Estate Planning 2005: Vol 32 Index

2005·1.3 MB·English

CUMULATIVE INDEX
This index includes all the material pub- New Book on Planning With Stock Lawyering for Older Clients: A New Par-
lished in ESTATE PLANNING, Volume 32. Options, 32 ETPL 42, AugOS adigm—Part 1, 32 ETPL 48, AprOS
New Edition of Acclaimed Estate Plan- Lawyering for Older Clients: A New Par-
Asset Protection ning Reference, 32 ETPL 51, Mar05 adigm—Part 2, 32 ETPL 46, May0S
Delaware Asset Protection Trusts: Avoid- Current Tax Developments The Elderly
ing Fraudulent Transfers and Attor- Beneficiary’s Disclaimer of Decedent’s Agent’s Powers in a Durable Power of
ney Liability, by Richard W. Ne nno and IRA After Receiving Required Distrib- Attorney Can Result in Unexpected Tax,
John E. Sullivan, I], 32 ETPL 22, Jan05 ution Is Valid, 32 ETPL 42, Nov0S by Peter B. Tiernan, 32 ETPL 34, Dec05
Delaware Asset Protection Trusts Create CA-1 Affirms Application of Section Estate Planning for Clients Who Want to
Obstacles for Creditors, by Richard W. 2036(a) to FLP, 32 ETPL 48, Sept05 Stay Out of a Nursing Home, by
Nenno and John E. Sullivan, Ill, 32 Michael Gilfix and Leonard M. Tillem,
ETPL 3, Dec05 Failure to Pay Estate Tax Was Not Due 32 ETPL 29, NovOS5
to Reasonable Cause, 32 ETPL 42,
Domestic Asset Protection Trusts and the MarO0S Medicaid Planning Guide for the Stay-
Bankruptcy Challenge, by David G. at-Home Spouse, by Howard Davidoff,
Shaftel and David H. Bundy, 32 ETPL Family Limited Partnership Assets Were 32 ETPL 40, JulyOS
14, May05 Includable in Estate, Says Tax Court,
32 ETPL 45, Sept0S Planning Effectively to Cope With Med-
Domestic Asset Protection Trusts Cre- icaid Estate Recovery, Wesley E. Wright,
ated by Nonresident Settlors, by David Federal Estate Tax Liens Were Held Valid, Molly Dear Abshire, and Bucky Olive,
GE.T PLS haf1t7e, l Aparn0dS David H. Bundy, 32 32 ETPL 43, Nov0O5 32 ETPL 20, AugOS
Formula Price of Family Buy-Sell Agree- Preventing Abuses Stemming From
Impact of New Bankruptcy Provision on ment Did Not Control for Estate Tax Durable Powers of Attorney, by Peter
Domestic Asset Protection Trusts, by Valuation, 32 ETPL 37, Mar05 B. Tiernan, 32 ETPL 40, Apr05
David G. Shaftel and David H. Bundy,
32 ETPL 28, July05 Inherited IRA’s Stock Distribution Taxed Tax-Efficient Funding of a Lifetime Psa
in Transfer Year, 32 ETPL 38, Jan05 cial Needs a by Dennis M. San-
Wealth Preservation Trusts: How They IRAs May Be Excluded From Bankrupt- doval, 32 ETPL 32, Oct05
Work and When They Should Be Used,
by Robert H. Louis, John F. Meigs, and cy Estate, 32 ETPL 46, July0S Estate cada.
David J]. Way, 32 ETPL 30, Mar05 Limited Income Interest Does Not Qual- Estate Planning in an Environment of
ify for QTIP Marital Deduction, 32 Volatile Investment Returns, by Carol
Charitable Giving ETPL 39, May05 M. Clark, 32 ETPL 32, Sept05
Charitable Planning Update, 32 ETPL 49,
Nov05 Loan Interest and Closing Costs Were Estate Tax
Deductible Expense of Administration, Quadpartite Will: Decoupling and the
Closely Held Businesses and 32 ETPL 43, MayOS$ "Next Generation of Instruments, by
Valuation Mitchell M. Gans and Jonathan G.
Bye Bye Byrum, Bonjour Bongard, 32 Lottery Payments Were Properly Valued Blattmachr, 32 ETPL 3, Apr0S
Under Annuity Tables, 32 ETPL 47
ETPL 47, June05 Sept0S Quadpartite Will Redux: Coping With
Must a Family Limited Partnership Run the Effects of Decoupling, by Michael
a Business in Order to Achieve Trans- No Deduction for Income Tax on IRD, L. Graham, Mitchell M. Gans, a”
ter Tax Discounts?, 32 ETPL 41, Dec0O5 32 ETPL 39, Mar05 Jonathan G. Blattmachr, 32 ETPL
OctO05
Real Estate Transferred to Family Lim-
Compensation ited Partnership Included in Transfer- Recent Decisions Indicate a Review of
Deferred Compensation Provisions of the or’s Estate, 32 ETPL 43, July05 Tax Apportionment Clauses, by David
American Jobs Creation Act of 2004, Berek, 32 ETPL 3, Jan05
by John J. McFadden, 32 ETPL 18 Residence Transferred to Children re
Mar05 Includable in Estate, 32 ETPL From Howard M. Zaritsky
Nov05 Donor’s Investment Strings Do Not Pre-
Efficient Use of Nonqualified Stock clude Charitable Deduction, 32 ETPL
Options as a Wealth Transfer Vehicle, Right of First Refusal in Partnership
by Robert C. Slane, Heidi C. Freeman, Agreement Subject to Section 2703, 56, Mar05
and Kristen E. Simmons, 32 ETPL 26, 32 ETPL 40, Jan05 ‘state Planning While You Wait for Con-
Sept05 gress to Decide on Estate Tax Repeal,
Stock Valued Using Post-Death Sale, 32
ETPL 41, May05 32 ETPL 56, June05
Current Literature Transfers to Family Limited Partnerships IRS Approves Waterfall’ Disclaimer-
Collection of Investment and Financial Solely for Tax Reasons Lose Discount- Based Estate Plan, 32 ETPL 56, Jan05
Planning Insights, 32 ETPL 43, Aug05 ed Value, 32 ETPL 36, Jan05 Why FLPs Remain Useful After Strangi
Estate Planning for Same-Sex Couples, Trust Has No Insurable Interesv in 4, 32 ETPL 56, Nov05
32 ETPL 52, Mar05 Insured, 32 ETPL 44, July05 Yet More Changes in Circular 230, 32
Guide to Qualified Personal Residence Disclaimers ETPL 47, Aug05
Trusts, 32 ETPL 42, Aug0S5 Disclaimer Reform: New Developments Generation-Skipping Tax
New Book Examines Risk Management, and Additional Reflections, by Adam J. The Kindest Cut of Siac Regs.
32 ETPL 43, Aug05 Hirsch and Richard R. Gans, 32 ETPI for Making Qualified GST Severances,
16, JuneO5 by Scott Bieber and David R. Hodg-
New Book Focuses on Income Tax Plan- Elder Law man, 32 ETPL3 , Mar05
ning, 32 ETPL 52, Mar05
Fiduciary Investment Management: The New Final Regs. Clarify Generation-Skip-
New Book on Drafting the Estate Plan, Elephant in the Living Room, 32 ETPL ping Tax Provisions, by James R. Robin-
32 ETPL 51, Mar05 43, OctO05 son, 32 ETPL 26, Dec05
46
aK
CUMULATIVE INDEX
This index includes all the material pub- New Book on Planning With Stock Lawyering for Older Clients: A New Par-
lished in ESTATE PLANNING, Volume 32. Options, 32 ETPL 42, AugOS adigm—Part 1, 32 ETPL 48, AprOS
New Edition of Acclaimed Estate Plan- Lawyering for Older Clients: A New Par-
Asset Protection ning Reference, 32 ETPL 51, Mar05 adigm—Part 2, 32 ETPL 46, May0S
Delaware Asset Protection Trusts: Avoid- Current Tax Developments The Elderly
ing Fraudulent Transfers and Attor- Beneficiary’s Disclaimer of Decedent’s Agent’s Powers in a Durable Power of
ney Liability, by Richard W. Ne nno and IRA After Receiving Required Distrib- Attorney Can Result in Unexpected Tax,
John E. Sullivan, I], 32 ETPL 22, Jan05 ution Is Valid, 32 ETPL 42, Nov0S by Peter B. Tiernan, 32 ETPL 34, Dec05
Delaware Asset Protection Trusts Create CA-1 Affirms Application of Section Estate Planning for Clients Who Want to
Obstacles for Creditors, by Richard W. 2036(a) to FLP, 32 ETPL 48, Sept05 Stay Out of a Nursing Home, by
Nenno and John E. Sullivan, Ill, 32 Michael Gilfix and Leonard M. Tillem,
ETPL 3, Dec05 Failure to Pay Estate Tax Was Not Due 32 ETPL 29, NovOS5
to Reasonable Cause, 32 ETPL 42,
Domestic Asset Protection Trusts and the MarO0S Medicaid Planning Guide for the Stay-
Bankruptcy Challenge, by David G. at-Home Spouse, by Howard Davidoff,
Shaftel and David H. Bundy, 32 ETPL Family Limited Partnership Assets Were 32 ETPL 40, JulyOS
14, May05 Includable in Estate, Says Tax Court,
32 ETPL 45, Sept0S Planning Effectively to Cope With Med-
Domestic Asset Protection Trusts Cre- icaid Estate Recovery, Wesley E. Wright,
ated by Nonresident Settlors, by David Federal Estate Tax Liens Were Held Valid, Molly Dear Abshire, and Bucky Olive,
GE.T PLS haf1t7e, l Aparn0dS David H. Bundy, 32 32 ETPL 43, Nov0O5 32 ETPL 20, AugOS
Formula Price of Family Buy-Sell Agree- Preventing Abuses Stemming From
Impact of New Bankruptcy Provision on ment Did Not Control for Estate Tax Durable Powers of Attorney, by Peter
Domestic Asset Protection Trusts, by Valuation, 32 ETPL 37, Mar05 B. Tiernan, 32 ETPL 40, Apr05
David G. Shaftel and David H. Bundy,
32 ETPL 28, July05 Inherited IRA’s Stock Distribution Taxed Tax-Efficient Funding of a Lifetime Psa
in Transfer Year, 32 ETPL 38, Jan05 cial Needs a by Dennis M. San-
Wealth Preservation Trusts: How They IRAs May Be Excluded From Bankrupt- doval, 32 ETPL 32, Oct05
Work and When They Should Be Used,
by Robert H. Louis, John F. Meigs, and cy Estate, 32 ETPL 46, July0S Estate cada.
David J]. Way, 32 ETPL 30, Mar05 Limited Income Interest Does Not Qual- Estate Planning in an Environment of
ify for QTIP Marital Deduction, 32 Volatile Investment Returns, by Carol
Charitable Giving ETPL 39, May05 M. Clark, 32 ETPL 32, Sept05
Charitable Planning Update, 32 ETPL 49,
Nov05 Loan Interest and Closing Costs Were Estate Tax
Deductible Expense of Administration, Quadpartite Will: Decoupling and the
Closely Held Businesses and 32 ETPL 43, MayOS$ "Next Generation of Instruments, by
Valuation Mitchell M. Gans and Jonathan G.
Bye Bye Byrum, Bonjour Bongard, 32 Lottery Payments Were Properly Valued Blattmachr, 32 ETPL 3, Apr0S
Under Annuity Tables, 32 ETPL 47
ETPL 47, June05 Sept0S Quadpartite Will Redux: Coping With
Must a Family Limited Partnership Run the Effects of Decoupling, by Michael
a Business in Order to Achieve Trans- No Deduction for Income Tax on IRD, L. Graham, Mitchell M. Gans, a”
ter Tax Discounts?, 32 ETPL 41, Dec0O5 32 ETPL 39, Mar05 Jonathan G. Blattmachr, 32 ETPL
OctO05
Real Estate Transferred to Family Lim-
Compensation ited Partnership Included in Transfer- Recent Decisions Indicate a Review of
Deferred Compensation Provisions of the or’s Estate, 32 ETPL 43, July05 Tax Apportionment Clauses, by David
American Jobs Creation Act of 2004, Berek, 32 ETPL 3, Jan05
by John J. McFadden, 32 ETPL 18 Residence Transferred to Children re
Mar05 Includable in Estate, 32 ETPL From Howard M. Zaritsky
Nov05 Donor’s Investment Strings Do Not Pre-
Efficient Use of Nonqualified Stock clude Charitable Deduction, 32 ETPL
Options as a Wealth Transfer Vehicle, Right of First Refusal in Partnership
by Robert C. Slane, Heidi C. Freeman, Agreement Subject to Section 2703, 56, Mar05
and Kristen E. Simmons, 32 ETPL 26, 32 ETPL 40, Jan05 ‘state Planning While You Wait for Con-
Sept05 gress to Decide on Estate Tax Repeal,
Stock Valued Using Post-Death Sale, 32
ETPL 41, May05 32 ETPL 56, June05
Current Literature Transfers to Family Limited Partnerships IRS Approves Waterfall’ Disclaimer-
Collection of Investment and Financial Solely for Tax Reasons Lose Discount- Based Estate Plan, 32 ETPL 56, Jan05
Planning Insights, 32 ETPL 43, Aug05 ed Value, 32 ETPL 36, Jan05 Why FLPs Remain Useful After Strangi
Estate Planning for Same-Sex Couples, Trust Has No Insurable Interesv in 4, 32 ETPL 56, Nov05
32 ETPL 52, Mar05 Insured, 32 ETPL 44, July05 Yet More Changes in Circular 230, 32
Guide to Qualified Personal Residence Disclaimers ETPL 47, Aug05
Trusts, 32 ETPL 42, Aug0S5 Disclaimer Reform: New Developments Generation-Skipping Tax
New Book Examines Risk Management, and Additional Reflections, by Adam J. The Kindest Cut of Siac Regs.
32 ETPL 43, Aug05 Hirsch and Richard R. Gans, 32 ETPI for Making Qualified GST Severances,
16, JuneO5 by Scott Bieber and David R. Hodg-
New Book Focuses on Income Tax Plan- Elder Law man, 32 ETPL3 , Mar05
ning, 32 ETPL 52, Mar05
Fiduciary Investment Management: The New Final Regs. Clarify Generation-Skip-
New Book on Drafting the Estate Plan, Elephant in the Living Room, 32 ETPL ping Tax Provisions, by James R. Robin-
32 ETPL 51, Mar05 43, OctO05 son, 32 ETPL 26, Dec05
46
aK
Gifts Challenges to Trustees’ Investment Deci- Revocable Trust and Medicaid Eligibili-
Important Considerations When Making sions, 32 ETPL 52, Sept05 ty, 32 ETPL 56, Sept0S
Gifts of Stock Options, by John Golds-
Costs and Expenses of Fiduciary Litiga- Revocation of Trust by Physical Act to
bury, 32 ETPL 30, AprOS
tion, 32 ETPL 54, Sept05 Document, 32 ETPL 55, Jan05
Income Tax
Death of Principal Didn’t Bar Gift by Strict Privity Rule Rejected in Malprac-
Fiduciary Administrative Expenses: How Agent, 32 ETPL 45, Mar05 tice, 32 ETPL 54, Nov05
Much Is Deductible?, by Craig Janes,
32 ETPL 21, NovOS Estate Planning Attorney’s Duty to Non- Surcharge Against Replaced Trustee, 32
clients, 32 ETPL 47, Mar05 ETPL 45, Mar05
Income Tax Planning Now That Estate
Taxes Are Less Significant, by John J. Federal Court Jurisdiction Over Probate Survivorship and Anti-Lapse Statute,
Scroggin, 32 ETPL 33, JuneOS Matters, 32 ETPL 52, Jan05 32 ETPL 50, Oct05
Insurance Trends and Topics Fiduciary Duty to Recognize Ademption Trustee’s Claim for Reimbursement of
Stranger-Owned Life Insurance (SOLI’): by Satisfaction, 32 ETPL 46, Mar05 Attorney’s Fees, 32 ETPL 48, Mar05
Killing the Goose That Lays Golden
Lawyers’ Own Wills Construed by Trust Liability for Medicaid Expenses,
Eggs!, 32 ETPL 43, Jan05
Courts, 32 ETPL 51, Oct05 32 ETPL 55, May05
International Planning
Negligence Claims Against Corporate Validity of Arbitration Provision, 32
The New Expatriation Rules Under the Trustee and Lawyer, 32 ETPL 53, Nov05 ETPL 56, Sept0S
American Jobs Creation Act, by Christo-
pher J]. Byrne and Rina Mirchandani, Ohio Slayer Statute and ERISA Preemp- Validity of Pre-Printed Will Form Deter-
32 ETPL 28, May05 tion, 32 ETPL 44, MarO05 mined, 32 ETPL 54, Jan0O5
Offshore Trusts Are More Than Just Asset Pretermitted Heir Statute Applied, 32 Validity of Trust Spendthrift Provisions,
Protection Vehicles, by Richard ]. ETPL 48, Mar0S 32 ETPL 53, JulyOS
Razook and Katherine E. Ramsey, 32
ETPL 36, Aug05 Probate Exception to Federal Court Juris- When Are Will Contracts Upheld?, 32
diction, 32 ETPL 51, Oct05 ETPL 50, July05
Planning for Contributions to Foreign
Charities by Individuals and Founda-
tions, by Richard L. Fox, 32 ETPL 18,
JulyOS Services and Information
Life Insurance
Avoiding the Tax Trap of the Transfer ESTATE PLANNING
for Value Rule, by Lawrence Brody and
Stephan R. Leimberg, 32 ETPL 3,
OctOS
TO ORDER
Innovative Planning With “No Lapse
Guarantee’ Life Insurance, by Timothy 1-800-950-1216, ext. 1
P. Malarkey and Stephan R. Leimberg, 1-800-452-9009
32 ETPL 3, July0S orders @thomson.com
http://ria.thomson.com
Intra-Family Tax-Deferred Transactions Or mail to:
Combined With a VUL Policy, by
RIA
Alexander A. Bove, Jr., 32 ETPL 38,
117 East Stevens Ave.
Feb0S
Valhalla, NY 10595
Trust-Owned Life Insurance: Risk Man-
agement Guidance for Fiduciaries, by CUSTOMER SERVICE
E. Randolph Whitelaw and Richard M.
Billing Inquiries, Back Issues,
Weber, 32 ETPL 14, Sept05
and Change of Address 1-800-431-9025, option 2
Using a Transactional Analysis to Avoid Internet http://ria.thomson.com/journals/order.html
the Transfer for Value Rule, by Or send correspondence to the above address.
Lawrence Brody and Stephan R. Leim-
berg, 32 ETPL 3, Nov0S TO PLACE AN AD
Valuation of Life Insurance: Rev. Proc. Display or
2005-25 Provides New Guidance, by Classified Advertising 800-322-3192
Stephan R. Leimberg and Charles L. 651-687-7374
Ratner, 32 ETPL 13, Aug05 Eh ep 22a lac A eu dea casa pione ner cuateneeeta tee siclcesatace .terry.storholm @thomson.com
Marital Planning
EDITORIAL INQUIRIES
Lifetime Funding of Reverse QTIP Trusts
Enhances GST Planning, by Timothy Address to: Estate Planning
Herbst, 32 ETPL 28, Oct05 RIA
New Fiduciary Decisions
Allowance of Fees in Probate Adminis-
tration, 32 ETPL 49, Oct05
Apportionment of Federal and State
Estate Taxes, 32 ETPL 54, Nov05 978-750-8400
Arbitration Clauses in Trust Agreements, 978-750-4744
32 EIPL 55, Jan05 Or mail to:
222 Rosewood Drive
Attorney-Client Privilege in Trust Liti- Danvers, MA 01923
gation, 32 ETPL 49, Mar05
Partnerships Trusts Richard R. Gans 16, June
FLPs and FLLCs: Are They Still Viable The Benefits of Installment Sales Involv- Michael Gilfix 29, Nov
Estate Planning Tools?, by Glenn G. ing Nongrantor Trusts, by Bryan Wendy S. Goffe 3, Sept
Fox, 32 ETPL 3, Feb05 Howard, 32 ETPL 24, Mar05 John Goldsbury 30, Apr
Martin R. Goodman 9, Mar; 49 Nov
How Estate Planners Can Use Bongard Defective Grantor Trusts: Greater Flex- Michael L. Graham 15, Oct
to Their Advantage, by J. Joseph Kor- ibility and Income Tax Leverage, by Gregory A. Hayes 21, Feb
pics, 32 ETPL 32 July0s Rachna D. Balakrishna, 32 ETPL 30, Lisa H.R. Hayes 36, Jan; 37, Mar;
Philanthropy DecO5 9, May; 43 July; 45, Sept; 42,
Back to Basics: A Primer for Charitable Interaction of Total Return Trusts and Nov
Remainder Trusts, by Sanford ]. the Definition of Income Regs., by Byrle Timothy Herbst 28, Oct
Schlesinger and Martin R. Goodman, Abbin, 32 ETPL 3, Aug05 Mary C. Hester 32, May; 26, June
32 ETPL 9, Mar05 Adam J. Hirsch 16, June
Remembering the GRIT: Smart Planning David R. Hodgman 3, Mar
Navigating the Transfer Tax Maze of for a Diverse Clientele, by Mark W. Andrew H. Hook 48, Apr; 46, May;
Charitable Life Income Plans, by Mary Smith, 32 ETPL 37, Sept0S 43, Oct
C. Hester and Lizbeth A. Turner, 32 Bryan Howard 24, Mar
ETPL 32, May05 The Reverse GRAT: Hoisting the IRS U pon Craig Janes 21, Nov
Its Own Petard?, by DeborahV . Dunn
Practical Charitable Planning for Employ- and Lucy K. P% irk, 32 ETPI 14, Jan0S Robert S. Keebler 19, Oct
Donald H. Kelley 44, Feb;
ee Stock Options, by Richard L. Fox,
32 ETPL 3, May05 Structuring IDGT Sales to Avoid Sections 54, July; 53 Oct
2701, 2702, and 2036, by Robe eS Stanley C. Kent 29, Feb
Proposed Revisions to the Uniform Man- Keebler and Peter ]. Melcher, 32 ETPI Avi Z. Kestenbaum bog Feb
agement of Institutional Funds Act, by 19, OctOS J. Joseph Korpics 2,J uly
Avi Z. Kestenbaum, 32 ETPL 16, Feb05 Edward F. Krzanowski , Feb
What Is the Status of Creditors Under the Stephan R. Leimberg 43, Jan; 3 July;
Retaining a Right to Revoke an Interest Uniform Trust Code?, by Suzanne 13, Aug; 3, Oct; 3, Nov
in a Charitable Plan, by Mary C. Hes- Brown Walsh, Richard E. Davis, Stan- Erica E. Lord 15, Dec
ter and Lizbeth A. Turner, 32 ETPL 26, ley C. Kent, and Alan Newman, 32 Robert H. Louis 30, Mar
JuneO5 ETPL 29, Feb05 Robert E. Madden 36, Jan; 37, Mar;
The Practical Practitioner Valuation 39, May; 43, July; 45, Sept; 42,
Exclusion for Gifts of Educational and Overcoming IRS Challenges to the Nov
Medical Expenses, 32 ETPL 40, Oct05 Amount of Marketability Discount, by Timothy P. Malarkey 3, July
Dr. Stanley Jay Feldman, 32 ETPL 33, Theresa M.H. Marx 40, Oct
Valuation of Note and Closely Held JanO$ John J. McFadden 18, Mar
Stock, 32 ETPL 41, Oct05 John F. Meigs 30, Mar
When IRS Actuarial Tables Don’t Apply Peter J. Melcher 19, Oct
Practice in Valuing Interests, by Gregory A. Rina Mirchandani 28, May
How Circular 230 Final Regs. Will Affect Hayes and Edward F. Krzanowski, 32 Michael D. Mulligan 3, May
Estate Planners, by Michael D. Mulli- ETPL 21 Feb05 Thomas J. Murphy 366, ,A pr
gan, 32 ETPL 3, June0S5 Richard W. Nenno 22 Jan; - , Dec
Washington Watch
Alan Newman 29, Feb
Using Facilitative Mediation in a Chang- Spending Political Capital, 3 2EIPL 41, Bucky Olive 20, Aug
liynng LE.s taFtrei edPlmaannn ianngd EPrriacctai ceE,. bLyo rdR,o se3-2 JuneOS Lucy K. Park 14, Jan
ETPL 15, Dec05 AUTHOR INDEX Katherine E. Ramsey 36, Aug
Charles L. Ratner 13, Aug
Real Estate Byrle M. Abbin 3, Aug Richard J. Razook 36, Aug
Handling Joint Tenancies in Real Estate Molly Dear Abshire = Aug James R. Robinson 26, Dec
When One Spouse Is a Noncitizen, by Ronald D. Aucutt 1, June Dennis M. Sandoval 32. Oct
Karen Brodsky, 32 ETPL 28, Aug05 Rachna D. Seon 36,D ec Sanford J. Schlesinger 9, Mar;
Frank S. Baldino 37, Mar; 39, May;
Planning Strategies for Keeping the Vaca- 43; July; 45, Sept; "42. Nov John J. Scroggin 3439,, JNuonve
tion Home in o Family, by Wendy S. Thomas D. Begley, Jr. 48, Apr; David G. Shaftel 7, Apr; 14, May;
Goffe, 32 ETPL 3, Se pros 46, May; 43, Oct 28, July
David A. Berek 3, Jan
Nancy Shurtz 51, Mar, 42, Aug
Using QPRTs to Maximum Advantage Scott Bieber 3, Mar; 40, Oct
for We: althy Clients, by Jeremy T. Ware Jonathan G. Blattmachr 3, Apr; Kristen E. Simmons 26, Sept
32 ETPL 34, Nov0S Robert C. Slane 26, Sept
John A. Bogdanski 47, June; 4L13,, DOecct Mark W. Smith 37, Sept
Retirement Plannin Alexander A. Bove, Jr. 38, Feb John E. Sullivan, II] 22, Jan; 3, Dec
IRS Rulings on IRA Rollovers Have Now Karen Brodsky 28, Aug Peter B. Tiernan 40, Apr; 34, Dec
Been Liberalized, by Thomas J]. Mur- Lawrence Brody 3, Oct; 3, Nov Leonard M. Tillem 29, Nov
phy, 32 ETPL 36, Apr0S David H. Bundy 17, Apr; 14, May; Lizbeth A. Turner 32, May; 26, June
Software Review 28, July Ronald R. Volkmer e Jan; 44, Mar;
Christopher J. Byrn 28, May 55, May; 50, July; 52, Sept; 49,
Drafting Wills and Trust Agreements: A Carol M. Clark 32, Sept Oct; 53, Nov
Cost-Effective Program for Preparing High- Howard Davidoff 40, July Suzanne Brown Walsh 29, Feb
Quality Documents, 32 ETPL 54, July05 Richard E. Davis 29, Feb Jeremy T. Ware 34, Nov
Gillett Estate Management Suite Easily Deborah V. Dunn 14, Jan David J. Way 30, Mar
H andles Accounting and Return Prepa- Dr. Stanley Jay Feldman 33, Jan e4 ard M. Weber 14, Sept
ration, 32 ETPL 53, Oct05 Glenn G. Fox 3, Feb E. Randolph Whitelaw 14, Sept
Richard L. Fox 3, May; 18, July Wesley E. Wright 20, Aug
Lackner 6-in-1 Prepares Tax Returns as Heidi C. Freeman 26, Sept Howard M. Zaritsky 56, Jan;
Well as Inventory and Accounting Roselyn L. Friedman 15, Dec 56, Mar; 56, June; 47, Aug;
Reports, 32 ETPL 44, Feb05 Mitchell M. Gans 3, Apr; 15, Oct 56, Nov