Trusts & Estates 1994: Vol 133 Index

5 Pages·1994·2.4 MB·English

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Volume 133 1-12
Editor’s Note: This index includes
Considerations In Choosing A Common Full Speed Ahead
editorial material from the January
Investment Alternative March 45 “Particularized Guidance” For The Estate And
1994 through December 1994 issues
Defensive Estate Planning Trust Lawyer
of Trusts & ESTATEs.
Developing Ethical Standards In Charitable Proposed Regulations Cause Stir For The
Each feature article and guest col-
Fundraising February 56 Foreign Individual
umn is indexed three ways: under
Economic Growth Uneven January 30
an author subject heading, under an
Economics Of The Practice: Dollars And Sense..
article subject heading, and by sub-
January 35
ject. The magazine’s columnists are
Elder Law And Its Significance January 28
indexed under the title of the specif-
Estate Planning For Major Family Real Estate The Revised Uniform Probate Code
ic columns, as well as under an au-
December 48 Risk Management Through Diversification
thor heading. Each entry is followed
Evaluating Claims Processing Services.............. September 42
by the month of issue and the page
August 52 Royalty Trusts Continue To Play Useful Role
number of the issue in which the ma-
Expect Legislation And Ethics Debates September 25
terial was published.
January 26 The Selling Points Of Direct Mail .December 39
Major subject headings are print-
Fiduciaries And Beneficiaries Need To Be Aware Should The Service Have Two Opportunities To
ed in small capital letters. For quick
Of New Standards Spain GIG oasctecsanssnstasniretsianh November 40
reference to an author, check the Au-
The GST Revisited After Seven Years Of Statutes Of Repose As Time Limitations On
thor subject heading. Major subject
I ii ciiensticceninccinsnsinieniencinninted March 30 Scrivener Liability December 29
headings include: Charitable Giv-
Going From Commingled Funds To Mutual Funds Stepped-Up Basis In Joint Revocable Trusts
ing, Elder Law, Investments, Lia-
nasiineneNatinihiliisgutastesiiniapaninnainasaasiaasmailonday June 66
bility, Life Insurance, Mutual Funds,
Strategies Recommended By Experienced Estate
Philanthropy, Retirement Planning,
Major Advance POR in vitntnisnsivsintssitiniaeationbaiiaal January 47
Trust Marketing, Tax Planning and
The Importance Of Fee Income In Measuring Succession Planning For Wealthy Family Groups
Uniform Laws.
Trust Performance February 10 November 31
The Increasing Malpractice Liability Of Will Surviving Commoditization, Competition And
A Drafters December 10 Consolidation September 58
ARTICLE, FEATURE Interprofessional Relations In Estate Planning . Taking A Look At The New Trust Marketing
Achieving Investment Objectives Through Professional October 55
Separate IRA Accounts .............. November 44 Tax Court Allows Sizable Fractional Interest
Addressing The Changing Complexion Of Raise Planning Issues IE iininssenstisennnioteediaa September 29
The Trust Industry October 64 The Issue Of Converting Common Trust Funds Tax Simplification Versus The Legislative
The Advisor’s Role In Philanthropy: A New To Mutual Funds September 18 PIO schaciscictitbenieictcciciinnaiaal March 24
| TeeT Ee e Legislation Should Prompt States To Enact A Tax System That Is Spinning Out Of Control
Attack On Charitable Remainder Trusts International Will Laws ............0.00000++ May 42
Creates Uncertainties December 25 The Limited Liability Company: A New The Ten-Step Process To Trust Product Planning-
The Benefits Of Mutual Funds As A Common Alternative September 14 September 52
Investment Alternative A Look At Alternatives To Private Foundations. Tools To Use When Administering A Moderate
A Business Plan For Building A Niche August 10 November 8
Practice February 30 Malpractice And Professional Responsibility Trusts After The Clinton Bill January 21
Buy-Sell Agreements After Chapter 14 ..June 49 Issues The Ultimate Income Tax Discrimination Against
The Case For Nursing Home Insurance .July 52 Managing Trust-Owned Life Insurance Trusts And Estates January 10
The Challenge Te Be Civil January 24 Revisited Understanding Life Insurance Illustrations
Change And Challenge February 45
Charitable Estate Planning: The New Magic Unexpected Liability Awaits Many Trustees Of
Bullet August 34 Mutual Funds And Insurance Products As
Charitable Gifts From Donor’s Retirement Plan Powerful New Tools February 20
Accounts New Uniform Principal And Income Act
A Close Examination Of The Qualified Personal In Progress December 42
Residence Trust September 67 Other People’s Products: Damn The Torpedoes,
TRUSTS & ESTATES / JANUARY 1995
Ways To Accomplish Long-Term Objectives In Crain, John L. — Royalty Trusts Continue To McDonald, Joseph F. III — A Business Plan For
Medium Size Estates November 24 Play Useful Role September 25 Building A Niche Practice February 30
What You Can Do If The Government Uses Culver, David M. — Managing Trust-Owned Life McGovern, William M. Jr. — The Increasing
Rambo Tactics June 60 Insurance Revisited Malpractice Liability Of Will Drafters
What You Can Do If The Government Uses December 10
Rambo Tactics McLaughlin, James — The Benefits Of Mutual
Funds As A Common Investment Alternative.
AUTHORS Donohue, Mark T. — Unexpected Liability Awaits July 47
Abendroth, Thomas W. — Malpractice And Many Trustees Of Life Insurance Trusts Mezzullo, Louis A. — Buy-Sell Agreements After
Professional Responsibility Issues July 36 Chapter 14 June 49
Adams, Roy M. — Others People’s Products: Mona, Joseph M. — A Close Examination Of The
Damn The Torpedces, Full Speed Ahead Act Represents A Major Advance Qualified Personal Residence TrustOctober 67
October 8 Errett, Amy J. — Surviving Commoditization, Newman, David W. — A Look At Alternatives To
Adams, Roy M. — Defensive Estate Planning Competition And Consolidation ....October 58 Private Foundations August 10
January 8 Gardner, John H. — IRS Rulings On GRITs, Newman, Lawrence — The Value Of The Family
Adams, Roy M. — Economics Of The Practice: GRATs And GRUTs Raise Planning Issues... Foundation Charitable Lead Trust
Dollars And Sense ............ss000000s January35 December 37
Adams, Roy M. — Malpractice and Professional Gibbs, Larry W. — What You Can Do If The Painter, Andrew D. — Succession Planning For
Responsibility Issues Government Uses Rambo Tactics June 60 Wealthy Family Groups November 31
Althauser, Lucinda — An Update On Business Gibbs, Larry W. — What You Can Do If The Peavy, John W. III — Risk Management Through
Split-Dollar Insurance ..........s00000000 April 10 Government Uses Rambo Tactics July 57 Diversification September 42
Kathy Anderson — The Issue Of Converting Halloweil, Robert H. Ill — The Selling Points Of Pecarich, Pamela J. — Tax Simplification Versus
Common Trust Funds To Mutual Funds Direct Mail December 39 The Legislative Process
September 18 Hegler, Jean — Tools To Use When Pennell, Jeffrey — Expect Legislation And Ethics
Arnold, Dorothy O. — Evaluating Claims Administering A Moderate EstateNovember 8 Debates January 26
Processing Services .........:.cs0esceee0ee August 52 Herpe, David A. — Malpractice And Professional Pluth, Robert R. Jr. -——- The Limited Liability
Ashenfelter, Mark J. — Proposed Regulations Responsibility Issues Company: A New Alternative ...September 14
Cause Stir For The Foreign Individual Polacek, Timothy C. — Tax Court Allows Sizable
August 41 January 21 Fractional Interest Discounts ...September 29
Baker, Bradley C. — Reflections On Survivorship Herritt, David J. — Considerations In Choosing A Prestopino, Chris J. — Strategies Recommended
Life Insurance Common Investment Alternative March 45 By Experienced Estate Planners...January 47
Ball, S. Timothy — The GST Revisited After Hill, Philip S. — Reflections On Survivorship Life Prince, Russ Alan — Charitable Estate Planning:
Seven Years Of Experience............... March 30 Insurance The New Magic Bullet August 34
Baptiste, Kim E. — Ways To Accomplish Long- Hoyt, Christopher R. — Charitable Gifts From Rankin, M.J. — TakingA Look At The New Trust
Term Objectives In Medium Size Estates Donors’ Retirement Plan Accounts .August 20 Marketing Professional October 55
November 24 Johnson, Janice M. — A Tax System That Is Rausch, Siobhan C. — Tax Simplification Versus
Barnett, Bernard — The Ultimate Income Tax Spinning Out Of Control March 16 The Legislative Process March 24
Discrimination Against Trusts And Estates ... Jones, Richard W. — Succession Planning For Ries, William C. — Mutual Funds And Insurance
January 10 Wealthy Family Groups November 31 Products As Powerful New Tools February 20
Barnett, Barnard — Interprofessional Relations In Kalter, Albert —- The Value Of The Family Ross, Mark E. — Reflections On Survivorship Life
Estate Planning March 43 Foundation Charitable Lead Trust Insurance
Brachtl, Susan P. — Change And Challenge December 37
January 16 Karoff, H. Peter — The Advisor’s Role In The Estate And Trust Lawyer
Brody, Lawrence — An Update On Business Split- Philanthropy: A New Direction Sages, Ronald A. — Considerations In Choosing A
Dollar Insurance Keden, H. Michael — Considerations In Common Investment Alternative March 45
Byrne, Ann M. — The Importance Of Fee Income Choosing A Common Investment Alternative Schaengold, David — New Uniform Principal And
In Measuring Trust PerformanceFebruary 10 March 45 Income Act In Progress...........+.+ December 42
Caldwell, O. Richard — Developing Ethical Koch, James W. — The Ten-Step Process To Trust Schlesinger, Sanford J. — The GST Revisited
Standards In Charitable Fundraising Product Planning October 52 After Seven Years Of Experience......March 30
February 56 Kochman, Ronald S. —- Ways To Accomplish Schneck, Sidney H. — Elder Law And Its
Capaccio, Peter — The Issue Of Converting Long-Term Objectives In Medium Size Estates- Significance January 28
Common ‘Trust Funds To Mutual Funds........ November 24 Sennett, David S. — Achieving Investment
September 25 Lawrence, Robert C. III — Proposed Regulations Objectives Through Separate IRA Accounts....
Carter, G. Tom — Developing Ethical Standards Cause Stir For The Foreign Individual November 44
In Charitable Fundraising February 56 August 41 Silva, Jose — A Look At Alternatives To Private
Caccese, Michael S. — Fiduciaries And Lehn, Richard A. — Tax Court Allows Sizable Foundations August 10
Beneficiaries Need To Be Aware Of New Fractional Interest Discounts ....September 29 Shorey, Kib — Addressing The Changing
Standards McCormick, Judith A. — The Benefits Of Mutual Complexion Of The Trust IndustryOctober 64
Coplan, Robert B. — Succession Planning For Funds As A Common Investment Alternative. Sligar, James S. — Estate Planning For Major
Wealthy Family Groups............. November 31 Family Real Estate Holdings ..... December 48
Covell, Tim — Legislation Should Prompt States McCue, Howard M. III — Attack On Charitable Stanton, Douglas R. — The Case For Nursing
To Enact International Will Laws ......May 42 Remainder Trusts Creates Uncertainties Home Insurance
Cowen, Malcolm L. — Should The Service Have December 25 Straske, Stephen B. II — Proposed Regulations
Two Opportunities To Revalue Gifts McCue, Howard M. III — The Challenge To Be Cause Stir For The Foreign Individual
November 40 January 24 August 41
TRUSTS & ESTATES / JANUARY 1995
Sullivan, John L. — Statutes Of Repose As Time Residence Trust L
Strategies Recommended By Planners....Jan. 47 LIABILITY
Limitations On Scrivener Liability Attack On Charitable Remainder Trusts Creates
December 29 ETHICS Uncertainties December 25
Malpractice And Professional Responsibility The Increasing Malpractice Liability Of Will
Van Dolson, Randall D. — Medicaid Eligibility
Drafters December 10
Rules And Trusts For Disabled Children “Particularized Guidance” For The Estate And The Prudent Investor And Charitable Trusts
Trust Lawyer December 35
Statutes Of Repose As Time Limitations On
Voinchet, Robert G., Jr. — Mutual Funds And Scrivener Liability December 29
Insurance Products As Powerful New Tools ... FAMILY REAL ESTATE
Estate Planning For Major Family Real Estate Lire INSURANCE
February 20
7 December 48 Understanding Life Insurance Illustrations........
Waggoner, Lawrence W. —- The Revised Uniform February 45
Probate Code FUTURE FORECASTS
Estate Planning After The Clinton Tax Bill January 8 LIFE INSURANCE AND RETIREMENT BENEFITS
Wallach, Susan S. — Ways To Accomplish Long- Managing Trust-Owned Life Insurance
Term Objectives In Medium Size Estates I Revisited
November 24 INVESTMENTS
Risk Management Through Diversification
Ward, Burke T. — Should The Service Have Two September 42 Unexpected Liability Awaits Many Trustees Of
Opportunities To Revalue Gifts?November 40
Weber, Richard M. — Understanding Life
Insurance Illustrations February 45
White, M.L. — Economic Growth Uneven
January 30
Whitelaw, C. Markham — Managing Trust-
Owned Life Insurance Revisited
Whitman, Joel — Going From Commingled Funds
To Mutual Funds
Whitman, Robert — Fiduciaries And
Beneficiaries Need To Be Aware Of New
TAREENTE May 39
Williams, Richard A. — Stepped-Up Basis In Joint
EE BI ics crsckcrtinssestaiscrercenel June 66
ARTICLE TOPIC
Cc
Case STUDIES
Succession Planning For Wealthy Family Groups
November 31
Tools To Use When Administering 4 Moderate
November 8 HIRE EXPERTS WHO
Ways To Accomplish Long-Term Objectives In
Medium Size Estates ..............-.+. November 24
DON T NEED PROFIT-SHARING
CHARITABLE GIVING
Charitable Estate Planning: The New Magic
August 34 OR A BIG CORNER OFFIC E.
Charitable Gifts From Donors’ Retirement Plan
TUE viciinvsinigpensenisstzevuvesnsaitaciniind August 20
A Look At Alternatives To Private Foundations .
The Value Of The Family Foundation Charitable Your Trusts & Estates practice needs effect itomation but.vou're too busy te dé it yourself
EE OE ccsisnssnsctitsscininasteainntioon December 37 or haven't found the right product. Now 4 unique software system is available incorporating
the knowledge. judgment and drafting skills of leading Trusts & Estates neys inte a dynamic
CURRENT DEVELOPMENTS
New Uniform Principal And Income Act In integrated computer practice system for Estate Planning Professionals Introducing
PE iiss sincninsinintnngtioninnasadtidl December 42
E
Economics Or THE LEGAL PRACTICE
A Business Plan For Building A Niche Practice .
is iclaneaniiane laliincna aitiesstiidaistiahasistadlediiealindin .February 30 a General Counsel Expert System
Economics Of The Practice: Dollars And Sense .. by Jonathan G. Blattmachr and Dan Hastings
January 35
Economics Or THE TRUST BANKING BUSINESS 4 Recommends client-specific strategies in custom-drafted memos
Considerations In Choosing A Common
Investment Alternative March 45 4 Drafts wills, trusts, other estate planning documents
The Importance Of Fee Income In Measuring 4 Maintaas eiarnchasbl e databaosfe a lld ecisianod cnlisen t information
Trust Performance February 10 4 Provides intereaxpecrt tcoimmventear y 4 Educayoture ssta ff
Mutual Funds And Insurance Products As
Powerful New Tools ...............00+++ February 20 4 Keeps you up to date on the law and new techniques
4 Adapts to your language and methods 4 No computer knowledge required
Economics Or Trust ACCOUNTING
THE TOP MINDS IN THE FIELD IN YOUR OFFICE —24 HOURS A DAY!
Interprofessional Relations In Estate Planning..
March 43
The Case For Nursing Home Insurance..July 52
MD 21201 Phone [phone]
ESTATE PLANNING STRATEGIES
A Close Examination Of The Qualified Personal
TRUSTS & ESTATES / JANUARY 1995
The Limited Liability Company: A New
Alternative September 14
MurTvAL Funps
The Benefits Of Mutual Funds As A Common Meetings & Conventions
Investment Alternative
The Issue Of Converting Common Trust Funds
To Mutual Funds September 18
PHILANTHROPY
The Advisor’s Role In Philanthropy JANUARY 9-11 FEBRUARY 6-8
Deweloping Ethical Standards In Charitable
February 56 National Planned Giving Insti- Philanthropy Tax Institute’s 3-
tute’s “Building Future Gift In- Day Comprehensive Planned Giv-
RiTIREMENT PLANNING come Through Charitable Gift ing Course, given by Conrad Teit-
Achieving Investment Objectives Through and Estate Planning — Part I. ell. San Francisco, CA. Contact
Separate IRA Accounts November 44 Williamsburg, VA. Contact (800) 249- Sally-Ann O’Shea at [phone].
Ss 0179.
SPEcIAL UsE Trusts FEBRUARY 12-14
Medicaid Eligibility Rules And Trusts For
Disabled Children i JANUARY 9-13 Trusts & EsTATEs Sixth Annu-
The 29th Annual Institute on al Conference on Estate Plan-
Estate Planning, sponsored by the ning. Ritz-Carlton, San Francisco,
University of Miami Law Center, Mi- CA. Contact Conference Registration
ami, FL. at [phone].
JANUARY 11-13 FEBRUARY 15
National Planned Giving Insti- Trusts & EstaTEs’ Creating &
tute’s “Building Future Gift In- Maintaining A Successful Estate
The GST Revisited After Seven Years Of come Through Charitable Gift Planning & Administration Prac-
and Estate Planning — Part II. tice, given by Roy M. Adams. Ritz-
IRS Rulings On GRITs, GRATs And GRUTs
Raise Planning Issues Williamsburg, VA. Contact (800) 249- Carlton, San Francisco, CA. Contact
Tax Simplification Versus The Legislative 0179. Conference Registration at (800) 828-
0420.
A Tax System Spinning Out Of ControlMarch 16
JANUARY 18-21
Trust ADMINISTRATION The 1995 American Bankers As- FEBRUARY 27-MARCH 1
Evaluating Claims Processing Services
August 52 sociation Securities Sales Man- National Law Foundation’s
agement Forum. Boca Raton Resort Great Western Estate Planning
& Club, Boca Raton, FL. For addi- Conference. The Aladdin Hotel &
Addressing The Changing Complexion Of The
Trust Industry tional information, contact ABA Cus- Casino, Las Vegas, NV. Contact (302)
Other People’s Products: Damn The Torpedoes, tomer Service at [phone]. 656-4757 or fax [phone].
Full Speed Ahead
The Selling Points Of Direct Mail..December 39
Surviving Commoditization, Competition And JANUARY 23-25 MARCH 19-22
Consolidation National Planned Giving Insti- The American Bankers Associ-
Taking A Look At The New Trust Marketing
Professional October 55 tute’s “Designing Your Gift Plan- ation National Fiduciary and Se-
The Ten-Step Process To Trust Product Planning- ning Program”. Memphis, TN. For curities Operations Conference.
October 52 additional information, contact (800) Orlando, FL. For additional infor-
249-0179. mation, contact ABA Customer Ser-
vice at [phone].
Fiduciaries And Beneficiaries Need To Be Aware JANUARY 21-28
Of New Standards
The Health-Care Decisions Act Represents A National Law Foundation’s MARCH 20-22
Major Adv-1nce 1995 St. Lucia Estate Planning National Planned Giving Insti-
Legislation Should Prompt States To Enact
International Will Laws Conference. St. Lucia, West Indies. tute’s “Funding Major Current
The Revised Uniform Probate Code For additional information, contact and Deferred Gifts with Non-
Uniform Laws Provide A Road Map For Estate [phone] or fax [phone]. Cash Properties”. Memphis, TN.
Planners
Contact [phone].
FEBRUARY 5-8
VALUATIONS The American Bankers Associ- MAY 9-12
Buy-Sell Agreements After Chapter 14...June 49
Should The Service Have Two Opportunities To ation National Trust and Finan- Robert H. Franke & Associates
Revalue Gifts? ...........:c.ccccssceeseeeee November 40 cial Services Conference. Orlan- Inc.’s Relationship Sales Work-
Tax Court Allows Sizable Fractional Interest
Discounts September 29 do, FL. For additional information, shop II. Arlington Heights, IL. Con-
What You Can Do If The Government Uses contact [phone]. tact Patricia Pepin at [phone].
Rambo Tactics June 60, July 57
58 TRUSTS & ESTATES / JANUARY 1995