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3 ALI-ABA Est. Plan. Course Materials J. 1 (1997)

handle is hein.ali/aaespl0003 and id is 1 raw text is: VOLUME 3 AL I-ABA ESTATE PLANNING COURSE MATERIALS JOURNAL FEBRUARY 1997 NO. 1 I OTET A Guide to the Internal Philip M. Manley, Assistant Editor; Revenue Estate Tax Process page 5 Peter J. McGrenaghan, Art Director; Edward Kessel Joseph Mendicino, Circulation Manager; Understanding the Internal Revenue Service's estate tax review procedures Kathleen H. Lawner, Advertising Director will help you prepare for, handle, and possibly avoid IRS estate tax audits. Updated from the ALI-ABA Course of Study Post-Mortem Planning and Estate Administration, August 22-24, 1996. The American Law Institute- Qualified Personal Residence American Bar Association Trust Developments page 27 Committee on Continuing Lawrence P. Katzenstein Professional Education The Internal Revenue Service proposes to prohibit repurchases of residences from Qualified Personal Residence Trusts. This prohibition would end a Charles Alan Wright, Chair common estate planning practice. N. Lee Cooper, Vice Chair Updated from the ALI-ABA Video Law Reviewz Annual Fall Estate Planning Practice Update Qualified Personal Residence Trust Developments, September Edward R. Becker 9 Charles L. Becton 19, 1996. Deductibility of Legal Fees for Estate Bennett Boskey e Paul J. Bschorr Planning and of Legal Fees and Fiduciary Mortimer Caplin * Alfred P. Carlton, Jr. Commissions for Estate Administration page 33 Elise A. Geltzer * Suzanne E. Graber Frank S. Berall Phoebe A Haddon * Geoffrey C. Hazard, Jr. Being able to deduct estate planning and administration fees makes clients Ellen A. Hennessy * Theodore A. Kolb more willing to pay them. But not all these fees are deductible. A. Leo Levin 9 Robert MacCrate Updated from the ALI-ABA Course of Study Sophisticated Estate Planning Kirk F. Maldonado * Susan R. Martyn Techniques, cosponsored by Massachusetts Continuing Legal Education, Lizabeth A. Moody John H. Morrison September 5-6, 1996. Lzbt .M oy•Jh .Mrio Sesttmer Planng f. LEduardo R. Rodriguez o Jerome J. Shestack Estate Plann ing for L aw yers page 55 S e w n R S m o s o W .R e e S i h r Natalie B. Choate Sherwin P. Simmons * Wm. Reece Smith, Jr. Lawyers' estates present the estate planner with special problems. Among -Samuel C. Thompson o Mervin M. Wilf these are sale of legal practices, valuing work in progress, and taxation of partnership interests. Richard E. Carter, Executive Director Updated from the ALI-ABA Course of Study Sophisticated Estate Planning Techniques, cosponsored by Massachusetts Continuing Legal Education, I September 5-6, 1996. 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. Periodicals postage is paid at Philadelphia, PA and at an additional mail- ing office. 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 © 1997 by The American Law Institute. ALI-ABA Estate Planning Course Materials Journal: Mark T. Carroll, Editor;

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