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7 Prob. Notes 1 (1980-1981)

handle is hein.journals/acteclj7 and id is 1 raw text is: ........ The American College ofPr b t 10964Wes.Pico Blvd. WIN W\ 1964 West Noteslvd S Los Angeles, CA 90064 SI (213) 475-1200 If(2u3) 4 1949 L. Henry Gissel, Jr., Editor Founded. 1949.Rodney N. Houghton, Asst. Editor Volume 7, No. 1, Fail 1980 @American College of Probate Counsel 1980 EDITORIAL In the last Probate Notes Editorial, your editor complained of cataclysmic rulings such as Rev. Rul. 79-353 and suggested that the Internal Revenue Service might have a less than even- MESSAGE handed approach to administering and interpre- ting our tax laws. Recent developments and fair- (Continued on Page 2) MEETING THE CHALLENGE OF THE 1980's Under the very able leadership of President Harley Spitler, the College has made an auspi- TABLE OF CONTENTS cious beginning in meeting the challenges it will be facing in the 1980's. Harley will be remembered particularly for his dedicated efforts to achieve President's Message.................1 the standard of excellence in every aspect of the College's life. Editorial.......................... 1 If the College is to continue to play a strong leadership role in the 1980's in the fields of estate Calendar of Events..................2 planning and probate, it must both continue and expand its efforts in those specific areas where it is uniquely qualified to succeed by virtue of the skill and experience of its members and its com- plete freedom of action. Collectibles One such area which the College must contin- by Joseph H. Gordon ue to stress is the education of its own member- and Rodney N. Houghton......... ship. I marvel at the spectacular rise in the quality of our educational programs over the past decade Harley's Harp.....................13 as carried on by Probate Notes, The Probate Law- yer,the Studies and the professional programs at Building Flexibility Into An Estate Plan our annual meetings, and today's high quality is a tribute to the members of our Editorial Board and to our speakers. We must persist in striving for excellence in this area, for only in this way can Estate Planning with Deferred our membership hope to keep up with the growing Compensation and the IRA Rollover complexities of the laws we must deal with on a by James M. (Mack) Trapp.......32 daily basis. In the 1980's, we should also expand the College's leadership both nationally and In Memoriam......................60 locally in the education of the probate bar by co- sponsoring of programs such as the International Estate Planning Institute in San Francisco this October. (Continued on Page 2)

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