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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

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