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15 ALI-ABA Est. Plan. Course Materials J. 3 (2009)

handle is hein.ali/aaespl0015 and id is 1 raw text is: ALI-ABA Estate Planning course materials journal Mark T Carroll, Editor Providing Information To Beneficiaries Herb Powell, Production and Design (With Sample Forms) Joseph Mendicino, Circulation Manager Robert Whitman 5 Kathleen H. Lawner, Advertising Director This outline suggests best practice procedures in three areas of trust administration: providing information and services to beneficiaries; receipts and releases; and fiduciary accounting. These suggestions THE AMERICAN LAW INSTITUTE- will help practitioners and trust administrators who wish to reduce AMERICAN BAR ASSOCIATION the amount of litigation and bad feelings between beneficiaries and CONTINUING PROFESSIONAL fiduciaries. EDUCATION BOARD OF DIRECTORS Updated from the ALI-ABA Course of Study Representing Estate and Trust Thomas Z. Hayward,Jr., President Beneficiaries and Fiduciaries, july 17-18, 2008. Roberta Cooper Ramo, Honorary Chair H. Thomas Wells, Jr., Honorary Chair Charitable Lead Trusts Tsan Abrahamson Tosle A B on Michael V. Bourland, Jeffrey N. Myers, and Deren L. Worrell 19 Brooksley E. Born Bennett Boskey CLTs are generally used by wealthy individuals with sufficient current Corinne Cooper assets to provide current benefits to charity with later return to the donor Michael E. Flowers or donor's noncharitable beneficiaries, normally family members. Roy A. Hammer Updated from the ALI-ABA Course of Study Estate Planning for the Family Peter M. LaSorsa Business Owner, July 9-11, 2008. Lance Liebman JohnJ. McKetta, III Estates With Charities As Beneficiaries: Leslie B. Miller How Do We Protect Their Interests? Bettina B. Plevan Lawrence P Katzenstein 45 Maury B. Poscover Not only are the qualification rules for post-mortem income tax char- BarbaraJ. Rothstein itable deductions different from the qualification rules for an estate tax Henry E White, Jr. deduction, but the income tax rules for deductibility of income paid to Julene Franki, Executive Director charity during administration are different from the rules for deductibility of distributions to non-charitable beneficiaries. This outline will highlight the kinds of questions that charitable beneficiaries of estates should be ALI-ABA has a history of outreach to underrepresented asking-or that we should be asking for them. groups in the legal community and is firmly committed Updated from the ALI-ABA Course of Study, Charitable Giving Techniques, June to providing a welcoming environment and ensuring that 5-6 2008. the attorneys who speak and write for our organization represent the increasing diversity of our profession. We welcome suggestions for new speakers and authors to support the full participation of all of the talent in our profession. To purchase the online version of this issue, go to www.ali-aba.org 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 American Law Institute-American Bar Association Continuing Professional Education. Publication office: 4025 Chestnut Street, Philadelphia, PA 19104-3099. Editorial telephone-(215) 243-1604; circulation telephone--(215) 243-1644. Subscription rate: S59 per year. A single issue is $14. Periodicals postage is paid at Philadelphia, PA and at an additional mailing office. POSTMASTER: Send address changes to ALI-ABA Estate Planning Course MaterialsJournal, 4025 Chestnut Street, Philadelphia, PA 19104-3099. © 2009 by The American Law Institute. Visit ALI-ABA at www.ali-aba.org, Nothing in this periodical should be considered as the rendering of legal advice. Non-lawyers should seek the advice of a licensed attorney in all legal matters. Readers should assure themselves that the material in this periodical is still current and applicable at the time it is read. Neither ALI-ABA nor the authors can warrant that the material will continue to be accurate, nor do they warrant it to be completely free of errors when published. Readers should verify statements before relying on them. The materials in this periodical reflect the viewpoints of their authors and do not necessarily express the opinions of ALI-ABA Continuing Professional Education or its sponsors. volume 15 1 number 1 1 February 2009

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