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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 PRESIDENT'S MESSAGE 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 year. 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 EDITORIAL 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) TABLE OF CONTENTS 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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