Sept04 Stock Transfers to Family Limited IRS Reaffirms Favorable Income Tax Partnership Were Indirect Gifts, 31 Treatment for Private Annuity, 31 ETPL 160, Mar04 Closely Held Businesses and ETPL 556, Nov04 Life Insurance Policy Held by LLC Valuation Tax Court Alters Tax Apportionment Included in the Insured’s Gross Estate, Specified in Will, 31 ETPL 241, Buy-Sell Agreements and Marketability 31 ETPL 576, Nov04 May04 Discounts, 31 ETPL 619, Dec04 Tax Lien Upheld on Jointly Owned Never, Ever Give in—Great Lawyering Section 2036 and Family Limited Property, 31 ETPL 146, Mar04 Produces Great Estate Tax Results Partnerships: How Much Is Etched in TC Allows Significant Discount for FLP Despite Terrible Drafting, 31 ETPL Stone?, 31 ETPL 92, Feb04 With Marketable Securities, 31 ETPL 408, Aug04 Valuation and Hindsight, 31 ETPL 346, 144, Mar04 Roadmap for Inter Vivos QTIPs, 31 July04 Trade Fixtures Are Not Included in ETPL 256, May04 Estate, 31 ETPL 245, May04 Current Literature Trust Qualifies as QTIP Despite Generation-Skipping Tax Comprehensive Treatise on Charitable Conflicting Income Clauses, 31 ETPL When to Opt Out of the Automatic GST Giving, 31 ETPL 156, Mar04 339, July04 Exemption Allocation Provisions, by Deskbook on Family Limited When Will Departure From 7520 Tables James R. Robinson, 31 ETPL 287, : Partnerships, 31 ETPL 572, Nov04 Be Allowed in Valuing Lottery June04 es Estate Planner’s Guide to Technology, Payments?, 31 ETPL 36, Jan04 31 ETPL 356, July04 Income Tax Estate Planning for Flexibility and Disclaimers Avoiding Unintended Dispositions of Uncertainty, 31 ETPL 156, Mar04 Perfecting Disclaimer Reform: Installment Obligations, by Robert J. Fundamentals of Living Trusts, 31 ETPL Suggestions for a Revised Uniform Act, 357, July04 by Adam J. Hirsch and Richard R. LeDuc, 31 ETPL 211, May04 Maximizing the Benefits of the Section Inheritance and the Non-Traditional Gans, 31 ETPL 185, Apr04 645 Election, by Pamela A. Dennett Family, 31 ETPL 571, Nov04 and Mary Lee Moseley, 31 ETPL 546, New Book on Funding Living Trusts, 31 Elder Law Nov04 ETPL 571, Nov04 New Book on International Drafting Issues in Self-Settled Special Using a Unitrust or a Power to Adjust Foundations, 31 ETPL 357, July04 Needs Trusts, 31 ETPL 510, Oct04 Under the Section 643 Regs., by Laura New Edition of Classic Estate Planning When Is an Irrevocable Special Needs Howell-Smith, 31 ETPL 496, Oct04 Treatise, 31 ETPL 355, July04 Trust Considered to Be Revocable?, 31 Strategies for Marketing Your Legal ETPL 205, Apr04 Inheritance Practice, 31 ETPL 355, July04 When Are Unequal Bequests to Children Updated Classic on Estate Planning, 31 The Elderly Equitable?, by Robert J. Solomon, ETPL 572, Nov04 Housing Options for the Elderly: M.D., 31 ETPL 139, Mar04 622 2 ie PyeBneg' ref CUMULATIVE INDEX This index includes all the material published in Estate PLanninc, Volume 31 Asset Protection Current Tax Developments Opportunities and Challenges, by Effect of the UTC on the Asset Buy-Sell Agreement Disregarded for Stuart D. Zimring, 31 ETPL 321, Protection of Spendthrift Trusts, by Estate Tax Valuation Purposes, 31 July04 Mark Merric and Steven ]. Oshins, 31 ETPL 458, Sept04 ETPL 375, Aug04 CA-S in Kimbell Rules That FLP Assets Estate and Gift Tax How Will Asset Protection of Escaped Estate Tax Inclusion Under Deathbed Gifts: A Savings Opportunity Spendthrift Trusts Be Affected by the Section 2036(a), 31 ETPL 454, Sept04 for Residents of Decoupled States, by OUsThCi?n,s , by3 1 MaErTkP L Me4r7r8i,c Oacntd0 4S teven ]. ClNEaoTutsP eL VaL3li8im,di tJifanonrg0 4GVi aftl ueT axo f PFuLrPp osIenste,r es3t1 JDuenber0a4 L. Stetter, 31 ETPL 270, Protecting Assets Through Insurance and Annuities, by Alexander A. Bove, COLI Redux: Employer Lacked Jr., 31 ETPL 276, June04 Insurable Interest in Employee’s Life, Estate Planning UTC May Reduce the Asset Protection 31 ETPL 244, May04 Estate Planning Considerations for of Non-Self-Settled Trusts, by Mark Disclaimer Produces Overfunded Bypass Unmarried Cohabitants, by Frank S. Merric and Steven J. Oshins, 31 ETPL Trust, 31 ETPL 558, Nov04 Berall, 31 ETPL 307, July04 411, Sept04 Discounted Estate Tax Value Must Be Year-End Trust, Estate, and Gift Tax Used in Cost of Goods Sold, 31 ETPL Planning Strategies, by Myron Kove 457, Sept04 and James M. Kosakow, 31 ETPL 541, Charitable Giving Discounts in Transfers of FLP Interests Nov04 Charitable Remainder Annuity Trusts— Limited by Tax Court, 31 ETPL 39, Out With the Old: IRS Issues New Jan04 Sample Forms, 31 ETPL 89, Feb04 Lottery Winnings Valued Under Annuity Fiduciaries Supporting Organizations: An Antidote Tables, 31 ETPL 147, Mar04 Enhancing the Protection and to Lack of Public Funding, 31 ETPL Marital Deduction Reduced When Tax Independence of Fiduciaries, by Glenn 398, Aug04 Clause Precluded Equitable Kurlander, 31 ETPL 448, Sept04 Apportionment, 31 ETPL 336, July04 Closely Held Businesses Prop. Regs. Issued in Response to From Howard M. Zaritsky Walton and Schott, 31 ETPL 560, Practical Solutions for PHCs and C IRS Offers Insights Into Qualifying Real Nov04 Corporation Investment Companies, Section 2036 Applied Again, 31 ETPL Estate for 15-Year Estate Tax Deferral, by David R. Hodgman and Robert M. 340, July04 31 ETPL 56, Jan04 Lanigan, 31 ETPL 422, Sept04 Stock Transfers to Family Limited IRS Reaffirms Favorable Income Tax Partnership Were Indirect Gifts, 31 Treatment for Private Annuity, 31 ETPL 160, Mar04 Closely Held Businesses and ETPL 556, Nov04 Life Insurance Policy Held by LLC Valuation Tax Court Alters Tax Apportionment Included in the Insured’s Gross Estate, Specified in Will, 31 ETPL 241, Buy-Sell Agreements and Marketability 31 ETPL 576, Nov04 May04 Discounts, 31 ETPL 619, Dec04 Tax Lien Upheld on Jointly Owned Never, Ever Give in—Great Lawyering Section 2036 and Family Limited Property, 31 ETPL 146, Mar04 Produces Great Estate Tax Results Partnerships: How Much Is Etched in TC Allows Significant Discount for FLP Despite Terrible Drafting, 31 ETPL Stone?, 31 ETPL 92, Feb04 With Marketable Securities, 31 ETPL 408, Aug04 Valuation and Hindsight, 31 ETPL 346, 144, Mar04 Roadmap for Inter Vivos QTIPs, 31 July04 Trade Fixtures Are Not Included in ETPL 256, May04 Estate, 31 ETPL 245, May04 Current Literature Trust Qualifies as QTIP Despite Generation-Skipping Tax Comprehensive Treatise on Charitable Conflicting Income Clauses, 31 ETPL When to Opt Out of the Automatic GST Giving, 31 ETPL 156, Mar04 339, July04 Exemption Allocation Provisions, by Deskbook on Family Limited When Will Departure From 7520 Tables James R. Robinson, 31 ETPL 287, : Partnerships, 31 ETPL 572, Nov04 Be Allowed in Valuing Lottery June04 es Estate Planner’s Guide to Technology, Payments?, 31 ETPL 36, Jan04 31 ETPL 356, July04 Income Tax Estate Planning for Flexibility and Disclaimers Avoiding Unintended Dispositions of Uncertainty, 31 ETPL 156, Mar04 Perfecting Disclaimer Reform: Installment Obligations, by Robert J. Fundamentals of Living Trusts, 31 ETPL Suggestions for a Revised Uniform Act, 357, July04 by Adam J. Hirsch and Richard R. LeDuc, 31 ETPL 211, May04 Maximizing the Benefits of the Section Inheritance and the Non-Traditional Gans, 31 ETPL 185, Apr04 645 Election, by Pamela A. Dennett Family, 31 ETPL 571, Nov04 and Mary Lee Moseley, 31 ETPL 546, New Book on Funding Living Trusts, 31 Elder Law Nov04 ETPL 571, Nov04 New Book on International Drafting Issues in Self-Settled Special Using a Unitrust or a Power to Adjust Foundations, 31 ETPL 357, July04 Needs Trusts, 31 ETPL 510, Oct04 Under the Section 643 Regs., by Laura New Edition of Classic Estate Planning When Is an Irrevocable Special Needs Howell-Smith, 31 ETPL 496, Oct04 Treatise, 31 ETPL 355, July04 Trust Considered to Be Revocable?, 31 Strategies for Marketing Your Legal ETPL 205, Apr04 Inheritance Practice, 31 ETPL 355, July04 When Are Unequal Bequests to Children Updated Classic on Estate Planning, 31 The Elderly Equitable?, by Robert J. Solomon, ETPL 572, Nov04 Housing Options for the Elderly: M.D., 31 ETPL 139, Mar04 622 Insurance Trends and Topics Rebutting Presumption of Undue Practice The Ten Most Common Life Insurance Influence, 31 ETPL 352, July04 The Client Interview: A Crucial Tool in Mistakes and How to Avoid Them, 31 Requirements for Trust Modification, Estate Planning, by William H. Soskin, 31 ETPL 461, Sept04 ETPL 403, Aug04 31 ETPL 294, June04 Sale of Trust Real Estate by Trustee, 31 Impact of Tax Shelter Regulations on Life Insurance ETPL 51, Jan04 Estate Planning, by Michael D. Status of Adopted Children as “Issue,” 31 Mulligan, 31 ETPL 363, Aug04 Innovative Strategies for Using Life ETPL 302, June04 Malpractice Issues and the Uniform Insurance in Charitable Giving, by Joel Status of Nonmarital Children Trust Code, by Mark Merric, Robert M. Breitstein, 31 ETPL 78, Feb04 Determined, 31 ETPL 249, May04 D. Gillen, and Jane Freeman, 31 ETPL An Introduction to the Use of Viatical and Life Settlements, by Damien Rios, Trust Beneficiary Not Bound to 586, Dec04 Arbitrate, 31 ETPL 567, Nov04 Statutes of Limitations for Malpractice 31 ETPL 533, Nov04 Key Issues to Consider When Drafting Trustees’ Standing to Challenge Claims in Estate Planning, by John T. Paternity, 31 ETPL 350, July04 Rogers, Jr. and Sean K. Higgins, 31 “Life Insurance Trusts, by Sebastian V. Update on Reported Cases, 31 ETPI ETPL 259, June04 Grassi, Jr., 31 ETPL 390, Aug04 A Planner’s Guide to Split-Dollar After 102, Feb04 the Final Regulations, by Charles L. Was Transfer a Gift or a Loan?, 31 Retirement and Benefit Plans Ratner and Stephan R. Leimberg, 31 ETPL 351, July04 Estate Planning Strategies for PlEaTnPniLn g 3,f oJra nT0h4i rd-Party Life Insurance WhPeenrm itWtieldl ?,T ru3s1t ETTPeLr min4a6t2i,o nS epBre0 4 RWeiltsihreerm,e nt3 1 BEeTnePfLi ts,2 26b,y MLeasyli0e4 J. Financing, by Douglas Moore, 31 Health Savings Accounts—An Important ETPL 383, Aug04 Partnerships New Tool tor Estate Planners, by Reverse Split-Dollar Entered Into Before Postmortem Estate Planning With Stephan R. Leimberg and John J. Notice 2002-59: Legitimate or Not?, Limited Partnerships, by Daniel H. McFadden, 31 ETPL 194, Apr04 by Richard L. Harris, 31 ETPL 69, Markstein, II], 31 ETPL 59, Feb04 Latest Developments Affecting Cash Feb04 Postmortem Opportunities and Pitfalls Balance Retirement Plans, by John J. With Limited Partnerships, by Daniel McFadden, 31 ETPL 237, May04 Marital Planning H. Markstein, III, 31 ETPI 133, Prop. Regs. Address Abusive An Estate Planner’s Guide to Advising Mar04 Transactions Involving Life Insurance Couples About Divorce, by Lauren ]. Practical Strategies for Building a Better in Qualified Plans, by Sherwin P. Wolven, 31 ETPL 427, Sept04 Family Limited Partnership, by Susan Simmons and Stephan R. Leimbersg, IRS Ruling Approves Poorer Spouse A. Beveridge, 31 ETPL 281, June04 31 ETPL 163, Apr04 Using Life Insurance in Qualified Funding Technique,’ by Len Cason, 31 WhEaTtP L Ar2e3 4t,h e MEafyfe0c4t s When a Surviving Philanthropy LReetiimrbeemregn t anPdl anSsh,e rbwyi nS tPe.p hSainm mRo.n s, 31 Spouse Opts for the Elective Share?, by Alternatives to Donating a Conservation ETPL 107, Mar04 Easement, by Joan B. Di Cola, 31 Shari A. Levitan, 31 ETPL 597, Dec04 ETPL 489, Oct04 Software Review Duties and Liabilities of Nonprofit New Fiduciary Decisions Directors and Officers, by Avi Z. Estate Val Quickly and Accurately Anti-Lapse Statute and Equitable Kestenbaum, 31 ETPL 218, May04 Values a Full Range of Traded Adoption, 31 ETPL 153, Mar04 Increased Public Scrutiny of Tax- Securities, 31 ETPL 253, May04 Application of Common Law ‘Slayer’s Exempt Organizations, by Alan F. WealthTec Offers a Suite of Rule,’ 31 ETPL 569, Nov04 Rothschild, Jr., 31 ETPL 523, Nov04 Sophisticated Financial and Estate Attorney Liability in Estate Planning, 31 IRS Issues Guidance on Distributions Planning Software Products, 31 ETPL ETPL 154, Mar04 Received by Private Foundations, by 515, Oct04 Attorney Malpractice for Failure to Dana L. Mark and Arlene Harris, 31 Wealth Transfer Planning Drafts a Wide Advise About Disclaimer, 31 ETPL ETPL 436, Sept04 AEsrtraatye oPfl aCnonmipnrge hDeoncsuimveen,t s,C ust31o mEiTzPeId 353, July04 Is a Basis Step-Up Available on ‘Care Custodian’ Under California Law, Foundation Founder’s Death?, by 53, Jan04 31 ETPL 155, Mar04 Richard L. Fox, 31 ETPL 74, Feb04 Child Support and Paternity Claims New Prop. Regs. on Distributions From Trusts Against Estate, 31 ETPL 568, Nov04 CRTs Provide Opportunity, by Flexible Gift Giving Through the Use of Constructive Trust Relief in Probate Richard L. Fox, 31 ETPL 172, Apr04 Irrevocable Gift Trusts, by John M. Proceedings, 31 ETPL 151, Mar04 Obtaining a Better Benefit by Using a Jennings, 31 ETPL 328, July04 Disability Trust and the Medicaid Rules, Grantor Charitable Lead Trust, by How to Use an Escrow Trust to 31 ETPL 566, Nov04 Matthew J]. Madsen, 31 ETPL 579, Implement a Defined Value Formula Effect of Disclaimer in Divorce Dec04 Clause, by David G. Shaftel, 31 ETPI Proceedings, 31 ETPL 303, June04 124, Mar04 EqAupiptlayb,l e 31A dEopTtPiLo n3 02D,o ctJruinnee0 4 Did Not Planning for the High Net-Worth HoSwit,u s Wohf y,a Tarunsdt , Whbey n Phitlo ipT rJa.n sMfiecrh aethles Estate Planning Lawyer’s Liability for Individual _ and Laura M. Twomey, 31 ETPL 28, Malpractice, 31 ETPL 564, Nov04 Tax Aspects of Choice of Trustee, 31 jJan04 Extent of ERISA Preemption Analyzed, ETPL 43, Jan04 Some Good News About Grantor 31 ETPL 354, July04 Trusts: Rev. Rul. 2004-64, by Mitchell Failure of Trustee to Advise as to Estate The Practical Practitioner M. Gans, Stephanie E. Heilborn, and Tax, 31 ETPL 353, July04 Jonathan G. Blattmachr, 31 ETPI Formalities of Will Execution Prove Borrowing by a Charitable Lead Trust, Troublesome, 31 ETPL 464, Sept04 31 ETPL 203, Apr04 To4t6a7l, ROecttu0rn4 Trusts Approved by New Judicial Change of Elective Share Rules, Deductibility of Interest on Loan to Pay Regs., but State Law Is Crucial, by 31 ETPL49, Jan04 Estate Tax, 31 ETPL 506, Oct04 Multiple-Party Accounts Act Extended Designating a Trust as IRA Beneficiary, RLoebiemrbte rgB,. W3o1 lfE TaPnLd S1t7e9p, haAnp r0R4. to Brokerage Accounts, 31 ETPL 568, 31 ETPL 200, Apr04 U.S. Tax Classification of Trusts: When Nov04 Disclaimer of Interest in QTIP Trust, 31 Is a Trust Not a Trust?, by Vom E. Posthumously Conceived Children ETPL 508, Oct04 Sanborn, 31 ETPL 440, Sept04 Eligible for Social Security, 31 ETPL Handling GST Transfers on the New 564, Nov04 Gift Tax Return, 31 ETPL 201, Apr04 Propriety of Trustee’s Investments, 31 Tax Effect of Redeeming a Partnership Valuation ETPL 104, Feb04 Interest, 31 ETPL 505, Oct04 Failure to Tax-Adjust $ Corp.’s Income DECEMBER 2004 VOL 32 / NO 122 CUMULATIVE INDEX Results in Valuation Premium, by Mitchell M. Gans Daniel H. Markstein, II] Michael A. Dorman, Paul C. Lau, and Richard R. Gans John J. McFadden Deborah M. Adasiak, 31 ETPL 82, Robert D. Gillen Mark Merric 375 Feb04 Martin R. Goodman PhilipJ . Michaels Recent Cases Suggest How to Maximize Sebastian V. Grassi, Jr. Douglas Moore the Marketability Discount, by Espen Arlene Harris Mary Lee Moseley Robak, 31 ETPL 605, Dec04 Richard L. Harris Michael D. Mulligan Lisa H.R. Hayes 36, 144, 241, Steven J. Oshins Washington Watch 454, Laura H. Peebles Stephanie E. Heilborn Robert R. Pluth, Jr. The Extreme Sport of Election Year Sean K. Higgins Charles L. Ratner Politics, 31 ETPL 297, June04 Adam J. Hirsch Damien Rios A*Middle of the Avenue’ Election-Year David R. Hodgman Espen Robak Escape, 31 ETPL 614, Dec04 Andrew H. Hook James R. Robinson Laura Howell-Smith John T. Rogers, Jr. AUTHOR INDEX John M. Jennings Alan F. Rothschild, Jr. Deborah M. Adasiak 82 Theodora P. Karnegis Von E. Sanborn Ronald D. Aucutt 614 Donald H. Kelley Sanford J. Schlesinger 89,3 Thomas D. Begley, Jr. 510 Avi Z. Kestenbaum David G. Shaftel Svetlana V. Bekman James M. Kosakow Nancy Shurtz 156, 355557 Frank S. Berall 307 Myron Kove Sherwin P. Simmons 107, Susan A. Beveridge 281 Glenn Kurlander Robert J. Solomon, M.D. Scott Bieber Robert M. Lanigan William H. Soskin Jonathan G. Blattmachr Paul C. Lau Debra L. Stetter John A. Bogdanski 92, Robert J. LeDuc Laura M. Twomey Alexander A. Bove, Jr. Stephan R. Leimberg 3, 107, Ronald R. Volkmer Joel M. Breitstein Len Cason Shari A. Levitan Leslie J. Wilsher Pamela A. Dennett Katherine J. Levy Robert B. Wolf Joan B. Di Cola Robert E. Madden Lauren J. Wolven Michael A. Dorman Howard M. Zaritsky 56, 160, 25 Richard L. Fox Matthew J. Madsen 408, 57 Jane Freeman Dana L. Mark Stuart D. Zimring ESTATE PLANNING DECEMBER 2004 VOL 31 / NO 12