Spring 2007 Issue of ACTEC Journal Released
The Spring 2007 edition of ACTEC Journal has been published. This issue contains the following:
New Penalties on Appraisers and Related Valuation WorriesSpawned by the Pension Protection Act of 2006
Diana S. C. Zeydel, Mitchell M. Gans and Jonathan G. Blattmachr
New penalties for taxpayers and appraisers for valuation misstatements create new pitfalls.The Demise of the Type III Supporting Organization
Neil T. Kawashima and Mary Lee Turk
The impact of the Pension Protection Act of 2006 on Type III Supporting Organizations.Practical Guidance for Trustee Risk Management
Lauren J. Wolven and Jeffrey A. Zaluda
The continuing evolution of fiduciary duties and practical advice on avoiding liability.Outright Does Not Always Mean Outright
Charles D. Fox IV and Thomas W. Abendroth
Alternatives to an outright distribution that can protect beneficiaries (even from themselves).Transfer for Value Rule and Life Insurance Proceeds
Sebastian V. Grassi, Jr.
Everything that you should know about the convoluted transfer for value rule.New Rules Govern Deferred Compensation Arrangements
Louis A. Mezzullo
Developments in the taxation deferred compensation.Nominating Committee Requests Recommendations for the 2008-2009 College Year
Judith W. McCueConstruction, Reformation and Instruction Cases
Clark R. ByamSpotlight on Attorneys’ Fees
Compiled by Martin A. HeckscherCapital Letters
Ronald D. Aucutt