Probate & Property Magazine


P R O B A T E   &   P R O P E R T Y
May/June 2008
Vol. 22 No.3

Probate & Property
May/June 2008

Table of Contents

FEATURES
10 Butt Out! Controlling Environmental Tobacco Smoke in Condominiums
By Cara L. Thomas

22 The Tax Increase Prevention and Reconciliation Act of 2005: Avoiding Excise Taxes and Making
Proper Disclosures
By Brian C. Bernhardt

32 The Essentials of Due Diligence
By Sidney G. Saltz

40 Split-dollar Life Insurance Funding: You Mean People Still Do That?
By Joshua E. Husbands and J. Alan Jensen

54 The Perils of Prior Appraisal
By Michael Rikon

60 The Trust from Hell: Can It Be Moved to a Celestial Jurisdiction?
By Richard W. Nenno

DEPARTMENTS

5 Section News

18 Keeping Current—Property

29 Keeping Current—Probate

38 Environmental Law Update

48 Retirement Benefits Planning Update

53 Resource Guide

57 Technology—Property


P R O B A T E   &   P R O P E R T Y
January/February 2008
Vol. 22 No.2