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2 ALI-ABA Est. Plan. Course Materials J. 1 (1996)

handle is hein.ali/aaespl0002 and id is 1 raw text is: ALI-ABA ESTATE PLANNING COURSE MATERIALS JOURNAL VOLUME 2 FEBRUARY 1996 Counseling the Client on Charitable Remainder Trusts and Pooled Income Funds page 5 Lawrence P. Katzenstein In a charitable remainder trust, the settlor gets an immediate income tax deduction, an income interest for life, and the removal of the trust property from the taxable estate. Prepared for the ALI-ABA Course of Study on Charitable Giving Techniques cosponsored by the ABA Sections of Taxation and of Real Property, Probate and Trust Law, June 8-9, 1995. Exchanging Life Insurance Policies Under Section 1035 page 25 Michael G. Goldstein The exchange of life insurance policies is tax free under the Internal Revenue Code, but the devil is in the definitions. Prepared for the ALI-ABA Course of Study on Uses of Insurance in Estate and Tax Planning, October 25-27, 1995. Separations in the Family Business - Breaking Up Is Hard To Do (with Forms) (Part 1) page 45 Myron E. Sildon Disputes, and the potential for disputes, among the shareholders of a family business present numerous practical, ethical, tax, and plan- ning problems. Prepared for the ALI-ABA Course of Study on Estate Planning for the Family Business Owner cosponsored by the ABA Sections of Taxation and Real Property, Probate and Trust Law, July 20-22, 1995. ALI-ABA Estate Planning Course Materials Journal: Mark T. Carroll, Editor; Philip M. Manley, Assistant Editor; Peter J. McGrenaghan, Art Director; Joseph Mendicino, Circulation Manager; Kathleen H. Lawner, Advertising Director The American Law Institute- American Bar Association Committee on Continuing Professional Education Roberta Cooper Ramo, Chair Charles Alan Wright, Vice Chair Austin G. Anderson. Martha W. Barnett Edward R. Becker.Charles L. Becton Bennett Boskey e Alfred P. Carlton, Jr. N. Lee Cooper * Elise A. Geltzer Phoebe A. Haddon * Geoffrey C. Hazard, Jr. Ellen A. Hennessy e Theodore A. Kolb A. Leo Levin 9 Robert MacCrate Kirk F. Maldonado * Susan R. Martyn Roger B Meilton e Lizabeth A. Moody John H. Morrison * Eduardo R. Rodriquez Sherwin P. Simmons * Wm. Reece Smith, Jr. Samuel C. Thompson a Mervin M. Wilf Richard E. Carter, Executive Director The ALI-ABA Estate Planning Course Materials Journal (ISSN: 1082-8206) 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, plus $.96 for postage and handling. Application to mail at Second-Class postage rates is pending at Philadelphia. POSTMASTER: Send address changes to ALI-ABA Course Materials journal, 4025 Chestnut Street, Philadelphia, PA 19104-3099. Visit ALI-ABA's Home Page On the World Wide Web at http://www.ali-aba.org The object of the ALI-ABA Estate Planning Course Materials Journal is to publish materials useful to lawyers. All views or conclusions are those of the authors and not of the Editorial Staff or the sponsors of the Journal. Copyright © 1996 by The American Law Institute. NO. 1

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