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27 ACTEC J. 1 (2001-2002)

handle is hein.journals/acteclj27 and id is 1 raw text is: AmCg JOURNAL 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 Steve A. Brand, Editor / Louis A. Mezzullo, Assistant Editor / @ The American College of Trust and Estate Counsel 2001 Table of Contents Volume 27, No. 1, Summer 2001 President's Message .................................................................. 2 Editor's Page ....................................................................... 4 The Annual Joseph Trachtman Memorial Lecture ............................................ 6 A View Through a Glass Darkly: The Impact of Transfer Tax Repeal on Trusts and Estates Lawyers John A. Wallace This is the text of the Annual Joseph Trachtman Lecture delivered by ACTEC Past President John A. Wallace at the Annual Meeting in Boca Raton, Florida, in March 2001. After a discussion of the history of the estate, gift and gen- eration-skipping transfer taxes, he assesses a variety of impacts that will result from the repeal of those taxes. Results from the Annual Meeting Questionnaire ............................................ 22 Steve A. Brand At the Annual Meeting in Boca Raton, Fellows were asked to respond to a short questionnaire about the impact of transfer tax repeal on their clients and their practices. The results are presented without editorial comment. Whither Goest Equity Split Dollar? Notice 2001-10 and Its Aftermath ........................... 27 Donald C. Jansen The article presents a brief history of the treatment by the IRS of split dollar life insurance and an analysis of the impact of Notice 2001-10. Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations ........ 43 Marcia Chadwick Holt Based on the author's presentation at the Annual Meeting in Boca Raton, this article is a guide for Fellows in dealing with estate planning issues for Qualified Plans and IRAs in light of the 2001 Proposed Regulations. Washington Report .................................................................. 68 John M. Bixler and Ronald D. Aucutt Foundation News ................................................................... 71 Norman J. Benford Spotlight on Attorneys' Fees ........................................................... 72 Martin A. Heckscher New Developments in Construction and Instruction Case Law ................................... 75 John F. Meck ACTech Talk: The Future of Technology: A Few Predictions .................................. 80 Robert B. Fleming and Andrew J. DeMaio New Developments in the Areas of Ethics and Malpractice .................................... 83 Sharon B. Gardner Book Review: Price On Contemporary Estate Planning-Second Edition ..........................87 Conrad Teitell Calendar of Events; In Memoriam ......................................................C Committee Corner .................................................................. C4 Highlights of the 2001 Annual Meeting ................................................... C6 New Officer, Regents and State and Committee Chairs .......................................C8 27 ACTEC Journal 1 (2001)

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