ESTATE PLANNING

Demise of the Beamed Transfer Theory—A Result of Legislative Ambiguity…..40:561

Estate and Death Planning for Non-Residents Owning Iowa Real Estate…..35:529

Estate Tax Consequences of Revenue Ruling 2004-64: Silence in Grantor Trusts Is Anything but Golden…..54:929

Fathering a Child from the Grave: What Are the Inheritance Rights of Children Born Through New Technology After the Death of a Parent?…..52:331

Life Insurance in Estate Planning—Taxation and Uses Today…..35:773

Lifetime Gifts in Estate Planning Under the 1976 Tax Reform Act…..26:313

Lockwood v. United States, 181 F. Supp. 748 (S.D.N.Y. 1959)—Is Property Given Away by Eighty-Seven Year Old Donor, Who Died Within Nine Months After Making the Gift, to Be Included in Donor’s Estate as a Gift in Contemplation of Death, When One of the Donor’s Principal Motives Was to Reduce Income Taxes, to Which He Was Unalterably Opposed?…..10:144

Pennsylvania Bank & Trust Co. v. United States (3rd Cir. 1979)—“Exercisable” in I.R.C. Section 2041 Refers to the Scope of the Power Set Forth in the Granting Instrument, Not to the Donee’s Actual Capacity to Exercise It, and Therefore, a Decedent’s Incompetency to Exercise His General Power of Appointment Is Immaterial for Estate Tax Purposes…..29:479

Planning for Administration of Estates and Trusts…..13:113

Repeal of the Death Tax? Shoving Aside the Rhetoric to Determine the Consequences of the Economic Growth and Tax Relief Reconciliation Act of 2001…..51:633

Section 2032A: Did We Save the Family Farm?…..29:15

Section 6166: Preserving the Family Business or Family Farm Through Estate Tax Deferral…..25:521

Tax Aspects of Charitable Giving…..5:85

The “True” Spendthrift Trust…..1:75