{"id":5661,"date":"2024-05-06T09:00:00","date_gmt":"2024-05-06T13:00:00","guid":{"rendered":"https:\/\/www.actec.org\/?page_id=5661"},"modified":"2024-05-02T13:30:28","modified_gmt":"2024-05-02T17:30:28","slug":"actec-law-journal-article-index","status":"publish","type":"page","link":"https:\/\/www.actec.org\/actec-law-journal\/actec-law-journal-article-index\/","title":{"rendered":"ACTEC Law Journal (Article Index)"},"content":{"rendered":"\n
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\"Law<\/h3>\n\n\n\n

ARTICLE INDEX<\/h3>\n\n\n\n

\u00a7 643 Regulations: Use of Non-charitable Unitrusts and Other Issues Raised Under the Final Regulations<\/a> by Barbara A. Sloan (Volume 30, Number 1 – Summer 2004)<\/p>\n\n\n\n

2016 Joseph Trachtman Memorial Lecture, March 19, 2016: Do We Need a Canary or Did the Canary Stop Singing and We Missed It?<\/a> by Dennis I. Belcher (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

28 Rules for Gst Tax Planning With Marital Deduction Trusts<\/a> by Sebastian V. Grassi, Jr. (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

A “Family Systems” Approach to the Estate Planning Process<\/a> by Charles W. Collier (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

A Beneficiary as Trust Owner: Decoding Section 678<\/a> by Jonathan G. Blattmachr, Mitchell M. Gans and Alvina H. Lo (Volume 35, Number 2 – Fall 2009)<\/p>\n\n\n\n

A Brave New World: Nonjudicial Dispute Resolution Procedures Under the Uniform Trust Code and Washington\u2019s and Idaho\u2019s Trust and Estate Dispute Resolution Acts<\/a> by Gail E. Mautner and Heidi L. G. Orr (Volume 35, Number 2 – Fall 2009)<\/p>\n\n\n\n

A Brief Review of Professor F. Philip Manns, Jr., Powers of Attorney Under the Uniform Power of Attorney Act Including Reference to Virginia Law<\/a> by Howard M. Zaritsky (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

A Celebration of Dennis Belcher<\/a> by Bruce Stone (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

A Comment on Modernizing New York Trust Law<\/a> by C. Raymond Radigan and Jennifer F. Hillman (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

A Critical Analysis of the Law of Death, Marriage, and Wealth<\/a> by Alyssa A. DiRusso (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

A Defense of Perpetual Trusts<\/a> by Danny Fein (Volume 47, Number 2 & 3 – Spring\/Summer 2022)<\/p>\n\n\n\n

A Hitchhiker\u2019s Guide to International Estate Planning: Estate Planning for United States Citizens With Assets Abroad and for Nonresidents With United States Assets<\/a> by Samuel A. Donaldson (Volume 33, Number 4 – Spring 2008)<\/p>\n\n\n\n

A Lawyer\u2019s Guide to Diminishing Capacity and Effective Use of Medical Experts in Contemporaneous and Retrospective Evaluations<\/a> by Adam F. Streisand and James Edward Spar (Volume 33, Number 2 – Winter 2007)<\/p>\n\n\n\n

A Letter About Investing to a New Foundation Trustee, With Some Focus on Socially Responsible Investing<\/a> by Joel C. Dobris (Volume 34, Number 4 – Spring 2009)<\/p>\n\n\n\n

A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions<\/a> by Benjamin J. Imdieke (Volume 42, Number 2 – Fall 2016)<\/p>\n\n\n\n

A Powerful Tool: Modification or Termination of a Noncharitable Irrevocable Trust by Consent Under Section 411(a) of the Uniform Trust Code<\/a> by Maureen L. O\u2019leary (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

A Remarkable Man; an Extraordinary Year<\/a> by Karen M. Moore (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

A Response to Democracy and Trusts<\/a> by Jake Calvert (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

A Safe Harbor in the Medicaid Adventure: Lady Bird and Transfer on Death Deeds<\/a> by Gerry W. Beyer (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

A Sale to a BIDIT Should Work as Well as a Sale to an IDIT<\/a> by Michael D. Mulligan (Volume 46, Number 3 – Summer 2021)<\/p>\n\n\n\n

A Short, Practical Private Placement Life Insurance Primer: or Why Estate Planners Need to Understand Things Like Facultative Reinsurance<\/a> by Richard Kagan and Jon Gallo (Volume 37, Number 1 – Summer 2011)<\/p>\n\n\n\n

A Summary, Checklist, and Chart of Marital Deduction Formulas for Attorneys<\/a> by Sebastian V. Grassi, Jr. (Volume 30, Number 1 – Summer 2004)<\/p>\n\n\n\n

Achieve the Promise\u2014and Limit the Risk\u2014of Multi-participant Trusts<\/a> by John P.C. Duncan and Anita M. Sarafa (Volume 36, Number 4 – Spring 2011)<\/p>\n\n\n\n

Actec Amicus Brief in Kimbell V. United States of America<\/a> by Milford B. Hatcher, Jr., T. Randolph Harris, Jennifer Jordan McCall, Carol A. Harrington, Ronald D. Aucutt and Edward F. Koren (Volume 30, Number 1 – Summer 2004)<\/p>\n\n\n\n

Actec Amicus Brief in Strangi V. Commissioner of Internal Revenue<\/a> by Milford B. Hatcher, Jr., Ronald D. Aucutt, Dennis I. Belcher, Edward F. Koren, Carlyn S. McCaffrey, and Pam H. Schneider (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

Adult Guardianship Privacy, Redaction, and Professional Responsibility<\/a> by Alberto B. Lopez (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Adversity After Bosch<\/a> by Shirley L. Kovar (Volume 28, Number 2 – Fall 2002)<\/p>\n\n\n\n

Alkaline Hydrolysis<\/a> by Victoria J. Haneman (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Alternative Dispute Resolution and the Uniform Trust Code \u2014 Colorado\u2019s Approach<\/a> by Darla L. Daniel (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Am I My Brother’s Keeper: Willful Misconduct And The Directed Trustee Under The Uniform Directed Trust Act<\/a> by Jane Ditelberg (Volume 44, Number 2 – Spring 2019)<\/p>\n\n\n\n

An Alternate Approach to Situs Determination for Partnership Interests<\/a> by Jack Spencer (Volume 46, Number 3 – Summer 2021)<\/p>\n\n\n\n

An Analysis of Grat “Immunization”<\/a> by David L. Weinreb and Gregory D. Singer (Volume 34, Number 3 – Winter 2008)<\/p>\n\n\n\n

An Historical and Empirical Analysis of the Cy-Pres Doctrine<\/a> by Christopher J. Ryan, Jr. (Volume 48, Number 3 – Summer 2023)<\/p>\n\n\n\n

An In-Bound Tax Trap for Unsuspecting Grantors<\/a> by Henry S. Ziegler (Volume 29, Number 1 – Summer 2003)<\/p>\n\n\n\n

Anatomy of an Anomaly: How the Qdot Credit Provisions Defy Logic and the Principles of the Marital and Charitable Deductions<\/a> by Edward A. McCoyd and Jon Perrelle (Volume 38, Number 2 & 3 – Fall 2012\/Winter 2012)<\/p>\n\n\n\n

Application to Lawyers of Current Anti-money Laundering Rules Adopted by the Financial Action Task Force on Money Laundering (Fatf) and the United States Government: Recommendations of Good Practices for Actec Fellows<\/a> by Henry Christensen III (Volume 31, Number 4 – Spring 2006)<\/p>\n\n\n\n

Appropriate Housing for Older Clients<\/a> by Lawrence A. Frolik (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Arbitration in Estate and Trust Disputes: Friend or Foe?<\/a> by Bridget A. Logstrom (Volume 30, Number 4 – Spring 2005)<\/p>\n\n\n\n

Are the Justifications for the Rule Against Perpetuities Still Persuasive?<\/a> by Tye J. Klooster (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

Asset Protection and Tenancy by the Entirety<\/a> by Fred Franke (Volume 34, Number 4 – Spring 2009)<\/p>\n\n\n\n

Availability of a Qualified Severance (I) if the Severance Changes Beneficial Interests or Otherwise Coincides With Changes in Beneficial Interest and (Ii) if Remainder Dispositions Are Outright<\/a> by Jerold I. Horn (Volume 33, Number 2 – Fall 2007)<\/p>\n\n\n\n

Beyond Donor Intent: Leveraging Cy Pres to Remedy Unintended Burdens Caused by Charitable Gifts<\/a> by Katie Magallanes (Volume 40, Number 2 & 3 – Fall\/Winter 2014)<\/p>\n\n\n\n

Beyond UTC Section 808 and the Uniform Directed Trust Act<\/a> by Wayne E. Reames (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Black Deaths Should Matter, Too!: Estate Planning as a Tool for Antiracists<\/a> by Terrence M. Franklin (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Blood and Behavior<\/a> by Anne-Marie Rhodes (Volume 36, Number 1 – Summer 2010)<\/p>\n\n\n\n

Book Review: Robespierre Meets the Foreign Tax Credit: Reflections on Piketty\u2019s \u201ccapital in the Twenty-first Century\u201d and the Contemporary Tax Policy Debate<\/a> by Michael A. Livingston (Volume 40, Number 1 – Spring 2014)<\/p>\n\n\n\n

Book Review\u2014The Prudent Investor Act: A Guide to Understanding<\/a> by Robert B. Wolf (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

Brief Comment on Trustee Prudence and Passive Investing<\/a> by C. Raymond Radigan and Jennifer F. Hillman (Volume 44, Number 3 – Summer 2019)<\/p>\n\n\n\n

Business Succession Planning, Profits Interests and \u00a7 2701<\/a> by Richard B. Robinson (Volume 34, Number 4 – Spring 2009)<\/p>\n\n\n\n

California Income Taxation of Trusts and Estates<\/a> by Richard S. Kinyon, Kim Marois, and Sonja K. Johnson (Volume 39, Number 1 & 2 – Spring 2013\/Fall 2013)<\/p>\n\n\n\n

Can State Law Remedies Revive Statutes Stricken by Erisa\u2019s Preemption Provision?<\/a> by Justin A. Kesselman (Volume 38, Number 2 & 3 – Fall 2012\/Winter 2012)<\/p>\n\n\n\n

Changing Demographics, Elder Law, and Trusts and Estates<\/a> by Naomi Cahn (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Charitable Gift Annuities<\/a> by William Finestone (Volume 29, Number 1 – Summer 2003)<\/p>\n\n\n\n

Charitable Gift of Partial Interest In Co-Op\u2014Issues Galore<\/a> by Conrad Teitell (Volume 28, Number 1 – Summer 2002)<\/p>\n\n\n\n

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide<\/a> by Christopher R. Hoyt (Volume 36, Number 4 – Spring 2011)<\/p>\n\n\n\n

Charitable Gifts Made by S Corporations: Opportunities and Challenges<\/a> by Christopher R. Hoyt (Volume 36, Number 3 – Winter 2010)<\/p>\n\n\n\n

Charitable Giving\u2014year-end Planning<\/a> by Conrad Teitell (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

Coming Ashore \u2014 Planning for Year 2017 Offshore Deferred Compensation Arrangements: Using Clats, Ppli and Preferred Partnerships and Consideration of the Charitable Partial Interest Rules<\/a> by N. Todd Angkatavanich, Jonathan G. Blattmachr, and James R. Brockway (Volume 39, Number 1 & 2 – Spring 2013\/Fall 2013)<\/p>\n\n\n\n

Comment on the Barnes Foundation Case<\/a> by Terrance A. Kline (Volume 31, Number 3 – Winter 2005)<\/p>\n\n\n\n

Commentary<\/a> by Ronald H. Jensen (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Commentary on Dependent Disclaimers, by Katheleen R. Guzman<\/a> by Bich-Nga H. Nguyen (Volume 42, Number 2 – Fall 2016)<\/p>\n\n\n\n

Commentary on Discretionary Trusts: an Update by Richard C. Ausness<\/a> by Alexander A. Bove, Jr. (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

Comments of the College on Circular 230 Regulations<\/a> by ACTEC Task Force on Circular 230 (Volume 31, Number 1 – Summer 2005)<\/p>\n\n\n\n

Comments of the College on Proposed Qualified Severance Regulations<\/a> by Robert J. Rosepink (Volume 30, Number 4 – Spring 2005)<\/p>\n\n\n\n

Commissioner V. Estate of Bosch<\/a> by Jonathan G. Blattmachr and Madeline J. Rivlin (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Commissioner V. Estate of Hubert<\/a> by Kristen E. Caverly (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Commissioner V. Estate of Noel<\/a> by John McGown, Jr. and Jason Melville (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Common Law Business Trusts, Anonymity, and Inclusion<\/a> by Eric C. Chaffee (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Community Property Issues for Non-Community Property Practitioners<\/a> by David W. Reinecke (Volume 28, Number 3 – Winter 2002)<\/p>\n\n\n\n

Comparison of the Twelve Domestic Asset Protection Statutes<\/a> by David G. Shaftel (Volume 34, Number 4 – Spring 2009)<\/p>\n\n\n\n

Computing Market Adjusted Damages in Fiduciary Surcharge Cases Using Modern Portfolio Theory<\/a> by Edward A. Moses, J. Clay Singleton and Stewart Andrew Marshall, III (Volume 31, Number 1 – Summer 2005)<\/p>\n\n\n\n

Conceiving the Inconceivable: Legal Recognition of the Posthumously Conceived Child<\/a> by Kathryn Venturatos Lorio (Volume 34, Number 3 – Winter 2008)<\/p>\n\n\n\n

Confronting the New Expatriation Tax: Advice for the U.s. Green Card Holder<\/a> by John L. Campbell and Michael J. Stegman (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

Consequences of PLR 200231011: Cottage Savings or Cottage Industry?<\/a> by Barbara A. Sloan (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

Construing Wills and Trusts During the Estate Tax Hiatus in 2010<\/a> by S. Alan Medlin, Howard M. Zaritsky and F. Ladson Boyle (Volume 36, Number 2 – Fall 2010)<\/p>\n\n\n\n

Coping with Continuing Uncertainty in FLP\/LLC-Based Valuation Discount Strategies<\/a> by Owen G. Fiore (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

Covid-19 and Its Impact on America\u2019s Retirement System<\/a> by David English (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Creditor Rights in Nonprobate Assets<\/a> by Robert M. Brucken (Volume 31, Number 3 – Winter 2005)<\/p>\n\n\n\n

Creed or Code: the Calling of the Counselor in Advising Families<\/a> by Ronald D. Aucutt (Volume 36, Number 4 – Spring 2011)<\/p>\n\n\n\n

Cross-border Attestation and Interjurisdictional Wills<\/a> by Richard F. Storrow (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Dead Hand Investing: the Enforceability of Trust Investment Directives<\/a> by Jeffrey A. Cooper (Volume 37, Number 3 – Winter 2011)<\/p>\n\n\n\n

Dead Men (and Women) Should Tell Tales: Narrative, Intent, and the Construction Of Wills<\/a> by Karen J. Sneddon (Volume 46, Number 2 – Spring 2021)<\/p>\n\n\n\n

Death by Deduction: Section 2058 and the Decline of State Death Taxes<\/a> by Jeffrey A. Cooper (Volume 48, Number 2 – Spring 2023)<\/p>\n\n\n\n

Decanting Snts: Preserving Ssi Eligibility by Avoiding Early Termination Policy<\/a> by Amy J. Fanzlaw (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Decision And Persuasion: Re-conceiving The Role Of The Planner Where Undue Influence Is Suspected<\/a> by James C. Milton and Katheleen R. Guzman (Volume 44, Number 1 – Winter 2019)<\/p>\n\n\n\n

Deductibility of Investment Advisory Expenses by Individuals, Estates and Non-grantor Trusts<\/a> by Domingo P. Such, III and Thomas P. Ward (Volume 35, Number 4 – Spring 2010)<\/p>\n\n\n\n

Deducting Family Office Investment Expenses After Lender<\/a> by Robert Daily (Volume 45, Number 3 – Spring\/Summer 2020)<\/p>\n\n\n\n

Deduction of Trust Expenses for Outside Investment Advisory Fees<\/a> by James L. Boring (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

Defending Dependent Disclaimers<\/a> by Katheleen R. Guzman (Volume 42, Number 2 – Fall 2016)<\/p>\n\n\n\n

Defending Discounts for Lack of Marketability<\/a> by Shannon P. Pratt (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Democracy and Trusts<\/a> by Carla Spivack (Volume 42, Number 3 – Winter 2017)<\/p>\n\n\n\n

Dennis Belcher<\/a> by Anne Marie Whittemore (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Dennis Belcher<\/a> by Skip Fox (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Dennis Belcher: a Good, Gifted, and Decent Man<\/a> by Daniel H. Markstein, Iii (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Dennis Belcher\u2019s Little Red Book: the Wit and Wisdom of Dennis Belcher<\/a> by Steve R. Akers (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Dennis Irl Belcher: an Appreciation<\/a> by James H. Walsh (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Dependent Disclaimers<\/a> by Katheleen R. Guzman (Volume 42, Number 2 – Fall 2016)<\/p>\n\n\n\n

Dependent Disclaimers – Who Wields the Power?<\/a> by Christina Ciaramella D\u2019Elia, Esq (Volume 42, Number 2 – Fall 2016)<\/p>\n\n\n\n

Dickman V. Commissioner<\/a> by Carlyn S. McCaffrey and John C. McCaffrey (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Disclaimer Talk<\/a> by Richard V. Wellman (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

Discretionary Trusts: an Update<\/a> by Richard C. Ausness (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Domestic Asset Protection Trusts: Key Issues and Answer<\/a> by David G. Shaftel (Volume 30, Number 1 – Summer 2004)<\/p>\n\n\n\n

Domestic Asset Protection Trusts: the Risks and Roadblocks Which May Hinder Their Effectiveness<\/a> by Michael A. Passananti (Volume 32, Number 3 – Winter 2006)<\/p>\n\n\n\n

Don\u2019t Nothing Last Forever\u2014Unwinding the FLP to the Haunting Melodies of Subchapter K<\/a> by Richard B. Robinson (Volume 28, Number 4 – Spring 2003)<\/p>\n\n\n\n

Drafting a Flexible Irrevocable Life Insurance Trust<\/a> by Sebastian V. Grassi, Jr. (Volume 31, Number 3 – Winter 2005)<\/p>\n\n\n\n

Drafting Flexible Irrevocable Trusts<\/a> by Jonathan C. Lurie and William R. Burford (Volume 33, Number 1 – Summer 2007)<\/p>\n\n\n\n

Drafting the Marital Deduction Disclaimer Trust<\/a> by Sebastian V. Grassi, Jr. (Volume 27, Number 4 – Spring 2002)<\/p>\n\n\n\n

Drafting Under the Upoaa: Safeguarding Against Elder Financial Exploitation Without Compromising Autonomy<\/a> by Jessica A. Liebau (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Elder Law: Introduction<\/a> by Alyssa A. DiRusso (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Elegy<\/a> by William P. LaPiana (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Eliminate State Tax on Trust Income: a Comprehensive Update on Planning With Incomplete Gift Non-grantor Trusts<\/a> by Kevin R. Ghassomian (Volume 39, Number 3 – Winter 2013)<\/p>\n\n\n\n

Enhancing the Use of Spousal Disclaimers That Salvage Exemptions but Do Not Forgo Enjoyment<\/a> by Jerold I. Horn (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Estate Planning \u2014 an Oxymoron? Thinking About Retroactivity or Repeal in 2010 and Estate Tax With Portability<\/a> by Shirley L. Kovar (Volume 36, Number 1 – Summer 2010)<\/p>\n\n\n\n

Estate Planning After Estate Tax Repeal (or Reform)<\/a> by Louis A. Mezzullo (Volume 31, Number 4 – Spring 2006)<\/p>\n\n\n\n

Estate Planning and Drafting for the Economic Growth and Tax Relief Reconciliation Act of 2001 (\u201cEGTRRA\u201d)<\/a> by Jerold I. Horn (Volume 27, Number 2 – Fall 2001)<\/p>\n\n\n\n

Estate Planning and the Pending Deal: Lessons From the Merger Arbitrage Market<\/a> by Espen Robak (Volume 31, Number 4 – Spring 2006)<\/p>\n\n\n\n

Estate Planning and Trust Management for a Brave New World: It\u2019s All in the Family . . . What\u2019s a Family?<\/a> by R. Hugh Magill (Volume 44, Number 3 – Summer 2019)<\/p>\n\n\n\n

Estate Planning for Cannabis Business Owners: an Introduction<\/a> by Bridget J. Crawford & Jonathan G. Blattmachr (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Estate Planning for Retirement Benefits After the Secure Act<\/a> by Richard L. Kaplan (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Estate Planning for the Apocalypse<\/a> by Carla Spivack (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

Estate Planning for the Unmarried Couple\/non-traditional Family<\/a> by Wendy S. Goffe (Volume 31, Number 3 – Winter 2005)<\/p>\n\n\n\n

Estate Planning Issues With Intra-family Loans and Notes<\/a> by Stephen R. Akers and Philip J. Hayes (Volume 38, Number 2 & 3 – Fall 2012\/Winter 2012)<\/p>\n\n\n\n

Estate Planning With Qtip Trusts After the 2001 Tax Act<\/a> by Sebastian V. Grassi, Jr. (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

Estate Tax Deductions for Interest Paid on Loans Taken in Order to Pay Estate Taxes<\/a> by Daniel Baltuch (Volume 37, Number 3 – Winter 2011)<\/p>\n\n\n\n

Estate Tax Valuation of Property Sold After Death<\/a> by William H. Soskin (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

Et Tu (a)(2)? Blattmachr & Gans Dismantle Tax Court\u2019s Powell Analysis<\/a> by N. Todd Angkatavanich, James I. Dougherty and Eric Fischer (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Et Tu Counselor? Fiduciary\u2019s Attorneys\u2019 Ethical Duty to the Vulnerable<\/a> by Richard J. Goralewicz (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Ethical Challenges in Representing Families in Family Limited Partnerships<\/a> by Mary F. Radford (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

Evidencing Care, Skill and Caution in the Management of Ilits (Part 3 of 4)<\/a> by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 32, Number 2 – Fall 2006)<\/p>\n\n\n\n

Evidentiary Issues Involving Pre-Execution Practice and Drafting<\/a> by ACTEC Fiduciary Litigation Committee (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

Explaining the \u201cinexplicable\u201d: a Response to Powers of Attorney Under the Uniform Power of Attorney Act Including Reference to Virginia Law by F. Philip Manns, Jr<\/a> by Andrew H. Hook and Jessica A. Hayes (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

Extensions of Time to Make Timely Gst Exemption Allocations and Reverse Qtip Elections<\/a> by Lloyd Leva Plaine (Volume 34, Number 1 – Summer 2008)<\/p>\n\n\n\n

Family Limited Partnerships and Section 2036: Not Such a Good Fit<\/a> by Mitchell M. Gans and Jonathan G. Blattmachr (Volume 42, Number 3 – Winter 2017)<\/p>\n\n\n\n

Family Limited Partnerships, Bona Fide Sales, and Inadequate Consideration<\/a> by Grayson M.P. Mccouch (Volume 47, Number 2 & 3 – Spring\/Summer 2022)<\/p>\n\n\n\n

Family Offices: Securities and Commodities Law Issues<\/a> by Audrey C. Talley (Volume 34, Number 4 – Spring 2009)<\/p>\n\n\n\n

Family Values: an Evaluation of Internal Revenue Code Sections 2703 and 2704(B)<\/a> by David Berke (Volume 41, Number 1 – Spring 2015)<\/p>\n\n\n\n

Federal Securities Laws and Administration of the Grantor Retained Annuity Trust<\/a> by Diana Hastings Temple and Nicholas Unkovic (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Fees, Fees, Fees: a Blessing and a Bane, How to Charge, Collect, and Defend Them<\/a> by Martin A. Heckscher (Volume 31, Number 1 – Summer 2005)<\/p>\n\n\n\n

Fidelity-philadelphia Trust Co. V. Smith<\/a> by Deborah V. Dunn and Domingo P. Such, III (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Fiduciary Accounting Statutes for the 21st Century<\/a> by Julia C. Zajac Robert Whitman (Volume 36, Number 2 – Fall 2010)<\/p>\n\n\n\n

Fifteen Post-Mortem Tax Planning Strategies \u2014 It\u2019s Not Too Late to Plan Just Because Your Client Has Died<\/a> by Steve R. Akers (Volume 29, Number 3 – Winter 2003)<\/p>\n\n\n\n

Fifteen Years of Sales to Idits\u2014where Are We Now?<\/a> by Michael D. Mulligan (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

Final Minimum Distribution Regulations: Selected Issues<\/a> by Natalie B. Choate (Volume 28, Number 3 – Winter 2002)<\/p>\n\n\n\n

Fixing Broken Irrevocable Trusts<\/a> by Alan S. Acker (Volume 31, Number 3 – Winter 2005)<\/p>\n\n\n\n

Flexible Beneficiary Trusts: Reducing Income Tax on Non-grantor Trusts<\/a> by Jonathan G. Blattmachr & Martin M. Shenkman (Volume 47, Number 2 & 3 – Spring\/Summer 2022)<\/p>\n\n\n\n

Florida\u2019s Homestead Laws: Pitfalls and Traps for the Non-Florida Practitioner<\/a> by David Pratt and Barry A. Nelson (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Flps and the 2036(a) Bona Fide Sale Exception: the Vital Role of the Presumption of Adequate and Full Consideration<\/a> by Layne T. Smith (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

Foreword \u2014 Change Is Constant in Estate Planning: Reflections of an Actec Law Journal Editor<\/a> by Bridget J. Crawford (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Foreword \u2014 Festschrift in Memory of Dennis I. Belcher<\/a> by Bridget J. Crawford (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Foreword \u2013 the Supreme Court\u2019s Estate Planning Jurisprudence<\/a> by Bridget J. Crawford (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Foreword to the 2016 Joseph Trachtman Memorial Lecture<\/a> by Michael H. Barker and William I. Sanderson (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Foreword: Twenty Years of the Uniform Trust Code<\/a> by Jeffrey A. Cooper (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Fringe Inheriting: Probate Avoidance at Both Ends of the Wealth Spectrum<\/a> by Allison Tait (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

From Strength To Strength: A Comment On Morley And Sitkoff’s Making Directed Trusts Work<\/a> by James P. Spica (Volume 44, Number 2 – Spring 2019)<\/p>\n\n\n\n

From the School of Hard Knocks: Thoughts on the Initial Estate Planning Interview<\/a> by L. Paul Hood, Jr. (Volume 27, Number 4 – Spring 2002)<\/p>\n\n\n\n

Functional Siblings, Donor-conceived People \u2013 and Intestacy<\/a> by Naomi R. Cahn (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Fundamentals of Asset Protection Planning<\/a> by Duncan E. Osborne and John A. Terrill, II (Volume 31, Number 4 – Spring 2006)<\/p>\n\n\n\n

Gifts in Contemplation of Death: Why Can\u2019t Section 2035 Simply Die?<\/a> by Stephanie J. Willbanks (Volume 45, Number 2 – Winter 2020)<\/p>\n\n\n\n

Gifts to Minors After 2001: Minors\u2019 Trusts, Qualified Tuition Programs, Education IRAs and Custodial Accounts Compared<\/a> by William H. Soskin (Volume 27, Number 4 – Spring 2002)<\/p>\n\n\n\n

Going the Distance: How Increased Client Contact Can Benefit Clients and Their Attorneys <\/a>by Ashleigh Gough (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Grat Expectations: Questioning, Challenging, and Litigating the Service Position on Estate Tax Inclusion of Grantor Retained Annuity Trusts<\/a> by Michael D. Whitty (Volume 36, Number 1 – Summer 2010)<\/p>\n\n\n\n

GRAT Strategies\u2014Ringing the Bell at the County Fair<\/a> by Steve R. Akers and Andrew M. Parker (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

Gst Qualified Severance Regulations: Final and Proposed<\/a> by Marc A. Chorney (Volume 33, Number 2 – Winter 2007)<\/p>\n\n\n\n

Hackl Debacle: Are the Annual Exclusion and Discounts Mutually Exclusive for Gifts of Closely-Held Business Interests?<\/a> by Jerome A. Deener (Volume 28, Number 2 – Fall 2002)<\/p>\n\n\n\n

Health Savings Accounts\u2014what You Need to Know<\/a> by Louis A. Mezzullo (Volume 30, Number 1 – Summer 2004)<\/p>\n\n\n\n

Hedge Funds: A Critical Examination<\/a> by Patrick J. Collins (Volume 28, Number 1 – Summer 2002)<\/p>\n\n\n\n

Heirs in the Freezer Bronze Age Biology Confronts Biotechnology<\/a> by Dominic J. Campisi, Claudia Lowder, and Naznin Bomi Challa (Volume 36, Number 1 – Summer 2010)<\/p>\n\n\n\n

Heirs Property: An Examination of Probate Costs and the Costs of Postmortem Probate Inaction<\/a> by Reid Kress Weisbord (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

Helvering V. Clifford<\/a> by Mark L. Ascher (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Helvering V. Horst<\/a> by Jerome M. Hesch and David J. Herzig (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Helvering V. Safe Deposit & Trust Co.<\/a> by Samuel A. Donaldson (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Honoring Probable Intent in Intestacy: An Empirical Assessment of the Default Rules and the Modern Family<\/a> by Danaya C. Wright and Beth Sterner (Volume 42, Number 3 – Winter 2017)<\/p>\n\n\n\n

How Gender and Other Identity Factors Influence Attitudes Toward Will Making: Lessons from Australia<\/a> by Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte & Uwe Dulleck (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

How to Draft Trusts to Own Retirement Benefits<\/a> by Keith A. Herman 207 (Volume 39, Number 3 – Winter 2013)<\/p>\n\n\n\n

I Dig It, but Congress Shouldn\u2019t Let Me: Closing the Idgt Loophole<\/a> by Daniel L. Ricks (Volume 36, Number 3 – Winter 2010)<\/p>\n\n\n\n

Identity Appropriation and Wealth Transfer: Twain, Cord, and the Post-mortem Right of Publicity<\/a> by Alyssa A. Dirusso and Timothy J. Mcfarlin (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Ilit Asset Management: the Written Investment Policy Statement (Part 4 of 4)<\/a> by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 32, Number 3 – Winter 2006)<\/p>\n\n\n\n

Impact on States of Federal Estate Tax \u201cRepeal\u201d<\/a> by Joshua S. Rubinstein (Volume 28, Number 3 – Winter 2002)<\/p>\n\n\n\n

In Defense of Friedman: a Reply to Professor Guzman<\/a> by Jeffrey A. Cooper (Volume 42, Number 2 – Fall 2016)<\/p>\n\n\n\n

In Memoriam Dennis Belcher: Lessons I Learned at the Feet of the Master<\/a> by Dana G. Fitzsimons, Jr. (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

In Memory of Dennis Belcher<\/a> by C. Ware Palmer (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

In Re Estate of Feinberg: When Legal Fees Consume an Estate\u2014restrictive Clauses Are Moot<\/a> by James H. Cundiff and Andrew D. Copans (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

Incentive Trusts: Considerations, Uses and Alternatives<\/a> by Marjorie J. Stephens (Volume 29, Number 1 – Summer 2003)<\/p>\n\n\n\n

Incentivizing Wills Through Tax<\/a> by Margaret Ryznar (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Income Tax Planning for Long-Term Care<\/a> by David M. English (Volume 28, Number 1 – Summer 2002)<\/p>\n\n\n\n

Incorporating Social Justice and Environmental Sustainability into Estate Planning Through Conservation Easements<\/a> by Trace Brooks (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

Innovative Clat Structures: Providing Economic Efficiencies to a Wealth Transfer Workhorse<\/a> by Paul S. Lee, Turney P. Berry, and Martin Hall (Volume 37, Number 1 – Summer 2011)<\/p>\n\n\n\n

Insurable Interests: Apr\u00e9s Chawla, Le Deluge?<\/a> by Mary Ann Mancini and Howard M. Zaritsky (Volume 32, Number 3 – Winter 2006)<\/p>\n\n\n\n

Inter Vivos Cruts and Crats\u2014irs Opens Pandora\u2019s Box With Spousal “Right of Election”<\/a> by Conrad Teitell (Volume 31, Number 1 – Summer 2005)<\/p>\n\n\n\n

Intestacy, Wills, and Intent: a Short Comment on Wright & Sterner<\/a> by David Horton (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Introduction to Housing Issues of the Elderly<\/a> by Stuart D. Zimring (Volume 28, Number 1 – Summer 2002)<\/p>\n\n\n\n

Investing in and for the Future: ESG Investing for Trust Assets Under the Prudent Investor Rule<\/a> by Jane Gorham Ditelberg (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Ira Administration for High Net Worth Clients and Their Beneficiaries\u2014unique Challenges and Best Practices for Financial Institutions<\/a> by Svetlana V. Bekman (Volume 39, Number 3 – Winter 2013)<\/p>\n\n\n\n

Irwin V. Gavit<\/a> by William P. LaPiana (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Is Estate Planning Ethical in an Increasingly Inequitable World?<\/a> by Harry S. Margolis (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

Is Your (Ethical) Will in Order?<\/a> by Zoe M. Hicks (Volume 33, Number 2 – Winter 2007)<\/p>\n\n\n\n

It Should Not Be This Hard: a Look at Trusts as Beneficiaries of Retirement Benefits<\/a> by Alvin J. Golden (Volume 36, Number 2 – Fall 2010)<\/p>\n\n\n\n

Janus as a Client: Ethical Obligations When Your Client Plays Two Roles in One Fiduciary Estate<\/a> by Karen E. Boxx and Philip N. Jones (Volume 44, Number 3 – Summer 2019)<\/p>\n\n\n\n

Joining the Global Community in the Fight Against Financial Secrecy: Congress Enacts the Corporate Transparency Act to Mandate Beneficial Ownership Reporting in the United States<\/a> by Glenn G. Fox, Raj A. Malviya, Michael A. Breslow, and Kevin L. Shepherd (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Just Say No: Reasons States Have Not Adopted the UTC<\/a> by Robert Barton (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Keeping the Cabin in the Family: a Guide to Joint Ownership and Use<\/a> by Wendy S. Goffe (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

Killing Your Chances of Inheriting: the Problem With the Application of the Slayer Statute to Cases of Assisted Suicide<\/a> by Ryan Konsdorf and Scott Alden Prulhiere (Volume 39, Number 3 – Winter 2013)<\/p>\n\n\n\n

Larger Than Life<\/a> by Carol Harrington (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Leach V. Hyatt: Recasting Indefiniteness<\/a> by Thomas E. Simmons (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Litigation and the Total Return Trust<\/a> by Margaret E.W. Sager (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

Little Red Riding Hood or the Wolf: How Far Can an Agent Reach Into Grandmother\u2019s Pocketbook?<\/a> by Erica E. Lord (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Longmeyer Exposes (or Creates) Uncertainty About the Duty to Inform Remainder Beneficiaries of a Revocable Trust<\/a> by Turney P. Berry, David M. English and Dana G. Fitzsimons, Jr. (Volume 35, Number 2 – Fall 2009)<\/p>\n\n\n\n

Looking Back and Looking Ahead: Preparing Your Practice for the Future: Do Not Get Behind the Change Curve<\/a> by Jonathan G. Blattmachr (Volume 36, Number 1 – Summer 2010)<\/p>\n\n\n\n

Maintaining Client Privacy in an Increasingly Public World<\/a> by Mel M. Justak & Anne-Marie Rhodes (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Major Reforms of the Property Restatement and the Uniform Probate Code: Reformation, Harmless Error, and Nonprobate Transfers<\/a> by John H. Langbein (Volume 38, Number 1 – Spring 2012)<\/p>\n\n\n\n

Making Directed Trusts Work: The Uniform Directed Trust Act<\/a> by John D. Morley and Robert H. Sitkoff (Volume 44, Number 1 – Winter 2019)<\/p>\n\n\n\n

Managing Family Wealth Through a Private Trust Company<\/a> by Alan V. Ytterberg and James P. Weller (Volume 36, Number 3 – Winter 2010)<\/p>\n\n\n\n

Marital Versus Nonmarital Entitlements<\/a> by Raymond C. O\u2019Brien (Volume 45, Number 2 – Winter 2020)<\/p>\n\n\n\n

Marriage: the Surest Way to Entitlements<\/a> by L. Victoria Meierm (Volume 45, Number 3 – Spring\/Summer 2020)<\/p>\n\n\n\n

Married is as Married Does(?)<\/a> by William P. Lapiana (Volume 45, Number 3 – Spring\/Summer 2020)<\/p>\n\n\n\n

Married, With Children at Death<\/a> by Emily S. Taylor Poppe (Volume 47, Number 2 & 3 – Spring\/Summer 2022)<\/p>\n\n\n\n

Marvin Claims at Death<\/a> by Patricia A. Cain (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

Master Limited Partnerships: Aid to an S Election?<\/a> by Robert C. Miller (Volume 29, Number 3 – Winter 2003)<\/p>\n\n\n\n

Mccord to Holman\u2014five Years of Value Judgments<\/a> by Cynthia A. Duncan, John R. Jones, Jr., and James D. Spratt, Jr. (Volume 34, Number 4 – Spring 2009)<\/p>\n\n\n\n

Mccord V. Commissioner: Defined Value Clauses Redefined?<\/a> by Scott Andrew Bowman (Volume 33, Number 2 – Winter 2007)<\/p>\n\n\n\n

Means to an End: Electively Forcing Vesting to Suit Tax Rules Against Perpetuities<\/a> by James P. Spica (Volume 40, Number 2 & 3 – Fall\/Winter 2014)<\/p>\n\n\n\n

Measuring the Effectiveness of a Trust Portfolio\u2019s Diversification<\/a> by Edward A. Moses, J. Clay Singleton and Stewart A. Marshall III (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

Medicaid Estate Recovery: Friend or Foe? <\/a>by Lisa M. Neeley (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Medicaid Planning for Long-term Care: California Style<\/a> by John A. Miller and Vanessa S. Stroud (Volume 41, Number 2 & 3 – Fall 2015 \/ Winter 2016)<\/p>\n\n\n\n

Medical and Legal Implications of Impaired Financial Capacity in Aging and Dementia<\/a> by Edmund W. Granski, Jr. and Milap A. Nowrangi (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Memories of a Partner, Colleague, Servant-leader, and Friend<\/a> by Ronald D. Aucutt (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Memories of Dennis Belcher<\/a> by Lou and Judi Mezzullo (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Merril V. Fahs<\/a> by Kevin E. Packman (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Modern Portfolio Theory and the Prudent Investor Act<\/a> by Edward A. Moses, J. Clay Singleton, and Stewart A. Marshall III (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

Modernizing Trusts and Estates: Introduction<\/a> by Alyssa A. DiRusso (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Modification of Duties and Liabilities of Trustees<\/a> by Charles A. Redd (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

Multi-Jurisdictional Practice Issues for Estate Planners<\/a> by Richard B. Gregory (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

Multi-level Discounts for Tiered Entities\u2014insights From Historical Case Law<\/a> by James G. Rabe (Volume 35, Number 2 – Fall 2009)<\/p>\n\n\n\n

Municipal Bonds: Tax Free Income Vs. Trustee Obligation Avoid Unwarranted Costs<\/a> by Patrick J. Collins (Volume 33, Number 2 – Winter 2007)<\/p>\n\n\n\n

My Basement Is Filled with Pornography! But\u2014You Don\u2019t Have a Basement.<\/a> by Clifton B. Kruse (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

My Response to Beyer and Bove<\/a> by Richard C. Ausness (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

New Penalties on Appraisers and Related Valuation Worries Spawned by the Pension Protection Act of 2006<\/a> by Diana S. C. Zeydel, Mitchell M. Gans and Jonathan G. Blattmachr (Volume 32, Number 4 – Spring 2007)<\/p>\n\n\n\n

New Rules Govern Deferred Compensation Arrangements<\/a> by Louis A. Mezzullo (Volume 32, Number 4 – Spring 2007)<\/p>\n\n\n\n

New Tax Court Cases: Developments in Planning with Family Limited Partnerships<\/a> by S. Stacy Eastland (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

News About the Uniform International Wills Act<\/a> by Richard V. Wellman (Volume 27, Number 2 – Fall 2001)<\/p>\n\n\n\n

No Lapse Guarantee Life Insurance Policies: the Answer to an Insured\u2019s Prayer or a Fiduciary Nightmare?<\/a> by John T. Bannen (Volume 30, Number 4 – Spring 2005)<\/p>\n\n\n\n

Non-Court Administration of Estates Now Available in Two-Thirds of the States<\/a> by Robert M. Brucken (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

Of Privacy and Publicity: Symbiotic Rights (or Wellspring of Obfuscation)<\/a> by Jeffrey L. Carson and Trace Brooks (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Oklahoma Tax Commission V. United States<\/a> by Thomas E. Simmons (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Organizing Wealthy Families Around Family Value and Vision<\/a> by Gerald Le Van (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

Our Wealth Transfer Tax System \u2013 a View From the 100th Year<\/a> by Carlyn S. McCaffrey & John C. McCaffrey (Volume 41, Number 1 – Spring 2015)<\/p>\n\n\n\n

Outright Does Not Always Mean Outright<\/a> by Charles D. Fox IV and Thomas W. Abendroth (Volume 32, Number 4 – Spring 2007)<\/p>\n\n\n\n

Outside the Box on Estate Tax Reform: Reviewing Ideas to Simplify Planning<\/a> by Dennis I. Belcher (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Over My Dead Body: Preventing and Resolving Disputes Regarding the Disposition of the Dead<\/a> by Shawn Irwin Walker (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

Paying for Long-Term Care: Alternatives to Medicaid<\/a> by Keith Bradoc Gallant (Volume 28, Number 1 – Summer 2002)<\/p>\n\n\n\n

Paying the Estate Tax in Installments: Now More User Friendly<\/a> by Louis A. Mezzullo (Volume 34, Number 1 – Summer 2008)<\/p>\n\n\n\n

Personal Reflections About Working With Dennis, the Best Trusts and Estates Lawyer in Virginia<\/a> by Howard M. Zaritsky (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Pick on Someone Your Own Size: Exposing the Account Owner\u2019s Silent Assault on \u00a7 529 Savings Accounts<\/a> by Adam Winger (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

Planned Parenthood: Adult Adoption and the Right of Adoptees to Inherit<\/a> by Richard C. Ausness (Volume 41, Number 2 & 3 – Fall 2015 \/ Winter 2016)<\/p>\n\n\n\n

Planning for Disability<\/a> by William L. E. Dussault (Volume 33, Number 1 – Summer 2007)<\/p>\n\n\n\n

Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations<\/a> by Marcia Chadwick Holt (Volume 27, Number 1 – Summer 2001)<\/p>\n\n\n\n

Planning for the HIPAA Privacy Rule<\/a> by Michael L. Graham and Jonathan G. Blattmachr (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Planning to Minimize or Avoid State Income Tax on Trusts<\/a>\u00a0by Richard W. Nenno (Volume 34, Number 3 – Winter 2008)<\/p>\n\n\n\n

Policy over Doctrine: A Brief History of US Trust Law<\/a> by Lucas Clover-Alcolea (Volume 49, Number 2 \u2013 Spring 2024)<\/p>\n\n\n\n

Porperty Division at Divorce or Death for Married Couples Migrating Between Common Law and Community Property States<\/a> by Kenneth W. Kingma (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

Powell and Section 2036: Our Reply<\/a> by Mitchell M. Gans and Jonathan G. Blattmachr (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Powers of Attorney Under the Uniform Power of Attorney Act Including Reference to Virginia Law<\/a> by F. Philip Manns, Jr. (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Practical Guidance for Trustee Risk Management<\/a> by Lauren J. Wolven and Jeffrey A. Zaluda (Volume 32, Number 4 – Spring 2007)<\/p>\n\n\n\n

Predispute Arbitration Agreements Between Trustees and Financial Services Institutions: Are Beneficiaries Bound?<\/a> by Mary F. Radford (Volume 40, Number 2 & 3 – Fall\/Winter 2014)<\/p>\n\n\n\n

Preliminary Consideration of Gift, Estate and Generation-Skipping Transfer Tax Planning Issues After Enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001<\/a> by Lloyd Leva Plaine and Wendy Ann Wilkenfeld (Volume 27, Number 2 – Fall 2001)<\/p>\n\n\n\n

Preserving the \u201cDesignated Beneficiary\u201d If a Trust Is Named As Beneficiary of a Qualified Plan or IRA<\/a> by Virginia F. Coleman (Volume 28, Number 3 – Winter 2002)<\/p>\n\n\n\n

Presumed Equal: Shares of Cotenants<\/a> by John V. Orth (Volume 37, Number 3 – Winter 2011)<\/p>\n\n\n\n

Prevention and Resolution of Trust and Estate Controversies<\/a> by Mark S. Poker and Amy S. Kiiskila (Volume 33, Number 4 – Spring 2008)<\/p>\n\n\n\n

Privacy in Plain Sight: How Blockchain Assets and Decentralized Technology Can Increase Privacy in Inheritance<\/a> by Tye J. Cressman (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Privacy, Probate, and Nazi-plundered Art<\/a> by Alex Swanson (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

Progressive Taxation and a Conservative Supreme Court: Reading the Tea Leaves<\/a> by Mitchell M. Gans (Volume 47, Number 2 & 3 – Spring\/Summer 2022)<\/p>\n\n\n\n

Promises and Pitfalls of Total Return Trusts<\/a> by Patrick J. Collins and Josh Stampfli (Volume 27, Number 3 – Winter 2001)<\/p>\n\n\n\n

Proposed Regulations Clarify Includability of Grantor Retained Annuity Trust in Grantor\u2019s Gross Estate<\/a> by David A. Herpe and Jeanette Suarez Hunter (Volume 33, Number 2 – Fall 2007)<\/p>\n\n\n\n

Proposed Tax Return Preparer Penalty Regulations: a Comparison With Existing Guidance<\/a> by Mitchell M. Gans, Jonathan G. Blattmachr, and Elisabeth O. Madden (Volume 34, Number 2 – Fall 2008)<\/p>\n\n\n\n

Proposing a Model Antilapse Clause<\/a> by Raymond C. O\u2019brien (Volume 48, Number 3 – Summer 2023)<\/p>\n\n\n\n

Protecting Your Clients\u2019 Assets From Their Future Ex-sons and Daughters-in-law: the Impact of Evolving Trust Laws on Alimony Awards<\/a> by Christopher J. Roman, Villanova Law School (Volume 39, Number 1 & 2 – Spring 2013\/Fall 2013)<\/p>\n\n\n\n

Protection of Inherited Iras<\/a> by James L. Boring, Richard R. Gans, Meghan E. Gearhart, Nancy Schmidt Roush, Susan B. Slater-Jansen (Volume 36, Number 3 – Winter 2010)<\/p>\n\n\n\n

Prudence of Passivity vs. Prudence of Process: Can a Default Approach Be Prudent?<\/a> by Elisa Shevlin Rizzo and Erica E. Lord (Volume 44, Number 3 – Summer 2019)<\/p>\n\n\n\n

Punctilio of an Honor\u2014A Trustee\u2019s Duties<\/a> by Robert J. Rosepink (Volume 28, Number 2 – Fall 2002)<\/p>\n\n\n\n

Purpose Trust Cy Pres<\/a> by Thomas E. Simmons (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Ramification for Estate Planners of the Phase-Out of the Federal State Death Tax Credit: Boom, Bust or Unknown?<\/a> by Charles D. Fox, IV, Robert C. Pomeroy, and Susan L. Abbott (Volume 29, Number 1 – Summer 2003)<\/p>\n\n\n\n

Reactions to Discretionary Trusts: an Update by Richard C. Ausness<\/a> by Gerry W. Beyer (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

Reallocating Wealth After Christiansen: a Fresh Look at Formula Clauses<\/a> by Michael E. Morden (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

Recent Cases Affecting Flps and Llcs<\/a> by Louis A. Mezzullo (Volume 34, Number 2 – Fall 2008)<\/p>\n\n\n\n

Re-considering Undue Influence In The Digital Era<\/a> by Jodie Distler (Volume 44, Number 1 – Winter 2019)<\/p>\n\n\n\n

Reducing Estate and Trust Litigation Through Disclosure, in Terrorem Clauses, Mediation and Arbitration<\/a> by Jonathan G. Blattmachr (Volume 36, Number 3 – Winter 2010)<\/p>\n\n\n\n

Reflections on Dennis I. Belcher: a True Leader<\/a> by Pam H. Schneider (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Reflections on Flp and Llc Cases<\/a> by Ronald D. Aucutt (Volume 34, Number 2 – Fall 2008)<\/p>\n\n\n\n

Remaining Heterogeneity in Trust Investment Law After Twenty-five Years of Reform<\/a> by Trent S. Kiziah (Volume 37, Number 2 – Fall 2011)<\/p>\n\n\n\n

Remembering Dennis<\/a> by Tom Word (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Remembering Dennis Belcher<\/a> by W. Bjarne Johnson (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Remembering Dennis Belcher: a Trusted Advisor and Friend<\/a> by Tina Portuondo (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Removing Assets From the Transfer Tax System\u2014practical Considerations<\/a> by Louis A. Mezzullo (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

Report on Reform of Federal Wealth Transfer Taxes\u2014executive Summary<\/a> by Task Force on Federal Wealth Transfer Taxes (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

Representing Husbands and Wives: New Developments<\/a> by Sheldon G. Gilman (Volume 28, Number 4 – Spring 2003)<\/p>\n\n\n\n

Representing the Fiduciary: to Whom Does the Attorney Owe Duties?<\/a> by Kennedy Lee (Volume 37, Number 3 – Winter 2011)<\/p>\n\n\n\n

Resisting the Contractarian Insurgency: the Uniform Trust Code, Fiduciary Duty, and Good Faith in Contract<\/a> by Frederick R. Franke, Jr. (Volume 36, Number 3 – Winter 2010)<\/p>\n\n\n\n

Resolving Disputes With Ease and Grace<\/a>\u00a0by Bridget A. Logstrom, Bruce M. Stone and Robert W. Goldman (Volume 31, Number 3 – Winter 2005)<\/p>\n\n\n\n

Resolving Unfairness in a Fair Way: How the Grantor Trust Rules Should Be Reformed<\/a> by Aaron T. Anderson (Volume 49, Number 2 \u2013 Spring 2024)<\/p>\n\n\n\n

Response to Professor Horton, Mr. James Pressly and Mr. J. Grier Pressly<\/a> by Danaya C. Wright and Beth Sterner (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Response: a Modern Assessment of Intestacy Law<\/a> by James G. Pressly, Jr. and J. Grier Pressly, III (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Results from the Annual Meeting Questionnaire<\/a> by Steve A. Brand (Volume 27, Number 1 – Summer 2001)<\/p>\n\n\n\n

Rethinking the Estate Planning Curriculum<\/a> by Jeffrey A. Cooper (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Revisions to the Uniform Management of Institutional Funds Act<\/a> by Susan N. Gary (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

Rights of a Trust Beneficiary\u2019s Creditors Under the Uniform Trust Code<\/a> by Kevin D. Millard (Volume 34, Number 2 – Fall 2008)<\/p>\n\n\n\n

Robinette V. Helvering<\/a> by Stephanie E. Heilborn and Cindy Zhou (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Roth Iras: Time for a New Look<\/a> by Louis A. Mezzullo (Volume 36, Number 2 – Fall 2010)<\/p>\n\n\n\n

Safeguarding a Will: Will Deposit Statutes<\/a> by Alberto B. Lopez (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Saving for Education: Creating Educational Dynasty Trusts Using 529 Plans<\/a> by Susan T. Bart (Volume 40, Number 2 & 3 – Fall\/Winter 2014)<\/p>\n\n\n\n

Scylla and Charybdis Attack: Using Trusts for Medicaid Planning and Non-medicaid Asset Protection<\/a> by Bradley E.S. Fogel (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

Section 529 Plans: What They Are and Who Should Use Them<\/a> by Beverly R. Budin (Volume 28, Number 4 – Spring 2003)<\/p>\n\n\n\n

Selected Issues in Drafting the Irrevocable Life Insurance Trust After the 2001 Tax Act<\/a> by Sebastian V. Grassi, Jr. (Volume 28, Number 4 – Spring 2003)<\/p>\n\n\n\n

Serving the Greater Good: Ethical Considerations in Representation of the Older Population<\/a> by Jeffrey L. Carson and Brook H. Lester (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Settlor-authorized Fiduciary Indifference to Trust Purposes and the Interests of Beneficiaries<\/a> by James P. Spica (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Sex Post Facto: Advising Clients Regarding Posthumous Conception<\/a> by Benjamin C. Carpenter (Volume 38, Number 2 & 3 – Fall 2012\/Winter 2012)<\/p>\n\n\n\n

Silent Trusts Are Trending: Will They Hold Trustees to Account?<\/a> by Kent D. Schenkel (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

Smith V. Shaughnessy<\/a> by Ann-Marie Rhodes and Erica E. Lord (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Social Control of Wealth in Antebellum New York<\/a> by William P. Lapiana (Volume 42, Number 3 – Winter 2017)<\/p>\n\n\n\n

Sorting Out Receipts and Releases<\/a> by Robert Whitman (Volume 33, Number 2 – Fall 2007)<\/p>\n\n\n\n

Standards of Prudence and Management of the Insurance Portfolio (Part 2 of 4)<\/a> by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 32, Number 1 – Summer 2006)<\/p>\n\n\n\n

Standby Guardianship Legislation: at the Midway Point<\/a> by Joshua S. Rubenstein (Volume 33, Number 1 – Summer 2007)<\/p>\n\n\n\n

State and Local Action Against Trust Mills: The Unauthorized Practice of Law<\/a> by ACTEC Practice Committee (Volume 27, Number 2 – Fall 2001)<\/p>\n\n\n\n

State Statutes on Virtual Representation\u2014a New State Survey<\/a> by Susan T. Bart and Lyman W. Welch (Volume 35, Number 4 – Spring 2010)<\/p>\n\n\n\n

State Taxation of Trusts and Their Beneficiaries When There Are Multiple State Contacts<\/a> by John McGown, Jr. (Volume 39, Number 3 – Winter 2013)<\/p>\n\n\n\n

Stranger-owned Life Insurance: a Point\/counterpoint Discussion<\/a> by J. Alan Jensen and Stephan R. Leimberg (Volume 33, Number 2 – Fall 2007)<\/p>\n\n\n\n

Strangi 4<\/a> by Milford B. Hatcher, Jr. (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

Strengthening the Passivity Default<\/a> by Ian Ayres and Edward Fox (Volume 44, Number 3 – Summer 2019)<\/p>\n\n\n\n

Substituted Judgment – How Do You Prove What an Incapacitated Person Would Want?<\/a> by Eric Virgil (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Successor Partners: Gifting or Transferring a Business or Real Property to the Next Generation<\/a> by David Gage, John Gromala, and Edward Kopf (Volume 30, Number 3 – Winter 2004)<\/p>\n\n\n\n

Taft V. Bowers<\/a> by James R. Repetti (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Tales From the Dark Side: Drafting Issues From the Fiduciary\u2019s Perspective<\/a> by Benjamin H. Pruett (Volume 35, Number 4 – Spring 2010)<\/p>\n\n\n\n

Taxation of Split Dollar Life Insurance Arrangements under the Final Regulations<\/a> by Donald O. Jansen (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Tax-Motivated Life Insurance: An Exciting and Helpful Tool<\/a> by Patrick J. Collins (Volume 29, Number 2 – Fall 2003)<\/p>\n\n\n\n

The “2% Floor:” Grows Up \u2013 a Biography of Legislation, Litigation, and Regulations<\/a> by Ronald D. Aucutt (Volume 33, Number 4 – Spring 2008)<\/p>\n\n\n\n

The 2002 Annual Joseph Trachtman Memorial Lecture: Some Thoughts on Philanthropy and Net Worth<\/a> by William H. Gates, Sr. (Volume 28, Number 2 – Fall 2002)<\/p>\n\n\n\n

The 2003 Annual Joseph Trachtman Memorial Lecture \u2014 From Beowulf to Bush: Lurking Tax Monsters<\/a> by Mary Louise Fellows (Volume 29, Number 3 – Winter 2003)<\/p>\n\n\n\n

The 2004 Annual Joseph Trachtman Lecture \u2014 the U.s. Tax Code in the 21st Century: Does the Estate Tax Fit?<\/a> by Margo Thorning (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

The Actec State Death Tax Chart\u2014still Going Strong After Seven Years<\/a> by Charles D. Fox, IV and Adam M. Damerow (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

The Anatomy of the New Federal Gift Tax Return, Including a Review of the Gift Tax Statute of Limitations and Gift Splitting Provisions<\/a> by David Pratt (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

The Annual Joseph Trachtman Memorial Lecture A View Through a Glass Darkly: The Impact of Transfer Tax Repeal on Trusts and Estates Lawyers<\/a> by John A. Wallace (Volume 27, Number 1 – Summer 2001)<\/p>\n\n\n\n

The Appropriate Withdrawal Rate: Comparing a Total Return Trust to a Principal and Income Trust<\/a> by Edward A. Moses, J. Clay Singleton and Stewart Andrew Marshall, III (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

The Best of Both Worlds: Using a Trust to Make Your 529 Savings Accounts Rock<\/a> by Susan T. Bart (Volume 34, Number 3 – Winter 2008)<\/p>\n\n\n\n

The Calling of the Counselor in Counseling Families, Part 2<\/a> by Ronald D. Aucutt (Volume 48, Number 3 – Summer 2023)<\/p>\n\n\n\n

The Case Against the Trust Protector<\/a> by Alexander A. Bove, Jr. (Volume 37, Number 1 – Summer 2011)<\/p>\n\n\n\n

The Chawla Case, Insurance Trusts and the Insurable Interest Rule: “Houston, We Have a Problem”<\/a> by Mary Ann Mancini (Volume 31, Number 2 – Fall 2005)<\/p>\n\n\n\n

The Current State of Marketability Discounts<\/a> by Espen Robak (Volume 30, Number 2 – Fall 2004)<\/p>\n\n\n\n

The Dark Side of Codification<\/a> by Thomas P. Gallanis (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

The Demise of the Type Iii Supporting Organization<\/a> by Neil T. Kawashima and Mary Lee Turk (Volume 32, Number 4 – Spring 2007)<\/p>\n\n\n\n

The Dos and Don\u2019ts of Donor Control<\/a> by Alan F. Rothschild, Jr. (Volume 30, Number 4 – Spring 2005)<\/p>\n\n\n\n

The Dueling Transferors Problem in Generation-skipping Transfer Taxation<\/a> by Austin Bramwell and Sean R. Weissbart (Volume 41, Number 1 – Spring 2015)<\/p>\n\n\n\n

The Elimination of Section 2035 in Relation to Powell and Cahill<\/a> by Ronald P. Wargo (Volume 45, Number 3 – Spring\/Summer 2020)<\/p>\n\n\n\n

The Failures and the Future of Private Foundation Governance<\/a> by Zoey F. Orol (Volume 46, Number 2 – Spring 2021)<\/p>\n\n\n\n

The Fault, Dear Brutus, Is Not in Our Stars, but in Ourselves. Some Thoughts on the Estate Planning Profession<\/a> by Christopher P. Cline (Volume 33, Number 1 – Summer 2007)<\/p>\n\n\n\n

The Federal Tax Treatment of Disclaimers of Future Interests: a Call for Reform<\/a> by Trent S. Kiziah (Volume 39, Number 1 & 2 – Spring 2013\/Fall 2013)<\/p>\n\n\n\n

The Four Horsemen and Estate Taxation<\/a> by Jasper L. Cummings, Jr. (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

The Gatekeeper Initiative and the Risk-based Approach to Client Due Diligence: the Imperative for Voluntary Good Practices Guidance for U.s. Lawyers<\/a> by Kevin L. Shepherd (Volume 37, Number 1 – Summer 2011)<\/p>\n\n\n\n

The Generation-skipping Transfer Tax and Sociological Shifts in Generational Length: Proposing a Generationinflation Index for Taxation<\/a> by Alyssa A. DiRusso (Volume 41, Number 2 & 3 – Fall 2015 \/ Winter 2016)<\/p>\n\n\n\n

The Growth and Business of Elder Law<\/a> by Brian Andrew Tully (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

The Haunting of Wealth Law<\/a> by Allison Tait (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

The Impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on Retirement Arrangements<\/a>\u00a0by Louis A. Mezzullo (Volume 27, Number 4 – Spring 2002)<\/p>\n\n\n\n

The Importance of Language in the Context of Heirs\u2019 Property Policymaking<\/a> by Molefi McIntosh (Volume 49, Number 2 \u2013 Spring 2024)<\/p>\n\n\n\n

The Intermediary Clat Alternative to the Residuary Estate Family Foundation Gift<\/a> by Richard S. Franklin and Jennifer A. Birchfield Goode (Volume 39, Number 3 – Winter 2013)<\/p>\n\n\n\n

The Intersection of Racial Inequities and Estate Planning<\/a> by Reetu Pepoff (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

The Joseph Trachtman Lecture<\/a> by William F. Schulz (Volume 33, Number 2 – Fall 2007)<\/p>\n\n\n\n

The Joseph Trachtman Lecture\u2014estate Planning for the Next Generation(S) of Clients: It\u2019s Not Your Father\u2019s Buick, Anymore<\/a> by Jeffrey N. Pennell (Volume 34, Number 1 – Summer 2008)<\/p>\n\n\n\n

The Joseph Trachtman Lecture\u2014the Origin of Our Species: Trust and Estate Lawyers and How They Grew<\/a> by Malcolm A. Moore (Volume 32, Number 2 – Fall 2006)<\/p>\n\n\n\n

The Letter of Wishes: Can We Influence Discretion in Discretionary Trusts?<\/a> by Alexander A. Bove, Jr. (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

The Life and Death of John J. Stevens, Esq., as a Member of the Legal Profession<\/a> by Max Gutierrez, Jr. (Volume 39, Number 1 & 2 – Spring 2013\/Fall 2013)<\/p>\n\n\n\n

The Life and Death of the Ipswich Grammar School Trust: Is Enduring Dead Hand Control Possible?<\/a> by Ronald Chester (Volume 39, Number 1 & 2 – Spring 2013\/Fall 2013)<\/p>\n\n\n\n

The Need for a New Type of Purpose Trust, the Stewardship Trust<\/a> by Susan N. Gary (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

The New Split Dollar Rules: Requiem or Rejuvenation?<\/a> by Donald O. Jansen (Volume 28, Number 3 – Winter 2002)<\/p>\n\n\n\n

The New Wrinkled Faces of Capacity: the Older Client With Diminishing Capacity<\/a> by A. Frank Johns and Bernard A. Krooks (Volume 30, Number 4 – Spring 2005)<\/p>\n\n\n\n

The New York Revised Statutes\u2019 Trust Code and the Path of the Common Law<\/a> by Alfred L. Brophy (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

The Nonfiduciary “Trust”<\/a> by Jeffrey Schoenblum (Volume 46, Number 3 – Summer 2021)<\/p>\n\n\n\n

The Perpetual Business Purpose Trust: the Business Planning Vehicle for the Future, Starting Now<\/a> by Alexander A Bove, Jr. & Melissa Langa (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

The Persistent Preference for Inception Assets<\/a> by Trent S. Kiziah, J. Clay Singleton, and Stewart A. Marshall, III (Volume 40, Number 1 – Spring 2014)<\/p>\n\n\n\n

The Physician Orders for Life-sustaining Treatment (Polst) Coming Soon to a Health Care Community Near You<\/a> by Robert B. Wolf, Marilyn J. Maag, and Keith Bradoc Gallant (Volume 40, Number 1 – Spring 2014)<\/p>\n\n\n\n

The Post-mortem Right of Publicity: Defining It, Valuing It, Defending It and Planning for It<\/a> by Sharon L. Klein and Jenna M. Cohn (Volume 48, Number 1 – Fall 2022)<\/p>\n\n\n\n

The Preferred Partnership Grat\u2014a Way Around the Etip Issue?<\/a> by N. Todd Angkatavanich and Karen E. Yates (Volume 35, Number 3 – Winter 2009)<\/p>\n\n\n\n

The Problem of Charitable Trust Enforcement: Addressing the Insufficiencies of the Attorney General System and Proposing New Law Reform<\/a> by Morgan Wahler (Volume 48, Number 3 – Summer 2023)<\/p>\n\n\n\n

The Problem Of Replacement Property In The Law Of Ademption<\/a> by Nicole M. Paschoal (Volume 44, Number 2 – Spring 2019)<\/p>\n\n\n\n

The Prudence Of Passivity: An Argument For Default Passive Management In Trust Investing<\/a> by Bryon W. Harmon and Laura A. Fisher (Volume 44, Number 2 – Spring 2019)<\/p>\n\n\n\n

The Prudent Investor Rule and Trust Asset Allocation: an Empirical Analysis<\/a> by Max M. Schanzenbach and Robert H. Sitkoff (Volume 35, Number 4 – Spring 2010)<\/p>\n\n\n\n

The Prudent Investor Rule Past, Present and Future: a View From Illinois<\/a> by Jane G. Ditelberg (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

The Slayer Rule: an Empirical Examination<\/a> by Fredrick E. Vars (Volume 48, Number 2 – Spring 2023)<\/p>\n\n\n\n

The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust<\/a> by William R. Culp, Jr., Paul M. Hattenhauer, and Briani Bennett Mellen (Volume 44, Number 1 – Winter 2019)<\/p>\n\n\n\n

The Taxation of Derivative Solutions to Wealth Building Problems<\/a> by Anthony P. Marshall (Volume 27, Number 2 – Fall 2001)<\/p>\n\n\n\n

The Terms of the Trust: Extrinsic Evidence of Settlor Intent<\/a> by Fred Franke and Anna Katherine Moody (Volume 40, Number 1 – Spring 2014)<\/p>\n\n\n\n

The Trustee\u2019s Duty to Diversify: an Examination of the Developing Case Law<\/a> by Trent S. Kiziah (Volume 36, Number 2 – Fall 2010)<\/p>\n\n\n\n

The U.s. Supreme Court and the Law of Trusts and Estates: a Law Reformer\u2019s Perspective<\/a> by Thomas P. Gallanis (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

The Ultimate Gift Horse: Modernizing the UPC on Advancements to Avoid Unintended Redistributions<\/a> by Jackie Elder & Fredrick E. Vars (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

The Uniform Probate Code\u2019s New Intestacy and Class Gift Provisions<\/a> by Mary Louise Fellows and Thomas P. Gallanis (Volume 46, Number 2 – Spring 2021)<\/p>\n\n\n\n

The Upc Addresses the Class-gift and Intestacy Rights of Children of Assisted Reproduction Technologies<\/a> by Sheldon F. Kurtz and Lawrence W. Waggoner (Volume 35, Number 1 – Summer 2009)<\/p>\n\n\n\n

The Upc Authorizes Notarized Wills<\/a> by Lawrence W. Waggoner (Volume 34, Number 2 – Fall 2008)<\/p>\n\n\n\n

The Upoaa & Vaupoaa: My Response<\/a> by F. Philip Manns, Jr. (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

This Land Is Your Land, This Land Is (Still) My Land: Using Qualified Conservation Contributions to Preserve Cherished Family Properties<\/a> by Nancy G. Henderson (Volume 33, Number 1 – Summer 2007)<\/p>\n\n\n\n

Through the Looking Glass: the Politics of Estate Tax Reform<\/a> by Edward J. McCaffery (Volume 35, Number 2 – Fall 2009)<\/p>\n\n\n\n

To My Children in Equal Shares: The Flaw of Estate Planning When Property is Devised to Beneficiaries As Tenants in Common<\/a> by Camille M. Davidson (Volume 47, Number 2 & 3 – Spring\/Summer 2022)<\/p>\n\n\n\n

Total Return Trusts\u2014a Decade of Progress, but Are We There Yet? (Parts 1 & 2 of 4)<\/a> by Robert B. Wolf (Volume 32, Number 1 – Summer 2006)<\/p>\n\n\n\n

Total Return Trusts\u2014a Decade of Progress, but Are We There Yet? (Parts 3 & 4 of 4)<\/a> by Robert B. Wolf (Volume 32, Number 2 – Fall 2006)<\/p>\n\n\n\n

Total Return Unitrusts: Is This a Solution in Search of a Problem?<\/a> by Alvin J. Golden (Volume 28, Number 2 – Fall 2002)<\/p>\n\n\n\n

Transfer for Value Rule and Life Insurance Proceeds<\/a> by Sebastian V. Grassi, Jr. (Volume 32, Number 4 – Spring 2007)<\/p>\n\n\n\n

Tribute to Dennis Belcher<\/a> by Ed Koren (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

Trust Alteration and the Dead Hand Paradox<\/a> by Jeffrey N. Pennell and Reid Kress Weisbord (Volume 48, Number 2 – Spring 2023)<\/p>\n\n\n\n

Trust as Beneficiary of Retirement Plan: Why Boilerplate Doesn\u2019t Work<\/a> by Natalie B. Choate (Volume 29, Number 4 – Spring 2004)<\/p>\n\n\n\n

Trust Flexibility and the Role of Courts in Limiting Property Forms<\/a> by Carla Spivack (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Trustee Administration of Life Insurance (Part 1 of 4)<\/a> by Kathryn A. Ballsun, Patrick J. Collins and Dieter Jurkat (Volume 31, Number 4 – Spring 2006)<\/p>\n\n\n\n

Trustee Liability for Breach of Trust\u2014loss or Profit, or Loss and Profit?<\/a> by Kenneth F. Joyce (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Trusts in Guardianship: Using \u201cfamily Freeze\u201d Agreements to Resolve Disputes<\/a> by Gerard G. Brew (Volume 46, Number 1 – Fall 2020)<\/p>\n\n\n\n

Truth, Transparency, and the Right of Privacy<\/a> by Duncan E. Osborne (Volume 46, Number 3 – Summer 2021)<\/p>\n\n\n\n

undemocratic Trusts and the Numerus Clausus Principle<\/a> by E. Gary Spitko (Volume 43, Number 2 – Winter 2018)<\/p>\n\n\n\n

Undue Influence: the Gap Between Current Law and Scientific Approaches to Decision-making and Persuasion<\/a> by Dominic J. Campisi, Evan D. Winet and Jake Calvert (Volume 43, Number 3 – Spring 2018)<\/p>\n\n\n\n

United States V. Byrum<\/a> by Ronni G. Davidowitz and Jonathan C. Byer (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

United States V. Estate of Grace<\/a> by Dennis I. Belcher and Kristen Frances Hager (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

United States V. Windsor<\/a> by Lee-ford Tritt (Volume 42, Number 1 – Spring 2016)<\/p>\n\n\n\n

Universities, Foundations, and Pensions Consider Hedge Funds<\/a>\u00a0by George Crawford (Volume 29, Number 3 – Winter 2003)<\/p>\n\n\n\n

Unpacking the Digital Vault: Estate Planning Considerations for Non-Fungible Tokens<\/a> by Ryan D. Tosto (Volume 49, Number 2 \u2013 Spring 2024)<\/p>\n\n\n\n

Use of an Initial Environmental Screening Checklist for Intake of Decedents\u2019 Estates and Trusts<\/a> by Alexandra Laboutin Bannon (Volume 27, Number 2 – Fall 2001)<\/p>\n\n\n\n

Use of Captive Insurance Companies in Estate Planning<\/a> by Gordon A. Schaller and Scott A. Harshman (Volume 33, Number 4 – Spring 2008)<\/p>\n\n\n\n

Using a Trust\u2019s Investment Policy Statement to Develop the Portfolio’s Appropriate Risk Level<\/a> by Edward A. Moses, J. Clay Singleton, and Stewart Andrew Marshall III (Volume 30, Number 4 – Spring 2005)<\/p>\n\n\n\n

Using Options as a Tool to Protect Assets, Increase Investment Income, and Improve Risk Reward Ratios<\/a> by Michael D. Cohn (Volume 31, Number 1 – Summer 2005)<\/p>\n\n\n\n

Using the Power of Appointment to Protect Assets\u2014more Power Than You Ever Imagined<\/a> by Alexander A. Bove, Jr. (Volume 36, Number 2 – Fall 2010)<\/p>\n\n\n\n

Using Zerogift GRATs to Transfer Wealth<\/a> by Lee A. Wendel (Volume 28, Number 1 – Summer 2002)<\/p>\n\n\n\n

UTC\u2019s Duty to Inform and Report at 20 \u2013 How Mandatory is Transparency?<\/a> by Anne-marie Rhodes and Mel M. Justak (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

UTC\u2019s Duty to Inform and Report at 20 \u2013 How Mandatory is Transparency?<\/a> by Mel M. Justak and Anne-marie Rhodes (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

Virtual Currency Estate Planning, Bit by Bit<\/a> by Abigail J. Farmer and Cory Elizabeth Tyszka (Volume 40, Number 2 & 3 – Fall\/Winter 2014)<\/p>\n\n\n\n

We Are Family: the Definition of Parent and Child for Succession Purposes<\/a> by Susan N.Gary (Volume 34, Number 3 – Winter 2008)<\/p>\n\n\n\n

What Clients Can Teach Us<\/a> by William H. Soskin (Volume 29, Number 3 – Winter 2003)<\/p>\n\n\n\n

What if Granny Wants to Gamble? Balancing Autonomy and Vulnerability in the Golden Years<\/a> by Mary F. Radford (Volume 45, Number 3 – Spring\/Summer 2020)<\/p>\n\n\n\n

What It Means to Be a Trustee: a Guide for Clients<\/a> by Fiduciary Matters Subcommittee of the ACTEC Practice Committee (Volume 31, Number 1 – Summer 2005)<\/p>\n\n\n\n

What Made Dennis Special?<\/a> by Jeffrey N. Pennell (Volume 43, Number 1 – Fall 2017)<\/p>\n\n\n\n

What the Trust and Estates Lawyer Needs to Know about d(4)(A) Special Needs Trusts<\/a> by Andrew H. Hook (Volume 29, Number 3 – Winter 2003)<\/p>\n\n\n\n

What\u2019s in the Third and Final Volume of the New Restatement of Property That Estate Planners Should Know About<\/a> by Lawrence W. Waggoner (Volume 38, Number 1 – Spring 2012)<\/p>\n\n\n\n

What\u2019s the Big Deal? Why Taxpayers, the Courts and the Irs Disagree About a Discount for Built-in Gains<\/a> by Jordan D. Taylor (Volume 34, Number 3 – Winter 2008)<\/p>\n\n\n\n

When Can an Ira or Qualified Plan Invest in a Closely Held Business?<\/a> by Noel C. Ice (Volume 37, Number 2 – Fall 2011)<\/p>\n\n\n\n

When the Stepped-up Basis of Inherited Property Is No More<\/a> by Richard L. Kaplan (Volume 47, Number 1 – Fall 2021)<\/p>\n\n\n\n

When Twilight Becomes Darkness: Capacity Issues in Connection with Revocable Trusts<\/a> by Sergio Pareja (Volume 49, Number 1 \u2013 Fall 2023)<\/p>\n\n\n\n

Whither Goest Equity Split Dollar? Notice 2001-10 and Its Aftermath<\/a> by Donald C. Jansen (Volume 27, Number 1 – Summer 2001)<\/p>\n\n\n\n

Who is a Qualified Beneficiary?<\/a> by John P. Edgar (Volume 45, Number 1 – Fall 2019)<\/p>\n\n\n\n

With Marriage on the Decline and Cohabitation on the Rise, What About Marital Rights for Unmarried Partners?<\/a> by Lawrence W. Waggoner (Volume 41, Number 1 – Spring 2015)<\/p>\n<\/div>\n\n\n\n

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ARTICLE INDEX \u00a7 643 Regulations: Use of Non-charitable Unitrusts and Other Issues Raised Under the Final Regulations by Barbara A. 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