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29 ACTEC J. 1 (2003-2004)

handle is hein.journals/acteclj29 and id is 1 raw text is: YC 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 Beverly R. Budin, Editor / W. Birch Douglass, III, Assistant Editor / 0 The American College of Trust and Estate Counsel 2003 Table of Contents Volume 29, No. 1, Summer 2003 President's Message .................................................................. 2 Editor's Page ....................................................................... 4 Incentive Trusts: Considerations, Uses and Alternatives .......................................5 Marjorie J Stephens What are clients trying to achieve in trusts for children (beyond tax savings)? Ms. Stephens offers a provocative challenge to the estate planner. An In-Bound Tax Trap for Unsuspecting Grantors ..........................................23 Henry S. Ziegler The checklist for the in-bound client grows. Mr. Ziegler's article explains how a trust created by an in-bound client prior to arrival may haunt the client and his or her attorney. Ramification for Estate Planners of the Phase-Out of the Federal State Death Tax Credit: Boom, Bust or Unknown? .............................................................26 Charles D. Fox, IV Robert C. Pomeroy, and Susan L. Abbott In addition to summarizing how the phase-out of the state death tax credit impacts state revenues, this article high- lights the differing tax costs and other results for clients who do not update their estate plans to take this somewhat neglected 2001 Tax Act change into account. Charitable Gift Annuities .............................................................37 William Finestone This thorough treatment of all tax aspects of charitable gift annuities should be a fixture on the desks of all who coun- sel in the charitable giving area. The article points out planning techniques for the use of gift annuities in place of or in combination with charitable remainder trusts. Washington Report .................................................................. 51 John M. Bixler and Ronald D. Aucutt Foundation News ................................................................... 55 John A. Wallace Spotlight on Attorneys' Fees ........................................................... 57 Martin A. Heckscher New Developments in Construction and Instruction Case Law .................................. 58 John E Meck New Developments in Malpractice ....................................................... 62 Keith Bradoc Gallant and Sharon B. Gardner Nominating Committee Requests Nominations for Foundation Board ............................63 Robert J. Durham, Jr Calendar of Events; In Memoriam ......................................................Cl Highlights of the 2003 ACTEC Annual Meeting ............................................ C6 Committee Appointments 2004-2005 .....................................................C8 New Officer, Regents and State and Committee Chairs ......................................C11 Fellows in the News ................................................................C16 29 ACTEC Journal 1 (2003)