27 ACTEC J. 1 (2001-2002)

handle is hein.journals/acteclj27 and id is 1 raw text is: AmCg JOURNAL
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
Steve A. Brand, Editor / Louis A. Mezzullo, Assistant Editor / @ The American College of Trust and Estate Counsel 2001
Table of Contents
Volume 27, No. 1, Summer 2001
President's Message    .................................................................. 2
Editor's Page    ....................................................................... 4
The Annual Joseph Trachtman Memorial Lecture ............................................ 6
A View Through a Glass Darkly: The Impact of Transfer Tax Repeal on Trusts and Estates Lawyers
John A. Wallace
This is the text of the Annual Joseph Trachtman Lecture delivered by ACTEC Past President John A. Wallace at the
Annual Meeting in Boca Raton, Florida, in March 2001. After a discussion of the history of the estate, gift and gen-
eration-skipping transfer taxes, he assesses a variety of impacts that will result from the repeal of those taxes.
Results from the Annual Meeting Questionnaire ............................................ 22
Steve A. Brand
At the Annual Meeting in Boca Raton, Fellows were asked to respond to a short questionnaire about the impact of
transfer tax repeal on their clients and their practices. The results are presented without editorial comment.
Whither Goest Equity Split Dollar? Notice 2001-10 and Its Aftermath ........................... 27
Donald C. Jansen
The article presents a brief history of the treatment by the IRS of split dollar life insurance and an analysis of the
impact of Notice 2001-10.
Planning for Distributions from Qualified Plans and IRAs under the 2001 Proposed Regulations ........ 43
Marcia Chadwick Holt
Based on the author's presentation at the Annual Meeting in Boca Raton, this article is a guide for Fellows in dealing
with estate planning issues for Qualified Plans and IRAs in light of the 2001 Proposed Regulations.
Washington Report     .................................................................. 68
John M. Bixler and Ronald D. Aucutt
Foundation News      ................................................................... 71
Norman J. Benford
Spotlight on Attorneys' Fees ...........................................................  72
Martin A. Heckscher
New Developments in Construction and Instruction Case Law ................................... 75
John F. Meck
ACTech Talk: The Future of Technology: A Few Predictions .................................. 80
Robert B. Fleming and Andrew J. DeMaio
New Developments in the Areas of Ethics and Malpractice ....................................  83
Sharon B. Gardner
Book Review: Price On Contemporary Estate Planning-Second Edition ..........................87
Conrad Teitell
Calendar of Events; In Memoriam ......................................................C
Committee Corner     .................................................................. C4
Highlights of the 2001 Annual Meeting ................................................... C6
New Officer, Regents and State and Committee Chairs .......................................C8
27     ACTEC Journal 1           (2001)

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