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2 Prac. Tax Law. 1 (1987-1988)

handle is hein.ali/practax0002 and id is 1 raw text is: TAX LAWYER

FALL 1987
VOL 2/NUMBER 1

CONTENTS
FAG   What Counsel Must Know About
L11 Grantor Retained Income Trusts
GRITS can provide high-flexibility, low-risk estate
planning options.
Stephan R. Leimberg teaches estate planning and
taxation at The American College in Bryn Mawr,
Pennsylvania, and is coauthor of The Executor's Manual
(Doubleday, New York City, 1986).
FAGE Avoiding Tax Traps
[L5J in Corporate Transfers
The Tax Reform Act of 1986 has made the tax rules
for corporate transfers even more complicated than
before.
Thomas 0. Moe, a shareholder in the Portland, Oregon,
law firm of Cyr, Moe & Benner, PC., is a former Tax
Manager for Deloitte, Haskins and Sells, CPAs.

PAGE 11

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