Publications

Section of Real Property, Probate, and Trust Law

Articles By Subject:

Estate and Trust Taxation

2002

Grantor Trusts and Income Tax Reporting Requirements: A Primer
March/April 2002, at 18.
Blattmachr, Jonathan G., and Bridget J. Crawford

The Yin and Yang of Disclaimers
May/June 2002, at 54.
Elsom, Kristi N.

Joint Tenancy with a Noncitizen Spouse: An Estate and Gift Tax Guide for the Perplexed
January/February 2002, at 41.
Goodman, Miriam A.

2001

The 2001 Tax Act: Uncharted Waters for Estate Planners

September/October 2001, at 32.
Newlin, Charles F. and Andrea C. Chomakos

2000

Valuation Discounts After Mellinger, Nowell and Lopes
Mar./April 2000, at 19.
Aghdami, Farhad

Making Lemonade From Lemons-Deducting Interest on the 706
May/June 2000, at 21.
Lindquist, Philip M.

The Hubert Regulations and Why They Are Fundamentally Sound
Sept./Oct. 2000, at 53. 
Lindquist, Philip M.

Hedging for the Possible Repeal of the Transfer Tax System
Sept./Oct. 2000, at 59. 
Manigault, Edward M.

Freezing Techniques: Installment Sales to Grantor Trusts
Jan./Feb. 2000, at 16. 
Mezzullo, Louis A.

Installment Obligations in Estate Administration: Issues and Opportunities
Nov./Dec. 2000, at 51.
Thompson, Brian M.

1999

20,000 Litigants and 2 Million Audits: The True Impact of Shifting the Burden of Proof
Mar./Apr. 1999, at 45.
Baker, David A. and William R. Franzen

Allocations of GST Exemption for Life Insurance Trusts
Nov./Dec. 1999, at 16.
Guare, Timothy H.

Making a Code § 645 Election
July/Aug. 1999, at 39.
Manicone, Rebecca S.

IRS Approves Split-Purchase Qualified Personal Residence Trust
Mar./Apr. 1999, at 54.
Schwartz, Robert S.

1998

Estate and Income Tax Planning Tool for the 21st Century

July/Aug. 1998, at 6.
Magowan, Stephen P., Roth IRAs:

J. Austin Lyons and Natalie Sherman, Remainders of the Day: The Demise of Gradow?

May/June 1998, at 31.
Rollins, Pamela L.

Scouting for Settlements with IRS Help: Using the PLR Compass

Mar./Apr. 1998, at 6.
Wyatt, Joseph L. Jr.