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30 ACTEC J. 1 (2004-2005)

handle is hein.journals/acteclj30 and id is 1 raw text is: AzCp y 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 W. Birch Douglass, IlI, Editor / Charles D. Fox, IV, Assistant Editor / D The American College of Trust and Estate Counsel 2004 Table of Contents Volume 30. No. 1, Summer 2004 President's Message .................................................................. 2 Editor's Page ....................................................................... 4 A Summary, Checklist, and Chart of Marital Deduction Formulas for Attorneys .....................5 Sebastian V Grassi. Jr. This gives practical guidance on when to use and not to use each type of marital formula. Domestic Asset Protection Trusts: Key Issues and Answers ....................................10 David G. Shaftel A concise discussion of the issues planners must confront in deciding when onshore asset protection trusts are appropriate. Health Savings Accounts-What You Need to Know .........................................30 Louis A. Mezzullo Here are the basics about HSAs to make you look good in front of your clients. § 643 Regulations: Use of Non-Charitable Unitrusts and Other Issues Raised under the Final Regulations ...................................................................33 Barbara A. Sloan The author points out the many considerations involved in planning for total return trusts under these favorable regulations. ACTEC Amicus Brief in Kimbell v. United States of America ....................................47 Milford B. Hatcher Jr, T Randolph Harris, Jennifer Jordan McCall, Carol A. Harrington, Ronald D. Aucutt and Edward E Koren This states the College's views regarding the legal standards under I.R.C. sections 2036(a) and 2038(a)(1). Washington Report .................................................................. 57 Ronald D. Aucutt and John M. Bixler Foundation News .......................................................................60 John A. Wallace Spotlight on Attorneys' Fees ........................................................... 62 Martin A. Heckscher Spotlight on ACTEC Authors .............................................................. 65 Charles D. Fox, IV ACTech Talk: Broaden Your Horizons with a Second Monitor ................................. 66 Andrew J. DeMaio New Developments in Construction and Instruction Case Law .................................. 68 Barn' F Spivey New Developments in Malpractice ....................................................... 71 Keith Bradoc Gallant and Sharon B. Gardner Calendar of Events; In Memoriam ......................................................Cl Highlights of the 2004 ACTEC Annual Meeting ............................................ C5 New Officer, Regents and State and Committee Chairs .......................................C7 30 ACTEC Journal 1 (2004)

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