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11 ALI-ABA Est. Plan. Course Materials J. 3 (2005)

handle is hein.ali/aaespl0011 and id is 1 raw text is: ALL-ABA ESTATE PLANNING COURSE MATERIALS JOURNAL VOLUME 11 FEBRUARY 2005 NO. 1 S OTET What You Need To Know Mark T. Carroll, Editor; About Powers Of Appointment Philip M. Manley, Assistant Editor; Richard Z. Kabaker 5 Herb Powell, Art Director; Powers of appointment, properly used, can provide the client and Joseph Mendicino, Circulation Manager; his or her family with a degree of flexibility that cannot be attained Kathleen H. Lawner, Advertising Director through any other estate planning device. Updated from the ALI-ABA Course of Study Basic Estate and Gift Taxation and Planning, April 18-20, 2004. The American Law Institute- American Bar Association Assuring, Salvaging, And Adjusting Exemptions Committee on Continuing Malcolm A. Moore 11 Professional Education Adherence to the current schedule of increased exemptions, and repeal in 2010, followed by reinstatement in 2011, appears question- Michael Traynor, Chair able. What appears most likely is legislation that would abandon the Robert J. Grey, Jr., Vice Chair repeal attempt and substitute higher exemptions than those now scheduled to take effect in the future. The author tells how to plan for the most effective use of exemptions. Edward R. Becker * Tom Bolt - Bennett Updated from the ALI-ABA Course of Study Estate Planning in Depth Boskey - Timothy W. Bouch - Paul J. Bschorr Cosponsored by CLEfor Wisconsin (CLEW) of the University of Wisconsin a Michael E. Flowers - Michael S. Greco Law School, June 20-25, 2004. e Phoebe A. Haddon * Allen K. Harris o Kay H. Hodge * Lynn A. Howell * Theodore A. A Review Of The Hottest Charitable Gift Issues Kod a Libn Te e Kolb - Lance Liebman - Terence E Carolyn M. Os teen 29 MacCarthy o Susan R. Martyn * Roderick B. Calculating the income tax deduction for both individuals and cor- Mathews - John J. McKetta, II John H. porations can be very tricky. New legislation has added a new layer Morrison o James R. Myers - Joseph J. Ortego of complexity to the process. Further, special valuation and apprais- - Sherwin P. Simmons - Herbert S. Wander. al rules must be taken into account. Mervin M. Wilf * Stephen N. Zack Updated from the ALI-ABA Course of Study Charitable Giving Tech- niques, June 10-11, 2004 Richard E. Carter, Executive Director To purchase the online version of this issue, go to www.ali-aba.org and click on online. Back issues, individual articles, and forms are also available there. 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 telephon--(215) 243-1604; circulation telephone---(215) 243-1644. Subscription rate: $45 per year. A single issue is $10, plus $.96 for postage and handling. Periodicals postage is paid at Philadelphia, PA and at an additional mailing 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 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. Copyright © 2005 by The American Law Institute. ALI-ABA Estate Planning Course Materials Journal:

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