7 Prob. Notes 1 (1980-1981)

handle is hein.journals/acteclj7 and id is 1 raw text is: ........             The American
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10964Wes.Pico Blvd.
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S  Los Angeles, CA 90064
SI     (213) 475-1200
If(2u3)    4 1949          L. Henry Gissel, Jr., Editor
Founded. 1949.Rodney N. Houghton, Asst. Editor
Volume 7, No. 1, Fail 1980                    @American College of Probate Counsel 1980
In the last Probate Notes Editorial, your editor
complained of cataclysmic rulings such as Rev.
Rul. 79-353 and suggested that the Internal
Revenue Service might have a less than even-
handed approach to administering and interpre-
ting our tax laws. Recent developments and fair-
(Continued on Page 2)
Under the very able leadership of President
Harley Spitler, the College has made an auspi-     TABLE OF CONTENTS
cious beginning in meeting the challenges it will
be facing in the 1980's. Harley will be remembered
particularly for his dedicated efforts to achieve  President's Message.................1
the standard of excellence in every aspect of the
College's life.                             Editorial.......................... 1
If the College is to continue to play a strong
leadership role in the 1980's in the fields of estate  Calendar of Events..................2
planning and probate, it must both continue and
expand its efforts in those specific areas where it
is uniquely qualified to succeed by virtue of the
skill and experience of its members and its com-
plete freedom of action.                    Collectibles
One such area which the College must contin-  by Joseph H. Gordon
ue to stress is the education of its own member-  and Rodney N. Houghton.........
ship. I marvel at the spectacular rise in the quality
of our educational programs over the past decade  Harley's Harp.....................13
as carried on by Probate Notes, The Probate Law-
yer,the Studies and the professional programs at  Building Flexibility Into An Estate Plan
our annual meetings, and today's high quality is a
tribute to the members of our Editorial Board and
to our speakers. We must persist in striving for
excellence in this area, for only in this way can  Estate Planning with Deferred
our membership hope to keep up with the growing  Compensation and the IRA Rollover
complexities of the laws we must deal with on a  by James M. (Mack) Trapp.......32
daily basis. In the 1980's, we should also expand
the College's leadership both nationally and  In Memoriam......................60
locally in the education of the probate bar by co-
sponsoring of programs such as the International
Estate Planning Institute in San Francisco this
October.             (Continued on Page 2)

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