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75 Taxes 1 (1997)

handle is hein.journals/taxtm75 and id is 1 raw text is: a

VOL. 75 NO. 1

JANUARY 1997

Financial and Estate             3    The CCH Financial and Estate Planning Advisory
Planning Trends                       Board examines current planning issues and
practice trends.
Life Insurance and             29     By Lee Slavutin
Charitable Giving-
Imrtante Taxing- RHow to make charitable gifts of life insurance.
Important Tax Rules
Beyond the Basic               41     By H. Allan Shore and Craig T McClung
SUPERFREEZE-P
An Update and                         Planning opportunities are presented.
Additional Planning
Opportunities
Accelerated Death              57     By Julia K. Brazelton and Rebecca Kaenzig
Benefits Finally
Afforded Exclusion                    The authors examine current excludability.
Almost Two Decades             65     By Jay A. Soled, P V Viswanath and Patrick I.
Later, Buffalo Tool                   McKenna
Admonishments Still
Largely Ignored                       A valuation study is presented.
Should A Trust Be Used         77     By Stanley Hagendorf and Wayne A Hagendorf
As A Will Substitute?
The authors offer estate plan possibilities.
DEPARTMENTS:
2    Update
28    In Washington
40    International Journal
56    State Taxes
74    Tax Tacks: 1997 Estate Plan Check-Up
87    Tax Meetings

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