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83 Taxes 1 (2005)

handle is hein.journals/taxtm83 and id is 1 raw text is: IC Vol. 83, No. 1 January 2005 CONTENTS Current Financial and Estate Planning Trends 35 A Roundtable Discussion by the CCH Financial and Estate Planning Advisory Board The ESTATE Defective Trust 69 By John J. Scroggin FLP Planning Pointers for Tax Advisors After Kimbell 77 By Philip J. Harmelink and William M. VanDenburgh Columns Tax Trends By Mark A. Luscombe 3 International Tax Watch By Gregg D. Lemein, Stewart R. Lipeles and John D. McDonald 5 Individuals and Passthrough Entities 1 9 By Susan Kalinka 9 Tax Meetings 82

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