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37 Prac. Law. 1 (1991)

handle is hein.ali/praclaw0037 and id is 1 raw text is: THE PRACTICAL JANUARY 1991 LAWYERVolume 37/Number 1 CONTENTS FPiA Interviewing Clients 1131 Ethically Good interviewing and counseling skills willl increase your effectiveness with clients and decrease your exposure to malpractice and ethics complaints. Roy M. Sobelson is an associate professor at the Georgia State University College of Law, Atlanta, Georgia, and served as Managing Attorney for a regional office of PAGE 13 Georgia Legal Services Program. FG Planning Estate 12 and Trust Distributions This article explains the rules on - and how to minimize - estate and trust distribution taxes. Jerry A. Kasner is a Professor at the Santa Clara University School of Law in Santa Clara, California, and the author of After Death Tax Planning: Minimizing Tax Liabilities (ALI-ABA, Philadelphia, 1990). A Professor at the University of Connecticut School of Law in Hartford, Connecticut, Robert Whitman is co-author of After Death Tax Planning.