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4 ALI-ABA Course Materials J. [i] (1979-1980)

handle is hein.ali/bucomatj0004 and id is 1 raw text is: a VOLUME4 NUMBER 1 all-aba AUGUST 1979 Course Materials Journal in this issue... Estate Planning for Partnerships 9 explains how to avoid the termination of a partnership upon the death of a partner, minimize taxes on a deceased partner's income for the year of death, obtain favorable basis adjustments, and minimize income taxes on the liquidation of a partner's interest. R. Kent Frazier, who suffered a fatal heart attack on June 7, 1979, was a partner in the Atlanta, Georgia, law firm of Sutherland, Asbill & Brennan. A Sample Term Loan Agreement 35 RICHARD S BRENNAN involves a loan evidenced by a promissory note and secured by a mortgage, deed of trust, and assignment of a coal mine and production sale contracts. Richard S. Brennan is a partner in the law firm of Mayer, Brown & Platt, of Chicago, Illinois, and a member of the American Bar Association. An Overview of Securities Law (Part 1) 75 deals with the organization of the Securities and Exchange Commission, the six federal securities acts, the definition of a security, and the registration provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934. Richard M. Leagre, a partner in the Indianapolis, Indiana, law firm of Baker & Daniels, is a member of the Indianapolis, Indiana State, and American Bar Associations. RICHARD M. LEAGRE