Table Of Content

Private Letter Ruling Examines Family What Is Life Insurance? The Evolution Posthumously Conceived Child as ‘Issue’ Split-Dollar Arrangements Under Final of Financial Products, by James C. Mag- or ‘Descendant’ Under Trust, 35 ETPI Regulations, 35 ETPL 48, Sept08 ner, 35 ETPL 24, Apr08 42, Jan08 Tax Technical Corrections Act Substan- International Planning Premature Trust Termination Under Texas tially Eases Limits on Charitable Gifts Trust Code, 35 ETPL 43, Sept08 of Partial Interests in Tangible Person- Handling the Risks of Foreign Bank al Property, 35 ETPL 48, Mar08 Accounts and Avoiding the Penalties, Property Rights of Unmarried Cohabi- by Alexander A. Bove, Jr. and Melissa tants Continue to Be Decided, 35 ETPI Generation-Skipping Tax Langa, 35 ETPL 27, July08 44, Mar08 Adventures in Allocating GST Exemp- U.S. Trusts With Foreign Beneficiaries: Standing to Enforce Restrictions in Gifts tion in Different Scenarios, by Jonathan Issues and Observations, by James R. to Charity, 35 ETPL 45, May08 G. Blattmachr and Diana S.C. Zeydel, Robinson, 35 ETPL25, Aug08 35 ETPL 3, Apr08. ‘Substituted Judgment’ Doctrine and Col- lateral Estoppel Analyzed, 35 ETPL 47, Trust Severances and Other Planning Marital Planning Nov08 Under the New Final and Prop. GST Estate Planning for the Surviving Regs., by Scott Bieber and David R. Spouse—Part 1, by Catherine Grevers Survivorship and the Spendthrift Clause, Hodgman, 35 ETPL 3, Jan08 Schmidt, 35 ETPL 3, Dec08 35 ETPL 47, Nov08 Gifts The ‘Just Enough’ Funding Technique: Transfer in Fraud of Marital Rights, 35 An Innovative New Strategy, by Len ETPL 44, May08 Longer Lives and Greater Wealth: Solu- tions to the Gifting Dilemma, by Cason, 35 ETPL 27, June08 Trust Failed Due to Mistake in Its Cre- Suzanne Tucker Plybon and Jeremy T. Using a Spousal Access Trust as a QDOT ation, 35 ETPL 42, May08 Ware, 35 ETPL 17, Oct08 Alternative for a Noncitizen Spouse, by Obf3te5ar si EnitTonP gLT r2Sup5slt,is t,- JGaibfnyt0 8TW irlelaitamme ntR . foSrw iTnrdalnes,- JRuanceh0n8a D. Balakrishna, 35 ETPL 15, TrMAuspatpr l0i8Le adw toor CTorrupstoereast?e, L3a5w ESTtPaLn da4r6d, New Fiduciary Decisions Trustee’s Statutory Power to Adjust Planning Options for UTMA Accounts Accomplishing the Severance of a Joint Between Principal and Income, 35 ETPI and Other Transfers to Minors, by Tenancy, 35 ETPL 45, Mar08 40, Sepr08 Stephanie E. Heilborn and Jonathan G. Blattmachr, 35 ETPL 11, Jan08 Attestation Issues Relating to Will Exe- Update by Louisiana Supreme Court on cution, 35 ETPL 44, Sept08 Case Involving Newcomb College, 35 Income Tax ETPL 43, Nov08 Breach of Ethical Rule as Creating Pri- Between Monsters—The Section 67(e) vate Right of Action, 35 ETPL 45, Validity of Clause in Trust Addressed, 35 Prop. Regs. and Section 6694, by Craig Sept08 — ETPL 44, Nov08 L. Janes, 35 ETPL 19, Jan08 IRS Essentially Bars Trusts From Cur- Breach of Fiduciary Duties by Charita- Validity of Revocable Trusts Considered, rently Deducting Business Losses, by ble Trustees, 35 ETPL 41, Sept08 35 ETPL 46, Jan08 Byrle M. Abbin, 35 ETPL 12, Feb08 © Control Over Charitable Trust Assets: Valuation Issues in, Elective Share Cal- Looking Forward to the Post-K»night Era: An Update, 35 ETPL 42, Jan08 culation, 35 ETPL 43, July08 Pyrrhus and Lingche, by Craig L. Janes “Convenience Accounts’ and the Titling Who Are Default Takers Under a Trust?, and Bernadette M. Kelly, 35 ETPL 17, of Real Property, 35 ETPL 45, Jan08 35 ETPL 43, May08 Nov08 Durable Powers of Attorney and Philanthropy Inheritance Agent/Third Party Liability, 35 ETPI Problems in Administering Estates Hav- Promoting a Favorable Outcome for Chil- 45, Nov08 ing Charitable Beneficiaries, by John C. dren With Large Inheritances, by Ger- Sawyer, 35 ETPL 24, Feb08 ald E. Lunn, Jr., 35.ETPL 15, Aug08 Effect of Divorce on Dispositive Docu- ments, 35 ETPL 43, Jan08 The Practical Practitioner Insurance Estate Tax Reimbursement From QTIP Contributing S$ Corporation Stock to a Avoiding the Potential Catch-22 of Pri- Trust, 35 ETPL 44, July08 Charitable Lead Trust, 35 ETPL 43, vate Non-Equity Split-Dollar, by Daniel R. Finn, 35 ETPL 30, NovO8 Exhumation of Decedent’s Remains to OctO8 Prove Paternity, 35 ETPL 42, Sepr08 Handling a Decedent’s IRA Left to Mul- Deterring STOLI: Two New Model Life tiple Beneficiaries, 35 ETPL 43, Apr08 Settlements Acts, by Kenneth W. King- Is Appreciation in Inherited Assets Mar- ma and Stephan R. Leimberg, 35 ETPI ital Property?, 35 ETPL 42, July08 Tax Consequences of Canadian Resident’s 3, JulyO8 Gift of S Corporation Stock to a GRAT, Is Declaratory Judgment Action the Prop- 35 ETPL 41, Apr08 IRS Guidance Addresses Partial Exchange er Proceeding?, 35 ETPL 46, Mar08 of Annuity Contracts, by Peter Fucci, Tax Consequences When a CRT Has 35 ETPL 25, Dec08 Issues Pertaining to the Termination and UBTI, 35 ETPL 42, Oct08 Modification of Trusts, 35 ETPL 40, Life Settlements: How to Know When to May08 : Will Assets of GRIT Be Exempt From Hold and When to Fold, by Stephan Generation-Skipping Tax?, 35 ETPL 41, R. Leimberg, Michael D. Weinberg, Jurisdiction Over Trustee Under Long- OctO8 Benjamin T. Weinberg, and Caleb ]. Arm Statute, 35 ETPL 41, July08 Callahan, 35 ETPL 3, Aug08 Will Bequest Carry Out Income From Medicaid Eligibility: The ‘Look-Back’ Estate?, 35 ETPL 42, Apr08 Return of Premium Term Insurance Offers Period and Supplemental Needs Trusts, Guaranteed Cash Value, by Howard J. 35 ETPL 40, July08 Practice Saks, 35 ETPL 14, Oct08 Expansion of Tax Return Preparer Penal- ‘No-Contest’ Clause Under California The Use of Captive Insurance in Estate Statute, 35 ETPL 47, Mar08 ties to Estates and Trusts Practitioners, and Business Planning, by Gordon A. by Jerald David August, Guy B. Max- Schaller and Scott A. Harshman, 35 Ohio Supreme Court Re-affirms Privity field, and Jason Grimes, 35 ETPL 3, ETPL 24, Sept08 Rule, 35 ETPL 43, Nov08 Nov08 . Real Estate Judicial Misapplication of the Willing Bernadette M. Kelly 17, Nov Florida Homestead Laws Present Mal- Buyer- Willing Seller Concept, by Byrle Kenneth W. Kingma 3, July practice Traps for the Unwary, by Jef- M. Abbin, 35 ETPL 12, Dec08 Melissa Langa 27, July frey 4. Baskies, 35 ETPL 23, May08 Stephan R. Leimberg 3, Feb; 3, July; - Washington Watch 3, Aug; . UsTirnugs t a iUn. SC.r oQsusa-lBiofriedde r PePrlsaonnnailn g,R esbiyd Jenochen Chmeecnkti, ng3 5 inE TWPiLth 3t7h,e DGeuci0d8a nce Depart- Gerald Le Van F. Meigs and Ryan R. Gager, 35 ETPI Gerald E. Lunn, Jr. 22, July08 Hearing It Out, 35 ETPL 33, June08 Robert E. Madden 35, Jan; 34, May; S Corporations AUTHOR INDEX 34, Sept; 36, Nov Practical Estate Planning Strategies for Byrle M. Abbin 12, Feb; 12, Dec James C. Magner S Corporations, by Michael Schlesinger, Lisa M. Adler 21, Aug Matthew J. Marcus 35 ETPL 3, May08 Jerald David August 3, Nov Theresa M.H. Marx Rachna D. Balakrishna 15, June Kevin Matz 14, July S Corporations: Estate Planning Oppor- Frank S. Baldino 53,,jane os7 ,.veats Guy B. Maxfield 3, Nov tunities and Strategies, by Michael 34, May; 32, July; Schlesinger, 35 ETPL 3, June08 34, Sept; 36, Nov Roger A. McEowen 31,-Oct Jeffrey A. Baskies 3, May John J. McFadden 3, Feb Software Review Thomas D. Begley, Jr. 44, Apr; 337 , Oct John F. Meigs Scott Bieber 3, Jan; 41, i Apr; Hannah W. Mensch American Dream Planner: Financial Mod- 41, Oct Michael O’ Leary eling Software That Calculates Estate Jonathan G. Blattmachr t, Jan; Jason S. Ornduff 3, Oct Value and Income Projections, 35 ETPL 3, Apr Richard A. Oshins 14, July 45, OctO8 John A. Bogdanski 37, June; 41, Dec Suzanne Tucker Plybon 17, Oct Alexander A. Bove, Jr. 27, July NumberCruncher V. 2007.4 Is an Essen- William B. Pollard 32 , Aug tial Tool for Performing Estate Planning TEhdowamrads DE.. BBrraodwyn 3106,, DFeecb James R. Robinson Zo Aug Calculations, 35 ETPL 46, Feb08 Caleb J. Callahan 3, Aug Sang June Ryu 21 ) Aug Retirement Plan Analyzerv . 2007.4 Eas- Len Cason 27, June Howard J. Saks 14, Oct ily Evaluates Pension and Profit-Shar- Mary Clarke 14, Sept John C. Sawyer 24, Feb ing Distribution Strategies, 35 ETPL 45, Kenneth J. Crotty 13, May Gordon A. Schaller 24, Sept July08 Jason S. Damicone Michael Schlesinger 3, May; Mel B. Duffey + . 3, June Barry S. Engel Trusts Sanford }. Schlesinger 36, Aug Daniel R. Finn Creative Uses of Intentionally Defective Peter Fucci Catherine Grevers Schmidt 3, Dec Irrevocable Trusts, by Stuart M. Hor- Ryan R. Gager David G. Shaftel 3, Mar; 14, Apr witz and Jason S. Damicone, 35 ETPL John R. Garland Nancy Shurtz 40, Feb; 42, June; 35, Apr08 Alan S. Gassman 42, Aug Michael Gilfix Patricia M. Soldano 20, Dec Directed Trusts: The Statutory Approach- eCsl atrok eA uatnhdo riDtiya naa nSd. C.L iaZbeiyldietly,, b3y5 EMTaPrLy JSMahaseroltndi onn G rRiG.m. e GsGo ioldmmaan n 30, Feb; WMairltlii amS taRr.k eSyw indle Angelo F. Tiesi 14, Sept08 Scott A. Harshman Lisa‘ H.R. Hayes 55, Jans 37 Robert A. Vigoda 20, June Now Is the Time for Interest Rate Arbi- 34, May; 32 Ronald R. Volkmer 42, Jan; trage Using Current Low Rates, by 34, Sept; . 44, Mar; 40, May; Angelo F. Tiesi, 35 ETPL 17, Dec08 Stephanie E. Heilborn 40, July; 40, Sept; 43, Nov David R. Hodgman Jeremy T. Ware t7Oct Valuation Andrew H. Hook 44, Apr; 37 Benjamin T. Weinberg , Aug AlEtfefrenctast e on VaPlruaacttiitoino neDrast ea ndP roCpl.ie ntRse,gs :b.:y SMtiucahrate lM .J . HHourfwti tz WMiilclhiaaeml SD.. WWheiitne berg , Aug Hannah W. Mensch, 35 ETPL 25, David C. Jacobson Lauren J. Wolven Nov08 Craig L. Janes Beth Shapiro Kaufman Howard M. Zaritsky 48, Jan; 48, Farmland Estate Valuation in an Era Mar; 48, May; of Rising Land Values, by Roger A. Donald H. Kelley 46, Feb; 45, July; 48, Sept; 48, Nov McEowen, 35 ETPL 31, OctO8 45, Oct Diana S.C. Zeydel 3, Apr; 14, Sept re