Trusts & Estates 1997: Vol 136 Index

7 Pages·1997·2.7 MB·English

JANUARY 1998 / Trusts & EsTaTEs
Planners In Good Shape June 72
February 60 A New Direction In Estate Planning:
“Income Taxation Of Fiduciaries And North To Alaska............. September 48
Beneficiaries” — A Book Review New Tax Law Invites Gifts To
December 52 Foundations .. January 45
Income Versus Security: So You Have To New Technology Means Increased
| Efficiency For Estate Planners ..............
Incontestable Clause Gives Fraud New iii ......February 72
Meaning April 68 Options To Consider When Making New
Independent Trust Companies Experience Asset Allocation Decisions ....... May 10
Rapid Growth ...................::0000d April 59 Planning For Life: Guidelines For When
Industry Professionals: Are You 2000 Children Are Involved ...September 57
INNINIIT: dciiisnvonssicnssnsenind January 46 Planning With Clients In Later Life Planned giving can help
Insurance Contracts Possess Deceptive .... April 41
end cruelty to animals,
| RES ky Pledging Trust Assets To Obtain Personal!
An Introduction To Options And Other BE assisincecs December 16 The Humane So
Financial Derivative Strategies.................. Points To Ponder When Selecting An United State
February 43 Insurance Carrier December 54 helping your cli
Investing In Emerging Markets: Taking Policy Ownership, Power Of Appoint- ving Py
ik EB ment And The Recent GST Regulations
Investment Driven Tax Planning January 65
Lisianeetainineth i saaebisliaph insane November 10 Practitioners Beware: Fees And Fast Food
Involving Relationship Managers During IIE cs kesscecahiocinnentiectinniaiieciel July 36
The Sales Process .............. October 33 Privacy And Security On The Internet......
Let The HSUS help you
IRA Beneficiary Designations: Who Gets It August 16 serve your clients.
When You Go?.........................May 49 Professionals Work Together For
~
IRS Keeps Things Interesting For Effective, Total Client Planning | S
Charitable Givers.............. February 65 January 80
IRS Should Take Another Look At TAM Proper Management Of The Sales Process
9604001 October 72 Starts At The Top........... December 21 The thumane Sox
2100 L. Street. NWOW
Is Your Existing Estate Plan Working The Proposed Changes In CRT Regs.” The Real
Best It Can For You? ........... January 38 Issue Is Controlled Deferral..................
It’s Time To Take The Initiative And Make June 35
Change Happen July 18 Prospecting Is A Constant Challenge For ¢
Law Firms Experience The Best Of Times, Trust Departments ...................May 22
The Worst Of Times..............March 24 Recent Developments In Representing
Legal And Technical Issues Surrounding Disabled Clients .......................May 35 Cancer Care’ Inc.
The Year 2000 December 18 Regulatory Issues That Affect
Leveraging An IRA's Tax Deferral Into Independent Trusts.......september 90
Multi-Generational Wealth Research Tools And The Art Of Business
January 10 RE ae Ee November 64 NATIONAL OFFICE
Life Care Planners Offer Unique And Retirement Planning Is More Important As 1180 Avenue of the Americas
Supportive Expertise October 64 Boomers Turn 50 January 40 New York, NY 10036
A Look At Bank Trust Departments On Retirement Planning With South Dakota 212-221-3300
The Web October 28 i cncicccnunskseconoancsunis September 74 http://www.cancercare.org
Long-Term Care Insurance Provides Rising Above The Traditional Corporate
Powerful Protection ...........January 59 NINE Sis ccnosccssastecicsnsn November 73 A nonprofit, social service
Managing Personal Transition During Satisfying The Requirements Of Restricted agency offering
Change February 26 Property Contributions ............ July 18
FREE
Marketing In The Trust Industry: Does Should Clients Take Advantage Of A ‘Tax
emotional support,
“tome Sime PAM? ...:.......5.., January 43 PIN iicesadekin phvccennsdoncccead August 72
information, and practical
Maximizing And Reporting A Portfolio's A Small Firm’s Perspective On Document
help to people with cancer
After-Tax Performance .....February 55 Assembly Software......... November 56
and their families
Maximizing Carryovers From Charitable Smooth Sailing For those With Vision In
since 1944.
OIE oonincs esi ss ce:D ecember 56 The Fiduciary Business ....... January 36
NCPG: Strong And Stable Growth Spells Some Scenarios For Salvaging A Spousal
The Cancer Care Counseling Line*
Continued Success ........ September 87 Rollover January 52
New Accounting Rules For Nonprofit Tax Consequences Of Employer Provided 1-800-813-HOPE
Organizations................. November 20 LTC Insurance October 88
The New Bank Paradigm For Asset Gather- Technological Opportunities Abound For
ing And Management.....November 34 The Planning Industry February 20 For information, about
New Budget Proposal Likely To Leave There’s More Out There Than You Think Planned Giving, please call
Peggy Mathieu at 212-221-3300.
86 Trusts & Estates / JANUARY 1998
— A Guide To The Internet Adams, Roy M. — Policy Ownership, Options And Other Financial Deriva-
December 38 Power Of Appointment And The Re- tive Strategies .................<< February 43
Three Words: Hooray For Gridlock’......... cent GST Regulations ......... January 65 Boulton, Scot W. — Estate of Bonner
January 44 Adams, Roy M. — Smooth Saiiing For Addresses Fractional Interest
To Be Or Not To Be Revalued For Estate those With Vision In The Fiduciary Piss beniacsneiduhineckanecnce June 20
TAGE PUROOS 5. sn ciesssastssssce? October 14 UI iiss sce ceiscanncreriaay January 36 Brandriet, Lois M.— Eldercare Issues In
Total Return Investing For Tax-Exempt Adams, Roy M. — FLP Jurisdiction and Fiduciary Affairs: Client Relationships,
Municipal Bonds................... March 30 Credit Shelter Trust July 56 Te IN sion coscicnasicsschesnedl April 28
TRA ‘97 — Some Questions For The Allen, L. Anne — When It Comes To Pric- Brown, Jeffrey R. — What Is The Value Of
Estate Administrator December 10 ing Your Services, Are You A Sitting Life Insurance For Income And Gift
Trust Forum Shopping: The Next Ti Juiy 26 RA IE iis sesscsiestanncaxncs June 27
Generation August 10 Armbruster, Kevin R. — Some Scenarios Brunel, Jean L.P. — The Upside-Down
Trust Professionals Can Excel In A Period For Salvaging A Spousal Rollover World Of Tax-Efficient Investing..........
Of Significant Change March 50 January 52 February 34
Trust Professionals Must Keep Their Eyes Barnett, Bernard — Changes May Be Buchanan J. Philip — It’s Time To Take
TE UN I oon caccsecccapscancs April 20 Brewing For SubchapterJ .................... The Initiative And Make Change
The Upside-Down World Of Tax-Efficient January 37 Happen July 16
Investing February 34 Barnett, Bernard — Fiduciary Income Tax Burton, Robert E. — Will Your Clients’
Using Supplemental Employee Retirement Planning After The “Taxpayer Relief Life Insurance Suffer From Failed
Motalsoa 6k6c Ksisncobndpe ncavics March 56 October 56 ECAR oiisecensnnceccncctaceety July 52
Value Added: Donor Advised Funds At Baskies, Jeffrey A.— A Deposit-Based Carr, Cynthia — New Accounting Rules
Community Foundations...... March 16 Approach To Long-Term Care Insur- For Nonprofit Organizations ................
Wealth Management: Keeping It In The ance Planning June 41 isbidengh binibeatanelbeiashetectba wel’ November 20
Family August 28 Beyer, Charlotte B. — Professionals Work Caulfield, Jerome J. — Are You Ready To
What Is The Value Of Life Insurance For Together For Effective, Total Client Start Talking To Your Computer?.........
Income And Gift Tax Purposes? .......... Planning January 80 : April 23
; June 27 Beyer, Charlotte B. — Family Wealth Caulfield, Jerome J. — A Look At Bank
Who Benefits From The Suspension Of Management: Finding The Right Fit .... Trust Departments On The Web
Sec. 4980A's Excise Tax? ......../ April 14 ccahisands Bhcakk1ébeasaSenanexisencscaeieen em ane October 28
When It Comes To Pricing Your Services, Blank, Thomas C. — Regulatory Issues Choate, Natalie — Should Clients Take
Are You A Sitting Target? ......... July 26 That Affect Independent Trusts .......... Advantage Of A Tax Holiday? ...............
Will Your Clients’ Life Insurance Suffer nsiestatianea ean neventdeesusarint September 90 POR eT oO ee REA eA ETE Ror August 72
From Failed Expectations?........ July 52 Blattmachr, Douglas J. — A New Direc- Christensen, Burke A. — Conditional
The Wisdom Of Deferring Estate Taxes ... tion In Estate Planning: North To Receipts For Life Insurance Premiums
August 67 Alaska February 63
Blattmachr, Jonathan G. — Coping With Christensen, Burke A. — Guidelines Give
AUTHORS The New Clayton QTIP Regulations... Banks New Flexibility In Buying Life
Abendroth, Thomas W. — Investment PIRI cia canpcenuvccaneshiercates January 68
Driven Tax Planning November 10 Blattmachr, Jonathan G. — New Technol- Christensen, Burke A. — Incontestable
Adams, Roy M. — Foundation's Rights, ogy Means Increased Efficiency For Es- Clause Gives Fraud New Meaning
Grantor's Rights And The Partial QTIP SU I ssscoc scscsie n ccsF ebruary 72 April 68
i | Blattmachr, Jonathan G. — Drafting For Christensen, Burke A. — Insurance Con-
Adams, Roy M. — The GST Exemption, Estate Administration After Huber tracts Possess Deceptive Simplicity
Private Trustee's Rights And Starker August 57 silent es ih pahsaeshcoepelbinie Sas keckssaiociaecineeed May 56
Wenn kcssicivsssscccacstasnciss inancee Oe Boczar, Thomas J. — An Introduction To Christensen, Burke A. — Using Supple-
mental Employee Retirement Plans......
Sakata heseintaniodusenbakssndeecaricda en an
e ¢ Pet Retirement Home Christensen, Burke A. — Back To The
ide-a-wee
¢ 1.5 million cats and dogs adopted into Basics: Estate Planning For The Layman
loving homes June 61
HOME ASSOCIATION INC. ¢ Low-cost veterinary clinics serve 30,000
Christensen, Burke A. — How To Insure
A NOT-FOR-PROFIT HUMANE animals annually
ORGANIZATION PROVIDING SHELTER, ¢ Pet therapy visits to nursing homes and Your GSTT Exemption July 59
CARE AND COMPASSION SINCE 1903. hospitals Christensen, Burke A. — The Wisdom Of
¢ Humane Education Programs Deferring Estate Taxes.........August 67
* Pet Memorial Parks Christensen, Burke A. — IRS Should Take
Another Look At TAM 9604001
WE NEVER DESTROY AN ANIMAL
October 72
UNLESS IT IS TERMINALLY ILL.
Write or call: Christensen, Burke A. — Points To
Bide-A-Wee Development Office Ponder When Selecting An Insurance
410 E. 38th St., NY, NY 10016 December 54
[phone] Cluck, D. Robinson — Active Versus
Passive: A Matter Of Market Efficiency
JANUARY 1998 / Trusts & ESTATES 87
January 33 April 59 Perspective On Document Assembly
Connor, Robert P. — CLTs: An Important Gadsden, Christopher H. — Familiar Software... .November 56
Tool In The Right Situation Ethics Themes Receive Additional Horn, Gregory $. — Enhanced Return,
Ok hike anuistceeduenencbataeeeatcned September 16 NN oeo i rcsisac aseiodviansesanunmngee! May 39 Less Volatility Make Managed Futures
Crow, W. Baker — Creating And Foster- Gardiner, Michael J. — ABA Begins Certi- Attractive ...... ...March 10
ing Customer Loyalty October 18 fied Securities Operations Professional Hubbel, Julia E. — Managing Personal
Denby, Stephanie H. — Is Your Existing POORER: «.....2.0205600 seseusssnassseceneny aye Transition During Change February 26
Estate Plan Working The Best It Can Gilfix, Michael — Addressing The Com- Jackson, Christopher D. — Investing In
BONNE IIs cnotnudesassncsbcauneconves January 38 mon Goals Of Older Americans......... ; Emerging Markets: Taking The Piunge.
Desmarais, Michael D. — The Fiduciary, April 46 A
His Counsel And The Attorney-Client Grace, Charles B. — Benchmarks: The Jackson, Christopher D. — Rising Above
INS kasi ovacras<xasancasencantecoesece anem Ultimate Tool For Today’s Practitioner The Traditional Corporate Fiduciary ...
Donaldson, James N. — Estate Planning July 10 cnccsappanpisabects .November7 3
Goal: New Wealth Prioritizes Limited Graziano, Bruno — GRITS For Nonfamily Kasner, Jerry A. — TRA ‘97 — Some
Inheritance October 10 Members Still Can Produce Tax Questions For The Estate
Dotson, David — GRITS For Nonfamily ED iintdincesierpavanbaeecmauamestes April 51 Administrator. . .......December 10
Members Still Can Produce Tax Grote, Richard T. — Long-Term Care King, Al W — Retirement Planning Is
PII Sc hicosnnnnntiocsacixsoskiocsnionneil April 51 Insurance Provides Powerful More Important As Boomers Turn 50 ..
Duncan, John P.C. — Forming A Private I Sci isiccecisacmonitdcene January 59 eneevancahia = January 40
Trust Company: Elements And Process Gulbrandsen, James S. — Proposed King, Al W., — Who Benefits From The
ee tualateea da abackganiensaicecisaaueaeageee August 36 Changes In CRT Regs.: The Real Issue Suspension Of Sec. 4980A's Excise
Ebenal, Shelley D. — A Small Firm’s Per- Is Controlled Deferral June 35 We Rocsis eee
spective On Document Assembly Hamilton, Sara — Wealth Management: Lawly, Thomas P. — How Private Is Pri-
I ss sisnsch ccrsccanensonne November 56 Keeping It In The Family ....August 28 vate Banking’: Arguments For Market
Ellard, William M. — Some Scenarios For Hand, Kenneth E. — Estate Of Bonner Segmentation ... April 10
Salvaging A Spousal Rollover Addresses Fractional Interest Levy, Victor — Tax Consequences Of
January 52 ee ee June 20 Employer Provided LTC Insurance.....
Eiseman, Cynthia Jones — Value Added: Harker, Jay E. — IRA Beneficiary Designa- October 88
Donor Advised Funds At Community tions: Who Gets It When You Go? ... Lewis, Sam F. — Trust Professionals Must
PINION 5. cin ncsnnciaedss sM arch 16 painhiinbapa siceeintiensncninsadagubsesebeanbiabec May 49 Keep Their Eyes 'On The Target.’
Englebrecht, Ted D. — Contingent Heermance, Paula F. — Research Tools April 20
Bequests And Estate Tax Charitable And The Art Of Business Appraisal Lundy, Todd S. — Law Firms Experience
| nee September 40 Latceiiehisow capuneimastnebl November 64 The Best Of Times, The Worst Of
Esperti, Robert A. — New Budget Propos- Hendrick, Jean — The Future Means Times — ..March 24
al Likely To Leave Planners In Good Growth, Flexibility For Planners ... Lyon, James B. — Satisfying The Require-
TI sec cinsccksicncinccnacccnnckessnaes June 72 ailsS iintatdneababRiinagiee wanatas .++++......March 64 ments Of Restricted Property
Evans, Susan L. — A Small Firm’s Perspec- Herbers, John A. — Leveraging An IRA's Contributions July 18
tive On Document Assembly Software Tax Deferral Into Multi-Generational McCue, Howard M. — The Family Office:
piehiaaSaiona han onctea ak agunineteuae November 506 Wealth January 10 An Outsider’s Perspective ...August 46
Fink, Donald A. — Pledging Trust Assets Hertog, Roger — Income Versus Security: McDowell, Pierce H. — Trust Forum
To Obtain Personal Loans....... Do You Have To Choose?.....March 44 Shopping: The Next Generation
December 16 Hodges, Joseph G. — There’s More Out sala August 10
Finnegan, Dennis E. — Execute A Win- There Than You Think — A Guide To Melcher, Peter J.— GRITS For Nonfamily
ning Direct Mail Campaign — Focus The Internet December 39 Members Still Can Produce Tax
On Quality October 46 Hompesch, Richard W. — A Small Firm's Savings April 51
Flahive, John F. — Total Return Investing
For Tax-Exempt Municipal Bonds ........
diessiniedetskenahthascuicndamapronaiebens March 30
HWA INTERNATIONAL
Fox, Charles D. — Environmental
Fiduciary Liability: The Mist Clears ......
bc tvaiheibinehdieadaubach swlaasuasmicneecetied January 30
Trust Accounting Software
Fox, Charles D. — How Fiduciaries Can
Avoid Another New Era Debacle
May 26 Since 1977
Fox, Charles D. — Evolution Of The
Charging Order Remedy Against FLPs.
August 22 PC/Network-based [Y] Reliable [Vv] Customizable
Fox, Charles D. — Fiduciaries And Attor-
neys Must Face Developing Doctrine
I bse asersiaceel September 22 Voice (800) 328-8661 Fax (901) 388-5574
Franke, Robert H. — Independent Trust
Companies Experience Rapid Growth.
Trusts & Estates / JANUARY 1998
Miller, Garth — The New Bank Paradigm Are You 2000 Conversant? ...................
For Asset Gathering And Management Pennell, Jeffrey — The Economics Of January 46
November 34 Prepaying Wealth Transfer Tax, Part III Sages, Ronald — Impending Tax Reform:
Miller, Kenneth R. — New Accounting August 52 Is The Sky Falling? ..................., July 24
Rules For Nonprofit Organizations...... Peters, Renno L. — New Budget Proposal Samuels, David G. — Fulfilling Obligations
November 20 Likely To Leave Planners In Good As An Estate Fiduciary
Miller, Sarah A. — Banks Are Hoping For December 35
Financial Services Reform......./ April 72 Plaine, Lloyd Leva — GST Tax Aspects Of Schneiderman, Gerald — Including A
Moyers, Michael K. — Rising Above The The Unites States Estate Tax Return.... Health Professional In Will Drafting
Traditional Corporate Fiduciary February 10 Aids Transition February 60
November 73 Polisher, Edward N. — A Collector’s Schumell, Donna Gardner — The Allure
Murphy, Rosalie — Fiduciaries And Attor- Guide To Art, Taxes And Charitable Of Imbedded Fee Pricing: Meeting The
neys Must Face Developing Doctrine Deductions.................... September 26 Competition
REN ass iacoccnansvnnh September 22 Poole, John F. — Total Return Investing Seldon, Andrew — Privacy And Security
Ng, Peter P.J. — Gearing Estate Planning For Tax-Exempt Municipal Bonds ........ On The Internet August 16
Toward The Family Business............... March 30 Selmonosky, Monica E. — Contingent
November 38 Porter, Susan — New Tax Lavy Invites Bequests And Estate Tax Charitable
Ottinger, William F. — Marketing In The Gifts To Foundations .......... January 45 Domacwees .............:::-..- September 40
Trust industry: Does "One Size Fit All"? Porter, Susan — “Income Taxation Of Sevilla, Elizabeth S. — What Is The Value
January 43 Fiduciaries And Beneficiaries” — A Of Life Insurance For Income And Gift
Ottinger, William F. — Prospecting Is A Book Review December 52 TR BION oa ins sscansssecivnices June 27
Constant Challenge For Trust Price, Lee N. — Maximizing And Report- Shumaker, Roger L. — Technological
Depastsents .................:....0..M.a..y 22 ing A Portfolio's After-Tax Performance Opportunities Abound For The
Park, Benetta Y. — How Fiduciaries Can February 55 Planning Industry February 20
Avoid Another New Era Debacle Raysman, Richard — Legal And Technical Sherman, Stephanie — Contributions Of
TO TT PERC Sener er May 26 Issues Surrounding The Year 2000 Closely-Held Stock to CRTs — Selected
Park, Benetta Y. — Evolution Of The December 18 COMSIDETATIONS .......0.05000.00-004 January 22
Charging Order Remedy Against FLPs.. Ridlehuber, Ted R. — The 30-Day Plan: A Silver, Alan J. — Will Your Clients Suffer
August 22 Performance-Enhancing Time From Failed Expectations?........ July 52
Pauloski, Thomas J. — Gearing Estate Management Tool.................March 21 Simmons, Terry — NCPG: Strong And
Planning Toward The Family Business Rivlin, Madelin — Drafting For Estate Stable Growth Spells Continued
November 38 Administration After Hubert SOI sais a cccimisenicccescio September 87
Payne, Thomas — Enhancing Shareholder August 57 Slafsky, Neal A. — A Deposit-Based Ap-
Liquidity In Closely-Held Companies .. Roady, David Browning -— How Private proach To Long-Term Care Insurance
February 32 Banks Adjust To A More Competitive Planning June 41
Peeler, Theresa M. — A Collector's Guide Market June 10 Slott, Ed — Tax Court’s Overturned
To Art, Taxes And Charitable Rosepink, Robert J. — To Be Or Not To “Innocent Spouse” Decision.....July 64
SSMaCUORS ................:0042 September 26 Be ... Revalued For Estate Tax Smith, Karen M. — How Secure Is Your
Pennell, Jeffrey — Three Words: Hooray RIO ives iceccnconeccsassanssh October 14 PC? Are The Right Policies In Place? ...
gs ne January 44 Ross, Richard B. — Planning With Clients June 14
Pennell, Jeffrey — The Economics Of BD asi csessncceccctssincrtanccosl April 41 Smolarski, Ronald T. — Life Care Planners
Prepaying Wealth Transfer Tax, Part I Rowan, Robert A.— Family Wealth Offer Unique And Supportive
Management: Finding The Right Fit .... October 64
Pennell, Jeffrey — The Economics Of sacsghddueanenegeissaansenmcnsesecetes September 10 Stetter, Debra L. — Planning For Life:
Prepaying Wealth Transfer Tax, Part II Sages, Ronald — Industry Professionals: Guidelines For When Children Are
PIE isis picsiares September 57
Sullivan, Michael P. — Planning With
SOMEONE MISSING? Clients In Later Life
Swygman Rick G. — When It Comes To
GLOBAL WILL FIND THEM
Pricing Your Services, Are You A
Sitting Target July 26
Taylor, Frederick B. — Options To Con-
sider When Making New Asset Alloca-
YOU PAY NOTHING IF WE FAIL
oe eee May 10
\ “Specializing in missing heirs”
Teitell, Conrad — IRS Keeps Things
Call or fax us for a free estimate Interesting For Charitable Givers .........
1-800-882-5889 Fax [phone] February 65
9:00 a.m.-7:30 p.m. EST GLOBAL Teitell, Conrad — Gift Substantiation And
6:00 a.m.-4:30 p.m. PST TRAC ce Disclosure Regulations, Part I
April 62
Americas Major Tracing Firm Since 1967. Teitell, Conrad — Gift Substantiation And
Disclosure Regulations, Part Il
JANUARY 1998 / Trusts & ESTATES
June 63 Zaritsky, Howard M. — Coping With The
Teitell, Conrad — Congress Says, “Show New Clayton QTIP Regulations............
Me The Charitable Gift” .... October 73 seaqaanlanincdiebinabnasiphdaitusmanitoainants May 41 CHARITABLE GIVING
Teitell Conrad — Maximizing Carryovers Zirinis, Basil — Fulfilling Obligations As A Collector's Guide To Art, Taxes And
From Charitable Deductions ............... An Estate Fiduciary December 35 Charitable Deductions...September 26
December 56 Ziv, Brian C. — CRTs Address One Contingent Bequests And Estate Tax Char-
Thomas, David L. — Managing Personal Investment Problem By Posing Others itable Deductions September 40
Transition During Change .................... jigidic igelcesaaseivedceisans aamplaecnbnaecebsaaeea ae
February 26
Thomas, David — Proper Management Of ARTICLE TOPIC
The Sales Process Starts At The Top.... ESTATE PLANNING
December 21 Beneficiary Designations: Who Gets It
Toce, Joseph P. — Contributions Of When You Go?. May 49
Closely-Held Stock to CRTs — Selected ANNUITIES AND INSURANCE-RELATED Coping With The New Clayton QTIP
Considerations.................. January 22 PLANNING VEHICLES Regulations........ .+.+0... May 41
Villafranco, William S. — Hedge Funds: A Deposit-Based Approach To Long-Term GRITS For Nonfamily Members Still Can
They'l! Add Value To Your Client's Care Insurance Planning June 41 Produce Tax Savings.......... April 51
Portfo January 47 Proposed Changes In CRT Regs.: The Real Including A Health Professional In Will
Villafranco, William S. — Investment Issue Is Controlled Deferral.....June 35 Drafting Aids Transition ...February 60
Driven Tax Planning...... November 10 What Is The Value Of Life Insurance For Long-Term Care Insurance Provides
Violette, Cindy L. — A Small Firm’s Income And Gift Tax Purposes? ........ Powerful Protection .. January 59
Perspective On Document Assembly ineuntacaee ae Some Scenarios For Salvaging A Spousal
Re aninscsinacevdumanaaces November 56 Rollover .. January 52
Wade, James R. — Recent Developments ASSOCIATION NEWS
In Representing Disabled Clients ........ Regulatory Issues That Affect
sinmenhabasloadastiecnigueinsassstonsesalipses May 35 Independent Trusts .......september 90
Ware, Frank — How To Increase Trust FAMILY OFFICES AND PRIVATE TRUST
Management Productivity .......June 25 ASK THE EXPERT COMPANIES
Wetzel, Peter B. — Long-Term Care Insur- FLP Jurisdiction and Credit Shelter Trust Drafting For Estate Administration
ance Provides Powerful Protection ..... July 56 Expenses After Hubert August 57
iaistandges rent dapeameecvneecctiteben January 59 Foundation's Rights, Grantor's Rights and The Family Office: An Outsider’s
White, M.L. — Fears Of A Limping The Partial QTIP Election... May 54 Perspective .... August 46
Economy Overblown January 50 The GST Exemption, Private Trustee's Forming A Private Trust Company
White, Richard S$. — Trust Professionals Rights and Starker Trusts......March 52 Elements And Process .... August 36
Can Excel In A Period Of Significant Policy Ownership, Power Of Wealth Management: Keeping It In The
RE ERE Sere aten March 50 Appointment and the Recent GST Family August 28
Wiedorn, Mark — Involving Relationship Regulations ........................Jamuary 65
Managers During The Sales Process FIDUCIARY ADMINISTRATION
October 33 Rising Above The Traditional Corporate
Williams, Peter M. — Retirement Planning Fiduciary November 73
With South Dakota Trusts
saxessnpacnabvcsenabansiacetyaesineyen September 74 BOOK REVIEWS FIDUCIARY LIABILITY
Williamson, R. Mark — The Economics Of “Income Taxation Of Fiduciaries And Fulfilling Obligations As An Estate
Prepaying Wealth Transfer Tax, Part I Beneficiaries” — A Book Review........... Fiduciary December 35
June 49 sad baiinibttecisoeiel December 52 FUTURE FORECASTS
Williamson, R. Mark — The Economics Of
Prepaying Wealth Transfer Tax, Part Il At any age... When visual impairment causes problems...
July 40 The Jewish Guild for the Blind has answers
Williamson, R. Mark — The Economics Of
Prepaying Wealth Transfer Tax, Part Ill
sidbissiictah Rie Rapeiaiaaneanaialecbabbebaecdl August 52
Wilson, R. Bryan — Practitioners Beware:
Fees And Fast Food Don’t Mix July 36
Wolk, Barry A. — What Is The Value Of
Life Insurance For Income And Gift
FE PE siniiessnseriventonseseing June 27
Worthington, Daniel G. — Retiren:ent
Planning With South Dakota Trusts.....
pecinsn pit isis wit uaksinibhastion September 74
Zabel, Sheldon A. — Environmental
Fiduciary Liability: The Mist Clears ....:.
January 30
Trusts & Estates / JANUARY 1998
Changes May Be Brewing For IIE incites cncescecnced February 63
Subchapter J January 37 Guidelines Give Banks New Flexibility In
Need Help With a
Fears Of A Limping Economy Overblown Buying Life Insurance ......... January 68
Coin Collection ? January 50 How To Insure Your GSTT Exemption
Hedge Funds: They'll Add Value To Your July 59
Client's Portfolio January 47 Incontestable Clause Gives Fraud New
Industry Professionals: Are You 2000 Meaning April 68
CIE nis nscisnneseesscnsenny January 46 Insurance Contracts Possess Deceptive
Is Your Existing Estate Plan Working The SRI on oso sicescnncoicesnsseoscsct ome
Best It Can For You? ........... January 38 IRS Should Take Another Look At TAM
Marketing In The Trust Industry: Does 9604001 October 72
"Cee Gee Tat AM’? ...........:.<; January 43 Points To Ponder When Selecting An
& largest Rare Coin Dealer.
New Tax Law Invites Gifts To Insurance Carrier December 54
POURGRUIOMS .........-.:..0...00024 January 45 Using Supplemental Employee Retirement
Appraisals for Banks, Trusts & Estates
— Coins, Paper Money and Medals Retirement Planning Is More Important As TEA
Boomers Turn 50..............., January 40 The Wisdom Of Deferring Estate Taxes
Conducting public coin auctions for 60
Smooth Sailing For Those With Vision In August 67
years;
purchasing collections outright for cash; The Fiduciary Business ....... January 36
serving trust officers, executors, and Three Words: Hooray For Gridlock'.........
fiduciaries for many generations. January 44
NEWSMAKER Q&A
Call or write for the new brochure
describing our services. ABA Begins Certified Securities Opera-
tions Professional Program May 64
INDEPENDENT TRUST COMPANIES Banks Are Hoping For Financial Services
Independent Trust Companies Experience Reform
Rapid Growth April 59 The Future Means Growth, Flexibility For
123 West 57th Street PURGE aiid isos cscsiensesssesesesnc ae
New York, N.Y. 10019 INDUSTRY FEE COMPARISON New Budget Proposal Likely To Leave
Tel: [phone]
Fax: [phone] The Allure Of Imbedded Fee Pricing: Planners In Good Shape.......... June 72
Meeting The Competition July 31 New Technology Means Increased
References on request Practitioners Beware: Fees And Fast Food Efficiency For Estate Planners ..............
Don’t Mix July 36 scihiaticha pike Sampak eeu basesee oasoaies February 72
When It Comes To Pricing Your Services, Professionals Work Together For Effec-
Are You A Sitting Target? ......... July 26 tive, Total Client Planning ..January 80
American Foundation Should Clients Take A Tax Holiday?
for the Blind INSURANCE August 72
Retirement Planning With South Dakota Tax Consequences Of Employer Provided
PIB ness sssnessss.3:.. SOPREMES 74 LIC Engusance ......:......2.5062 October 88
Will Your Clients’ Life insurance Suffer The Tax Court’s Overturned “Innocent
From Failed Expectations?........ July 52 Spouse” Decision July 64
INVESTMENT MANAGEMENT P
Income Versus Security: So You Have To
MOUND cores scsceaticacta<senssiaes March 44 PHILANTHROPY & ESTATE PLANNING
Helen Keller’s Cause
An Introduction To Options And Other Congress Says, “Show Me The Charitable
in the United States
Financial Derivative Strategies.............. October 73
The American Foundation February 43 Gift Substantiation And Disclosure
for the Blind (AFB) enables Investing In Emerging Markets: Taking Regulations Part I April 62
people who are blind or visual- RNS PIE 55 063200550555000M0.O00 OO Gift Substantiation And Disclosure
ly impaired to achieve equality Maximizing And Reporting A Portfolio's Regulations, Part II June 63
of access and opportunity that After-Tax Performance .....February 55 IRS Keeps Things Interesting For
will ensure freedom of choice Total Return Investing For Tax-Exempt Charitable Givers.............. February 65
in their lives. Municipal Bonds................... March 30 Maximizing Carryovers From Charitable
For information about
The Upside-Down World Of Tax-Efficient EICENIONG «sss cnceensosnsd December 56
bequests or other planned gifts
Investing February 34
to AFB, or for a free copy of
PLANNING FOR ELDER CLIENTS
AFB’s Pooled Income Fund
Addressing The Common Goals Of Older
video, contact Doris Dieter,
POI isis cation cheat April 46
Director of Planned Giving, at
LAW & LIFE INSURANCE Eldercare Issues In Fiduciary Affairs:
[phone].
Back To The Basics: Estate Planning For Client Relationships, Care Options ......
AIF |B) Feciain The Layman June 61
|
le | s***|\ ||s for the Blind Conditional Receipts For Life Insurance
| |
JANUARY 1998 / Trusts & ESTATES 91
TRUSTS UPFRONT ing Time Management Tool..................
nsteithasenntspkeaucsaasemitipsh aehase tens lanai
PLANNING FOR THE ELDERLY OR ASSET MANAGEMENT It’s Time To Take The Initiative And Make
DISABLED Active Versus Passive: A Matter Of Market CRE BRC aso. .2-csernesiny July 16
Life Care Planners Offer Unique And SUNN is lcarksesekinaressecainnel January 33 The New Bank Paradigm For Asset
Supportive Expertise......... October 64 Benchmarks: The Ultimate Tool For Gathering And Management
Today’s Practitioner ................. July 10 Re ret Sa eel as eee November 34
PLANNED GIVING Enhanced Return, Less Volatility Make
NCPG: Strong And Stable Growth Spells Managed Futures Attractive PRIVATE BANKING
Continued Success ........ September 87 sssrbiatnb is cevvaibeun iia diesen au Enhancing Shareholder Liquidity In
Family Wealth Management: Finding The Closely-Held Companies...February 32
PRACTICAL ETHICS Ee epee September 10 Estate Planning Goal: New Wealth
Familiar Ethics Themes Receive Additional Investment Driven Tax Planning Prioritizes Limited Inheritance .............
PII sssvnincennasaniatossonscsuahea May 39 iieiea peek lntactaneeleces tendencies October 10
The Fiduciary, His Counsel And The Options To Consider When Making New How Private Is Private Banking?:
Attorney-Client Privilege .......... May 29 Asset Allocation Decisions....... May 10 Arguments For Market Segmentation...
Recent Developments In Representing cciguubheshukawnles diana stadeskanmialanatnenseeal April 10
Disabled Clients ...... seaapheiceel May 35 CHARITABLE GIVING How Private Banks Adjust To A More
CLTs: An Important Tool In The Right Competitive Market........... .....June 10
SIN S65 iss wssconiesessesia September 16 Pledging Trust Assets To Obtain Personal
Contributions Of Closely-Held Stock to SN eichineccenbacenae veseeee DeCember 16
SPECIAL USE TRUSTS CRTs — Selected Considerations ....... Trust Forum Shopping: The Next
Planning For Life: Guidelines For When ianabiapink nahn acsbeuseukanenssaccasaes ailJ anuary 22 Generation jiastabaienel August 10
Children Are Involved ...September 57 New Accounting Rules For Nonprofit
Organizations.................November 20 TAXATION
rT Satisfying The Requirements Of Restricted Estate of Bonner Addresses Fractional In-
Property Contributions ............ July 18 terest Discounts....................... June 20
TAX PLANNING Value Added: Donor Advised Funds At Evolution Of The Charging Order Remedy
The Economics Of Prepaying Wealth Community Foundations ......March 16 Against FLPs......
Tremeber Tak, Pal... 6.5.0.6... June 49
The Economics Of Prepaying Wealth ECONOMICS tate Tax Return........ ........February 10
‘Teaneiee Tas, Past ii............:...., July 40 Environmental Fiduciary Liability: The To Be Or Not To Be . Revalued For Es-
The Economics Of Prepaying Wealth SR siicncsainsessecexacegs January 30 tate Tax Purposes.. sora October 14
Transfer Tax, Part Ill ........... August 52 Fiduciaries And Attorneys Must Face TRA ‘97 — Some Questions For The Es-
Fiduciary Income Tax Planning After The Developing Doctrine Of Duty ........... tate Administrator .......... December 10
“Taxpayer Relief Act” ........ October 56 seixsuoe September 22 Who Benefits From The Suspension Of
Gearing Estate Planning Toward The Sec. 4980A's Excise Tax? ........April 14
TECHNOLOGY Family Business.............. November 38
1997 Technology Update .......................... How Fiduciaries Can Avoid Another New TECHNOLOGY
icteimarcabtlntecudeheeesbabensbaoced November 41 os ee Are You Ready To Start Talking To Your
Research Tools And The Art Of Business Impending Tax Reform: Is The Sky REE isaciiricswcaninicen .. April 23
III isiosisist snsinncosasens November 64 NI is cis vcsanetancicinvasdiancincsunkel July 24 How Secure Is Your PC? Are The Right
A Small Firm’s Perspective On Document Law Firms Experience The Best Of Times, Policies In The Right Place? ....June 14
ROBERT TOONS is cnnsisscnncsvcsnsincossoanss The Worst Of Times.............March 24 Legal And Technical Issues Surrounding
Riedie beac e ede sandlleciconipcstdiae November 56 The Year 2000 q.....40..:05.2 December 18
There’s More Out There Than You Think MANAGEMENT A Look At Bank Trust Departments On
— A Guide To The Internet ................. How To Increase Trust Management TR WO oie oscccsscecsnnnssies, AUER Oe
Borne Se ate ae eee EEN December 39 PRI soins tt esicscaterssaccerns June 25 Privacy And Security On The Internet —
Managing Personal Transition During sessile jean about lbestaldac anal August 16
THE TRUST BUSINESS Co iittanics dsc February 26 Technological Opportunities Abound For
Trust Professionals Can Excel In A Period Proper Management Of The Sales Process The Planning Industry ...... February 20
Of Significant Change........... March 50 Starts At The Top............ December 21
Trust Professionals Must Keep Their Eyes
TRUST MARKETING NPE Oe We i cnnitnccensancencil April 20
Execute A Winning Direct Mail Campaign
— Focus On Quality.......... October 46 MARKETING Have an idea for an article?
Contact:
Involving Relationship Managers During Leveraging An IRA's Tax Deferral Into
Michael Klim
The Sales Process .............: October 33 Multi-Generational Wealth ................... Editor, Associate Publisher
clone ceal aaNinanidccedecpeataieaeianceal January 10 Trusts & EsTaTEs
TRUST PLANNING Prospecting Is A Constant Challenge For 6151 Powers Ferry Road, NW
A New Direction In Estate Planning: Trust Departments...................May 22 Atlanta, GA 30339
North To Alaska............. September 48 The 30-Day Pian: A Performance-Enhanc-