31 ACTEC J. 1 (2005-2006)

handle is hein.journals/acteclj31 and id is 1 raw text is: A4C                             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
Charles D. Fox, IV. Editor / Susan T. Bart, Assistant Editor / Q The American College of Trust and Estate Counsel 2005
Table of Contents
Volume 31, No. 1, Summer 2005
President's Message    .................................................................. 2
Announcement of Electronic Delivery of ACTEC Journal ....................................... 5
Editor's Page     ....................................................................... 6
In Memoriam: Frederick R. Keydel ......................................................7
Malcolm A. Moore
What It Means to Be a Trustee: A Guide for Clients ..........................................8
Fiduciary Matters Subcommittee of the ACTEC Practice Committee
A practical guide for clients that clearly lays out the duties and responsibilities of a trustee and which should be of
great benefit to clients in deciding whether to act as a trustee.
Fees, Fees, Fees: A Blessing and a Bane, How to Charge, Collect, and Defend Them  ................. 21
Martin A. Heckscher
A comprehensive discussion of how to charge clients and collect from them.
Comments of the College on Circular 230 Regulations ........................................43
ACTEC Task Force on Circular 230
The College submits comments on Circular 230 to the Treasury Department and the IRS on how to make the current
obtuse regulations actually help combat abusive tax shelters and promote public confidence in tax professionals.
Computing Market Adjusted Damages in Fiduciary Surcharge Cases
Using Modern Portfolio Theory   .........................................................60
Edward A. Moses, J. Clay Singleton and Stewart Andrew Marshall, III
The third of four articles on the application of Modem Portfolio Theory to fiduciaries looks at the impact of Modem
Portfolio Theory and the Prudent Investor Rules in calculating damages with respect to litigation on the management
of portfolios.
Inter Vivos CRUTs and CRATs-IRS Opens Pandora's Box with Spousal Right of Election ............ 68
Conrad Teitell
An insightful look at Revenue Procedure 2005-24.
Using Options as a Tool to Protect Assets, Increase Investment Income,
and  Improve Risk  Reward  Ratios  ...........................................................74
Michael D. Cohn
A quick summary of the advantages of options in the management of a portfolio.
Washington Report     .................................................................. 76
Ronald D. Aucutt and John M. Bixler
Spotlight on Attorneys' Fees  ........................................................... 79
Martin A. Heckscher
Spotlight on ACTEC  Authors  .............................................................. 82
Susan T Bart
Calendar of Events; In Memoriam ......................................................C1
Highlights of the 2005 ACTEC Annual Meeting ............................................   C5
New Officer, Regents and State and Committee Chairs .......................................C7
31     ACTEC Journal 1            (2005)

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