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34 ACTEC J. 1 (2008-2009)

handle is hein.journals/acteclj34 and id is 1 raw text is: o 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 * www.actec.org
Marc A. Chorney, Editor / Charles A. Redd, Associate Editor / Thrney Berry, Assistant Editor
Table of Contents
Volume 34, No. 1, Summer 2008
The Joseph Trachtman Lecture-Estate Planning for the Next Generation(s)
of Clients: It's Not Your Father's Buick, Anymore  .............................. 2
Jeffrey N. Pennell
A new approach to drafting estate plans for the next generation of clients.
Extensions of Time to Make Timely GST Exemption Allocations
and Reverse Q TIP Elections      .............................................. 33
Lloyd Leva Plaine
The latest word in obtaining extensions of time to make allocations of GST exemption.
Paying the Estate Tax in Installments: Now More User Friendly ....................48
Louis A. Mezzullo
How to qualify for an extension of time to pay estate tax under Section 6166.

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34     ACTEC Journal 1       (2008)