About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

13 Prac. Tax Law. 3 (1998-1999)

handle is hein.ali/practax0013 and id is 1 raw text is: THE PRACTICAL TAX LAWYER FALL 1998 VOLUME 13/NUMBER 1 Published by The American Law Institute-American Bar Association Committee on Continuing Professional Education with the cooperation of The Section of Taxation, American Bar Association What You Should Know About the IRS Restructuring and Reform Act of 1998 (with Practice Tips and Checklist) By Theodore M David ................. 5 Once again, Congress rides to the rescue of the American taxpayer. But all the new restrictions on the agency require some careful planning on the taxpayer's part. Here is what you need to know. Alaska Spawns a New Trust: Alaskan and Other Asset Protection Trusts (with Sample Clauses) By Alan S. Gassman and James F Gulecas ................... 25 Alaska may be off shore to some, but its new law on asset protection make it an appealing des- tination for many clients' trusts. Find out what language your Alaskan trust ought to contain. Multigenerational Transfers of Wealth Using Education and Roth IRAs By Dennis M Sandoval ................ 37 A grandchild's college education and retirement are two places where grandparents can now con- tribute, tax free, to help the youngster along. Find out how with this article. Taxing Real Estate Investment Trust Shareholders By William A. Kelley, Jr ............. 45 REITs are back, and now tax and real estate advisers must be up on the complex rules sur- rounding distributions to shareholders. From the new ALI-ABA book, Real Estate Investment Trusts Handbook-Second Edition. Creating Negative Tax Charitable Lead Annuity Trusts By Peter J. Melcher and Warren L. Rosenbloom ............... 53 The tragedy of a client's poor health may just possibly be turned into the triumph of passing on more than he has, thanks to a negative tax. But this feat, which hinges on the IRS life expectan- cy tables, requires careful maneuvering. Taxing Decisions ....................................... 44 Programs, Publications, and Playbacks ....................................... 52 ALI-ABA and ABA Section of Taxation CLE Calendars ..................................... 52

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most