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28 ACTEC J. 1 (2002-2003)

handle is hein.journals/acteclj28 and id is 1 raw text is: A C7( JOURNAL
THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL
3415 S. Sepulveda Boulevard, Suite 330 * Los Angeles, California 90034 * (310) 398-1888 * FAX: (310) 572-7280
Louis A. Mezzullo, Editor / Beverly R. Budin, Assistant Editor / © The American College of Trust and Estate Counsel 2002
Table of Contents
Volume 28, No. 1, Summer 2002
President's Message         ............................................................ 2
Editor's Page    .................................................................4
Income Tax Planning for Long-Term  Care  .....................................................5
David M. English
A discussion of the income tax issues involved in paying for the long-term care needs of elderly individuals.
Introduction to Housing Issues of the Elderly ..................................................10
Stuart D. Zimring
A survey of housing options available to elderly individuals.
Paying for Long-Term Care: Alternatives to Medicaid  ....................................29
Keith Bradoc Gallant
An examination of the various ways to pay for the long-term care of elderly individuals.
Hedge Funds: A Critical Examination     ............................................... 36
Patrick . Collins
A review of recent academic research into the merits and liabilities of hedge fund investing.
Charitable Gift of Partial Interest In Co-Op-Issues Galore ................................... 45
Conrad Teitell
An analysis of a recent Field Service Advice that discusses the income tax ramifications of a gift of an undivided interest
in a cooperative apartment.
Using Zerogift GRATs to Transfer Wealth   ............................................48
Lee A. Wendel
An outline of the impact of the Walton case and the new tax law on planning with GRATs.
Washington Report          ............................................................ 58
John M. Bixter and Ronald D. Aucutt
Spotlight on Attorneys' Fees     ...................................................... 61
Martin A. Heckscher
New Developments in Construction and Instruction Case Law ................................... 65
John F Meck
ACTech Talk: The ACTEC Web Site-New and Improved ......................................67
Andrew J. DeMaio
New Developments in Malpractice      .................................................. 70
Keith Bradoc Gallant and Sharon B. Gardner
Calendar of Events; In Memoriam       .................................................Cl
Highlights of the 2002 Annual Meeting   .............................................. C6
Committee Appointments 2003-2004       ................................................C8
New Officer, Regents and State and Committee Chairs  ..................................C11
28     ACTEC Journal 1          (2002)