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75 Taxes 1 (1997)

handle is hein.journals/taxtm75 and id is 1 raw text is: a VOL. 75 NO. 1 JANUARY 1997 Financial and Estate 3 The CCH Financial and Estate Planning Advisory Planning Trends Board examines current planning issues and practice trends. Life Insurance and 29 By Lee Slavutin Charitable Giving- Imrtante Taxing- RHow to make charitable gifts of life insurance. Important Tax Rules Beyond the Basic 41 By H. Allan Shore and Craig T McClung SUPERFREEZE-P An Update and Planning opportunities are presented. Additional Planning Opportunities Accelerated Death 57 By Julia K. Brazelton and Rebecca Kaenzig Benefits Finally Afforded Exclusion The authors examine current excludability. Almost Two Decades 65 By Jay A. Soled, P V Viswanath and Patrick I. Later, Buffalo Tool McKenna Admonishments Still Largely Ignored A valuation study is presented. Should A Trust Be Used 77 By Stanley Hagendorf and Wayne A Hagendorf As A Will Substitute? The authors offer estate plan possibilities. DEPARTMENTS: 2 Update 28 In Washington 40 International Journal 56 State Taxes 74 Tax Tacks: 1997 Estate Plan Check-Up 87 Tax Meetings