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48 Volume 2 Major Tax Plan. [i] (1996)

handle is hein.journals/majtxpl4848 and id is 1 raw text is: Forty-Eighth Annual Tax Institute Volume 2 REAL ESTATE & PARTNERSHIP TAX PLANNING: Financing, Refinancing and Work-Outs of California Property: Tax Planning for Recourse and Nonrecourse Debt; Are Charitable Trusts a Viable Alternative in Planning Real Estate Transfers?; Several Examples of Real Estate and the Deferred Exchange Regulations; Planning for the Use of Partnership and Non- Partnership Contractual Agreements; Beyond Partnerships: New Planning Opportunities with Limited Liability Companies; Partner or Partnership Election? That Is the Perennial Question. ESTATE PLANNING: Planning for the Second Marriage; Problem Solving with Charitable Gift Annuities; Hazardous Waste in Trusts and Estates: Taxation and Valuation; Irrevocable Trusts-Tax Planning Opportunities and Pitfalls; Recent Wealth Transfer Tax Developments; ETIPs and the Genera- tion-Skipping Transfer Tax. University of Southern California Law School MAJOR TAX PLANNING FOR 1996 As presented at the Institute and expanded beyond the original lecture form by the individual speakers, who are authorities on the specific problems which their articles concern. 1996 MATTEWBENDER (Matthew Bender & Co., Inc.)

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