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74 Taxes 1 (1996)

handle is hein.journals/taxtm74 and id is 1 raw text is: TAXES This magazine Is published to pro- mote sound thought in economic, legal and accounting principles re- lating to all federal and state taxa- tion. To this end it contains signed articles on tax subjects of current Interest and reports by the CCH Editorial Staff on recent federal and state tax matters. The editorial policy is to allowfrank discussion of tax Issues. On this basis contributions are invited, Re- sponsibility Is not assumed for the contents of the articles or for the opinions expressed therein. Editor Pamela K. Carron, J.D., LL.M. Washington Editor William Conway Circulation Manager Charles F Ter Bush Editoial Review ina R. Zlioba, J.D. Production Rhonda C. Corchin TAXES-The Tax Magazine (ISSN 0040-0181) Is published monthly by CCH INCORPORATED, 4025 W. Peterson Ave.. Chicago, IL 60646. Second-class postage paid at Chi- cag, hIfndls and at additional mail- ing offices. POSTMASTER- SEND ADDRESS CHANGESTO TAXES- THE TAX MAGAZINE, 4025 W. PETERSON AVE., CHICAGO, ILW- NOiS 60646. Subscription rate: $186, 1 year; $17.00. single copy. January 1996. Vol. 74. No. 1. Change of ad- dress should be received at least 30 days befsre the date of the issue with vihich it is to take effect. 01996, CCHI ItCO RPO RATED A rights reserved. Prnted in U.S.A. VOL.74 NO.1 JANUARY 1996 Trends in Financial 3 A roundtable discussion of the CCH Financial and and Estate Planning Estate Planning Advisory Board examines current planning issues and practice trends. TAX TACKS: This 22 By Mark A. Luscombe Year's Estate Plan A check-list of developments in the past year to use Check-Up when reviewing client's estate plans. Tax Traps to Avoid 26 By Lee Slavutin in the Ownership and Transfer of Life Risks in the ownership and transfer of life insurance Insurance Policies contracts and how to avoid them. The Impact of Wall, 39 By Ted D. Englebrecht, John J. Masselli and Steven Vak and Revenue C. Colburn Ruling 95-58 on the IRS changes its position on a grantor's power to Power to Change change independent trustees. Independent Trustees The Generation- 49 By Sanford J. Schlesinger Skipping Transfer Tax - A Reexamination A retrospective review of the Generation-Skipping on Its Ninth Anniversary Transfer Tax. Generation-Skipping 67 By Marilynn U. Helt Transfer Tax Regulations An examination of the finalized GST regulations. The Scope of Transferee 72 By William W. Hahn Liability in Estate and Transferee liability - who's at risk? Gift Tax Cases DEPARTMENTS: 2 Update 21 In Washington 25 International Journal 38 State Taxes 47 Tax Pointer: Private Annuities Offer Tax Planning Advantages 86 Tax Meetings

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