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5 ALI-ABA Est. Plan. Course Materials J. 1 (1999)

handle is hein.ali/aaespl0005 and id is 1 raw text is: ALL-ABA ESTATE PLANNING COURSE MATERIALS JOURNAL VOLUME 5 FEBRUARY 1999 NO. 1 I OTET Transfers Within Three Years of Death Philip M. Manley, Assistant Editor; by Stanley L. Ruby page 5 John Davis, Art Director; With certain exceptions, gifts made within three years of death are Joseph Mendicino, Circulation Manager; not includable in the decedent's gross estate if the decedent died Kathleen H. Lawner, Advertising Director after 1981. Determining what amount is includable and what consti- tutes a transfer can pose problems when applying the rule. The American Law Institute- Updated from the ALI-ABA Course of Study Basic Estate and Gift American Bar Association Taxation, April 29-May 1, 1998. Committee on Continuing The New Foreign Trust and Expatriation Rules Professional Education by Michael G. Pfeifer page 15 The Small Business Job Protection Act of 1996 significantly changes Charles Alan Wright, Chair the taxation of foreign trusts. Among other things, SBJPA imposes Philip S. Anderson, Vice Chair strict reporting requirements on foreign trusts and provides drastic penalties for noncompliance with those requirements. The Health Edward R. Becker e Charles L. Becton Insurance Portability and Accountability Act of 1996 includes mod- Bennett Boskey 9 Paul J. Bschorr ified provisions that determine the tax consequences of expatriation. Mortimer M. Caplin * Stephen S. Dunham Updated from the ALI-ABA Course of Study Planning Techniques for JoAnne A. Epps - Elise A. Geltzer Large Estates, November 16-20, 1998. Suzanne E. Graber * Robert J. Grey, Jr. Phoebe A. Haddon * Geoffrey C. Hazard, Jr. Deductible Debts, Expenses, and Losses of Decedent Mary Kay Kane Theodore A. Kolb and Special Exclusion for Qualified Family Owned a Leo L e - Susan R. Kaly Busiess nteests(Par 2)A. Leo Levin 9 Susan R. Martyn Business Interests (Part 2) Lizabeth A. Moody a John H. Morrison by Ann C. Harris page 53 William G. Paul e Pamela D. Perdue The deductibility of debts, expenses, and losses of the decedent and Sherwin P. Simmons 0 Wm. Reece Smith, Jr. the special exclusion for qualified family owned business interests Samuel C. Thompson, Jr. * Mervin M. Wilf are governed by recent statutes, regulations, and case law. Updated from the ALI-ABA Course of Study Basic Estate and Gift Taxation and Planning, April 29-May 1, 1998. R E 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 Estate Planning 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. Need to find out what we've published on important topics in past issues of our magazines? Check out our articles database at www.ali-aba.org/aliaba/sarticles.htm 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. Covvright © 1999 bv The American Law Institute. ALI-ABA Estate Planning Course Materials Journal: Mark T. Carroll, Editor;

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