29 ACTEC J. 1 (2003-2004)

handle is hein.journals/acteclj29 and id is 1 raw text is: YC                   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
Beverly R. Budin, Editor / W. Birch Douglass, III, Assistant Editor / 0 The American College of Trust and Estate Counsel 2003
Table of Contents
Volume 29, No. 1, Summer 2003
President's Message    .................................................................. 2
Editor's Page    ....................................................................... 4
Incentive Trusts: Considerations, Uses and Alternatives .......................................5
Marjorie J Stephens
What are clients trying to achieve in trusts for children (beyond tax savings)? Ms. Stephens offers a provocative
challenge to the estate planner.
An In-Bound Tax Trap for Unsuspecting Grantors ..........................................23
Henry S. Ziegler
The checklist for the in-bound client grows. Mr. Ziegler's article explains how a trust created by an in-bound client
prior to arrival may haunt the client and his or her attorney.
Ramification for Estate Planners of the Phase-Out of the Federal State Death Tax Credit:
Boom, Bust or Unknown? .............................................................26
Charles D. Fox, IV Robert C. Pomeroy, and Susan L. Abbott
In addition to summarizing how the phase-out of the state death tax credit impacts state revenues, this article high-
lights the differing tax costs and other results for clients who do not update their estate plans to take this somewhat
neglected 2001 Tax Act change into account.
Charitable Gift Annuities  .............................................................37
William Finestone
This thorough treatment of all tax aspects of charitable gift annuities should be a fixture on the desks of all who coun-
sel in the charitable giving area. The article points out planning techniques for the use of gift annuities in place of or
in combination with charitable remainder trusts.
Washington Report     .................................................................. 51
John M. Bixler and Ronald D. Aucutt
Foundation News ...................................................................      55
John A. Wallace
Spotlight on Attorneys' Fees  ........................................................... 57
Martin A. Heckscher
New Developments in Construction and Instruction Case Law .................................. 58
John E Meck
New Developments in Malpractice ....................................................... 62
Keith Bradoc Gallant and Sharon B. Gardner
Nominating Committee Requests Nominations for Foundation Board ............................63
Robert J. Durham, Jr
Calendar of Events; In Memoriam ......................................................Cl
Highlights of the 2003 ACTEC Annual Meeting ............................................ C6
Committee Appointments 2004-2005 .....................................................C8
New Officer, Regents and State and Committee Chairs ......................................C11
Fellows in the News    ................................................................C16
29     ACTEC Journal 1           (2003)

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