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6 ALI-ABA Course Materials J. [i] (1981-1982)

handle is hein.ali/bucomatj0006 and id is 1 raw text is: a, a                 k1          VOLUME 6        AUGUST 1981       NUMBER 1
Course Materials Journal
in this issue...
Exemptions under the Bankruptcy Code  7
deals with the definition of exempt property, federal
and state nonbankruptcy exemptions, prebankruptcy
exemption planning, the avoiding powers of the
debtor, procedures for claiming exemptions, and
protection of exempt property after discharge.
Henry J. Sommer is a Staff Attorney for the
Community Legal Services of Philadelphia,
Pennsylvania. He is a member of the National
Lawyers Guild, the National Legal Aid and
Defender Association, and the National Organization          HENRY J. SOMMER
of Legal Service Workers.
How To Prepare an Income Tax Return for Estates
and Trusts  27
explains the different types of trusts, the rules for
taxing the income of estates and trusts, and the line-
by-line requirements of Form 1041 and the filings
that must accompany it.
Anatole G. Tug Richman, a Certified Public
Accountant, is a partner in the accounting firm of
Laventhol & Horwath, of Silver Spring, Maryland.
He is a former Chairman of the Tax Committee of
the Association of Practicing Certified Public
Accountants and a member of the Estate Tax
Committee of the District of Columbia Institute of
Certified Public Accountants.         ANATOLE G. TUG RICHMAN

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