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1 ALI-ABA Est. Plan. Course Materials J. 1 (1995)

handle is hein.ali/aaespl0001 and id is 1 raw text is: VOLUME 1

ALL-ABA ESTATE PLANNING
COURSE MATERIALS JOURNAL
APRIL 1995   NO. 1

COTET

Using Section 303 To Obtain Funds                                  Philip M. Manley, Assistant Editor;
from   the Decedent's Corporation                     page 5       Peter J. McGrenaghan, Art Director;
A. Manning                                                Joseph Mendicino, Circulation Manager;
Jerome AKathleen H. Lawner, Advertising Director
The estate may obtain funds from the decedent's incorporated busi-
ness to pay estate taxes and administration expenses without       The American Law Institute-
adverse tax consequences.                                          American Bar Association
Prepared for the ALI-ABA Course of Study on Planning Techniques for  Committee on Continuing
Large Estates, November 14-18, 1994.                               Professional Education
Planning Charitable Gifts                           page 17        Charles Alan Wright, Chair
Jane Ann Schiltz                                                   George E. Bushnell, Jr., Vice Chair
The manner of making a charitable donation will have major tax     Austin G. Andersone Martha W. Barnett
consequences, so careful planning of the donation is imperative.   Edward R. BeckereTom Bolt
Prepared for the ALI-ABA Course of Study on Uses of Insurance in   Bennett Boskey * Alfred P. Carlton, Jr.
Estate and Tax Planning, cosponsored by California Continuing      Phoebe A.Haddon eGeoffrey C. Hazardjr
Education of the Bar, October 26-28, 1994.                          Ellen   A.H en n   9 G eo ore  .  Kolb
Ellen A. Hennessy * Theodore A. Kolb
Due Care in Selecting Life Insurance                               A. Leo Levin * Robert MacCrate
Carriers (Part 1)                  page 47       Susan R. Martyn e Roger B. Meilton
John H. Morrison *James J. Myers
Catherine R. Turner                                                Randall D. Noel e Roberta Cooper Ramo
Illustrated performance is not a good guide in picking a life insur-  Eduardo R. Rodriguez
ance policy; careful research is.                                  Sherwin P. Simmons ° Wm. Reece Smith, Jr.
Prepared for the ALI-ABA Course of Study on Uses of Insurance in   Samuel C. Thompson * Mervin M. Wilf
Estate and Tax Planning, cosponsored by California Continuing      David Williams, II
Education of the Bar, October 26-28, 1994.
Richard E. Carter, Executive Director
The ALI-ABA Estate Planning Course Materials Journal is published bimonthly by The American Law Institute-American Bar
Association Committee on Continuing Professional Education. Publication office: 4025 Chestnut Street, Philadelphia, PA 19104-3099
Editorial telephone - (215) 243-1604; circulation telephone - (215) 243-1644. Subscription rate: $35 per year. A single issue is $7.00, pl s
$.96 for postage and handling. POSTMASTER: Send address changes to ALI-ABA Course Materials Journal, 4025 Chestnut Street
Philadelphia, PA 19104-3099.
The object of the ALI-ABA Estate Planning Course Materials Journal is to publish materials useful to lawyers. All views or conclusiOa
are those of the authors and not of the Editorial Staff or the sponsors of the Journal.
Copyright © 1995 by The American Law Institute.

ALI-ABA Estate Planning
Course Materials Journal:
Mark T. Carroll, Editor;

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