E-STATE Issue 2006.1
ABA Real Property, Probate and Trust Law Section has recently released issue 2006.1 of its E-STATE publication. Below is a list of the articles included in this issue:
By Steve R. Akers:
Heckerling 2006 Institute Musings
By John C. McCaffrey:
December 19, 2005 N ew York State Office Of General Counsel – No “Insurable Interest” In Non-Recourse Life Insurance Transactions
January 6, 2006: Sendas Lose FLP Valuation Appeal To 8th Circuit
January 6, 2006 Transfer Of Funds To A CRT Are Not Part of Trust Corpus
January 17, 2006 Pre-Paying Tuition Benefits Confirmed
January 25, 2006 Retained Power To Substitute Property Does Not Cause Estate Inclusion
February 13, 2006: Trust To Trust Transfer Of Life Insurance Not A Transfer For Value
February 24, 2006 IRS Chief Counsel Denies Joint Filing For California Domestic Partners, In Spite of Community Property Law: Potential Transfer Tax Consequences Massive