26 ACTEC Notes 1 (2000-2001)

handle is hein.journals/acteclj26 and id is 1 raw text is: AmCyg NoTE
THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL
3415 S. Sepulveda Boulevard, Suite 330 * Los Angeles, California 90034 * (310) 398-1888 * FAX: (310) 572-7280
Joseph J. Hanna, Jr., Editor / Steve A. Brand, Assistant Editor / 0 The American College of Trust and Estate Counsel 2000
Volunie 26, No. 1, Summer1C1 2000
Table of Contents
President's Message....................................M
Calendar of EietS .................t3
In leklemoriam ............................................................. 4
Editor's Page: The Wit .....C.w.................
cashnaton Report ..........teand.th
Neill G. cohle Mn andopportunid Ronald
McBryde           Foundation Newvs ..................................................1
Nonnm J Benfqrd
Highlights of the 2000 Annuial MTeeting............................... 14
President's                treae
Commjittee Cornet ...........................................15
Message                an a
highly  killedexperieced andethica
Ne                                             Officer, Regents, and State and Committee Chairs ........ 18
WVit the completion of another excep-    Spotlight on Attorneys' Fees........................................ 24
tional year for the College, for which we   Martin A. giecntsr
congratulate and thank Hanson Reynolds
andSron    ry eClee and     itsr lFs po edur andeeomensi      ontuto
SSonaIstructio Case Law ..............................27
lows are well positioned to address the     Joan n  Medk
challenges and opportunities, consistent   Gift Tax Return Disclosure and Gift Tax Finality ................... 30
with ACTEC's purposes, in ACTEC's Cm! A.
first full year of the 21st century. skillm
ACTEC essentially has thre  stated
purpoes: are  to pmaitai  the assocatontant   Suggested.Rem.dy.....................            ....39
iproveen()to  at i all leve so eisaion ,AicclG oad1'ntatG    Ia  ici
highly skilled, experienced and ethical     MiheIanaJoa{n             13aar
lawyers in the trusts and estates area     Generation-Skipping Transfer'Tax-1999 Developments ........45
(which has now been broadly defined by      Carol. Iarringrtn, LloYd Leva Plaine, Carlyn S. V(Caff~r(N
bylaws amendments passed by the Regents ad P       H.Sc eider
at Scottsdale to represent the current reali-  The Separate Share Rule After the Final Regulations .........58
ties of our practice specialties); (2) to   W 13rch Du,o  , SI, and T Randolpli Huior
improve and reform laws, procedure and     A Word to te Wise.      ...................  ....................3
professional responsibility in the trusts and  Rodn) N. Hloughton.
estates area; and (3) to coordinate and    Offshore Life Insurance Planning for U.S. Clients..... ........70
work with other organizations with similar  Les'/i C. Gior-dani and Derr W  wang rl
purposes. These purposes also encompass
the sharing of our knowledge, skill and                            PLEASE NOTE
experience with others in the trusts and
estates area to promote the constant        Plan Now for the 2000 Fall Meeting in Bermuda-
improvement at all levels of the legislation,  A letter from President Neill McBryde, with information about the 2000
regulation and administration of the tax    Fall Meeting including a preliminary schedule, accompanies this issue.
and non-tax laws applicable to this area.   Hotel reservation forms are also enclosed.
(continued on page 2)
26      ACTEC Notes     1            (2000)

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