May/June 2011
Cover Story
Credit Shelter Trusts and Portability—Does One Exclude the Other?Although portability under the 2010 Tax Act has several possible advantages to taxpayers, these same provisions create a minefield of traps for the unwary client and estate planning professional.
Public Articles
Credit Shelter Trusts and Portability—Does One Exclude the Other?
Although portability under the 2010 Tax Act has several possible advantages to taxpayers, these same provisions create a minefield of traps for the unwary client and estate planning professional.
The Great PACE Controversy: Renewable Energy Financing Program Hits a Snag
Although Property Assessed Clean Energy programs were intended to help property owners obtain liquidity from the value in their properties by building small clean energy projects (and were endorsed by the President and the Secretary of Energy), the programs have come under fire by other elements of the Obama Administration and become bogged down in the ensuing controversy.
Departments
Feature Articles
Memorandum for Authors
(Last Updated January 2013 - PDF)
Frequently Asked Questions By Prospective Authors
Reprint Permission Policies
The Section's Executive Committee approved these updated policies in November 2011.
