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31 ACTEC J. 1 (2005-2006)

handle is hein.journals/acteclj31 and id is 1 raw text is: A4C 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 Charles D. Fox, IV. Editor / Susan T. Bart, Assistant Editor / Q The American College of Trust and Estate Counsel 2005 Table of Contents Volume 31, No. 1, Summer 2005 President's Message .................................................................. 2 Announcement of Electronic Delivery of ACTEC Journal ....................................... 5 Editor's Page ....................................................................... 6 In Memoriam: Frederick R. Keydel ......................................................7 Malcolm A. Moore What It Means to Be a Trustee: A Guide for Clients ..........................................8 Fiduciary Matters Subcommittee of the ACTEC Practice Committee A practical guide for clients that clearly lays out the duties and responsibilities of a trustee and which should be of great benefit to clients in deciding whether to act as a trustee. Fees, Fees, Fees: A Blessing and a Bane, How to Charge, Collect, and Defend Them ................. 21 Martin A. Heckscher A comprehensive discussion of how to charge clients and collect from them. Comments of the College on Circular 230 Regulations ........................................43 ACTEC Task Force on Circular 230 The College submits comments on Circular 230 to the Treasury Department and the IRS on how to make the current obtuse regulations actually help combat abusive tax shelters and promote public confidence in tax professionals. Computing Market Adjusted Damages in Fiduciary Surcharge Cases Using Modern Portfolio Theory .........................................................60 Edward A. Moses, J. Clay Singleton and Stewart Andrew Marshall, III The third of four articles on the application of Modem Portfolio Theory to fiduciaries looks at the impact of Modem Portfolio Theory and the Prudent Investor Rules in calculating damages with respect to litigation on the management of portfolios. Inter Vivos CRUTs and CRATs-IRS Opens Pandora's Box with Spousal Right of Election ............ 68 Conrad Teitell An insightful look at Revenue Procedure 2005-24. Using Options as a Tool to Protect Assets, Increase Investment Income, and Improve Risk Reward Ratios ...........................................................74 Michael D. Cohn A quick summary of the advantages of options in the management of a portfolio. Washington Report .................................................................. 76 Ronald D. Aucutt and John M. Bixler Spotlight on Attorneys' Fees ........................................................... 79 Martin A. Heckscher Spotlight on ACTEC Authors .............................................................. 82 Susan T Bart Calendar of Events; In Memoriam ......................................................C1 Highlights of the 2005 ACTEC Annual Meeting ............................................ C5 New Officer, Regents and State and Committee Chairs .......................................C7 31 ACTEC Journal 1 (2005)