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26 ACTEC Notes 1 (2000-2001)

handle is hein.journals/acteclj26 and id is 1 raw text is: AmCyg NoTE THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL 3415 S. Sepulveda Boulevard, Suite 330 * Los Angeles, California 90034 * (310) 398-1888 * FAX: (310) 572-7280 Joseph J. Hanna, Jr., Editor / Steve A. Brand, Assistant Editor / 0 The American College of Trust and Estate Counsel 2000 Volunie 26, No. 1, Summer1C1 2000 Table of Contents President's Message....................................M Calendar of EietS .................t3 In leklemoriam ............................................................. 4 Editor's Page: The Wit .....C.w................. cashnaton Report ..........teand.th Neill G. cohle Mn andopportunid Ronald McBryde Foundation Newvs ..................................................1 Nonnm J Benfqrd Highlights of the 2000 Annuial MTeeting............................... 14 President's treae Commjittee Cornet ...........................................15 Message an a highly killedexperieced andethica Ne Officer, Regents, and State and Committee Chairs ........ 18 WVit the completion of another excep- Spotlight on Attorneys' Fees........................................ 24 tional year for the College, for which we Martin A. giecntsr congratulate and thank Hanson Reynolds andSron ry eClee and itsr lFs po edur andeeomensi ontuto SSonaIstructio Case Law ..............................27 lows are well positioned to address the Joan n Medk challenges and opportunities, consistent Gift Tax Return Disclosure and Gift Tax Finality ................... 30 with ACTEC's purposes, in ACTEC's Cm! A. first full year of the 21st century. skillm ACTEC essentially has thre stated purpoes: are to pmaitai the assocatontant Suggested.Rem.dy..................... ....39 iproveen()to at i all leve so eisaion ,AicclG oad1'ntatG Ia ici highly skilled, experienced and ethical MiheIanaJoa{n 13aar lawyers in the trusts and estates area Generation-Skipping Transfer'Tax-1999 Developments ........45 (which has now been broadly defined by Carol. Iarringrtn, LloYd Leva Plaine, Carlyn S. V(Caff~r(N bylaws amendments passed by the Regents ad P H.Sc eider at Scottsdale to represent the current reali- The Separate Share Rule After the Final Regulations .........58 ties of our practice specialties); (2) to W 13rch Du,o , SI, and T Randolpli Huior improve and reform laws, procedure and A Word to te Wise. ................... ....................3 professional responsibility in the trusts and Rodn) N. Hloughton. estates area; and (3) to coordinate and Offshore Life Insurance Planning for U.S. Clients..... ........70 work with other organizations with similar Les'/i C. Gior-dani and Derr W wang rl purposes. These purposes also encompass the sharing of our knowledge, skill and PLEASE NOTE experience with others in the trusts and estates area to promote the constant Plan Now for the 2000 Fall Meeting in Bermuda- improvement at all levels of the legislation, A letter from President Neill McBryde, with information about the 2000 regulation and administration of the tax Fall Meeting including a preliminary schedule, accompanies this issue. and non-tax laws applicable to this area. Hotel reservation forms are also enclosed. (continued on page 2) 26 ACTEC Notes 1 (2000)

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