{"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
\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