8 Prob. Notes. 1 (1982-1983)

handle is hein.journals/acteclj8 and id is 1 raw text is: The American
College of
Probate Counse
10964 West Pico Blvd.
Los Angeles, CA 90064
(213) 475-1200
..            .     ouned949Rodney N. Houghton, Editor
Founded.194                     Anthony P. Marshall, Asst. Editor

Volume 8, No. 1. Winter 1982


Each year a President of the College writes a
farewell column. Pride is normal and regrets are
not unusual. Jane and I have thoroughly enjoyed
this year and are truly sorry to see it end. Our travels
for the College have carried us to San Diego, Mis-
soula, Hartford, Louisville, Houston, Philadelphia,
and many points in between. In a few instances,
such as the Phoenix meeting of the National College
of Probate Judges, we were present to represent
our College. More often, we were meeting with the
Fellows of the College and their spouses. Each
such meeting confirmed and strengthened our
pride in the caliber of the men and women who
compose this College as well as the graciousness,
intelligence, and diversity among their spouses.
There was not a disappointing meeting during the
Sometimes we tend to take the College for
granted. I should like to share with each of you a
well justified pride in the accomplishments of the
College. I know of no legal group whose profes-
sional programs can match ours. The College has
had an increasing impact in the improvement of tax
legislation and regulations. Our professional publi-
cations (Probate Notes, the Probate Lawyer, and
our Studies) are sought by scholars outside our
membership. Continuing Legal Education Pro-
grams across the country, and even internationally,
find our Fellows in the forefront of the educational
process. The number of our members assures the
financial stability of the College while making it
clear that we need seek only the most qualified to
(Continued on Page 2)

@American College of Probate Counsel 1982
mUat issue of Probate Notes marks the begin-
ning of a new volume and page numbering
method. Henceforth, each volume will coincide
with the calendar year and will contain a Winter,
Spring, Summer and Fall issue, numbered Vol-
umes 1, 2, 3 and 4 respectively. Pages will be
-numbered sequentially through all four volumes.
This should result in much easier citation than
was true under our old system. It will now be possi-
ble to cite a particular page of Probate Notes in the
following manner: 3 Probate Notes 234 (1982).
Credit for this excellent suggestion is due to
Fellow Mary Moers Wenig.
(Continued on Page 2)
President's Message .................. 1
Editorial .....................   .... . 1

8 Probate Notes 1 (1982)

Calendar of Events ................

Drafting for the Marital Deduction
under the ERTA of 1981
by Mark L. Ascher
and Joseph Kartiganer..... .....

Selected Comments on the Use
of Insurance in Estate Planning
After ERTA
byL. Henry Gissel, Jr.............17
Louisiana Law Revisited: 1981 Changes
by Edward F Martin .............. 31
Testimony on Estate
and Gift Tax Reform ............... 33
Summary of Testimony .............. 38
Statement of David R. Brink
Before Subcommittee on Estate and
Gift Taxation ..................... 39
Summary of the Statement
of David R. Brink .................. 44

.....  2

..  .  ..  ..  .  3

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