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76 Taxes 1 (1998)

handle is hein.journals/taxtm76 and id is 1 raw text is: THE TAX MAGAZINE Vol. 76, No. I January 1998 CONTENTS 15 39 47 53 57 61 COLUMNS Financial and Estate Planning Trends A roundtable discussion by the CCH Financial and Estate Planning Advisory Board New Rules for Charitable Remainder Trusts Would Limit Abuses By Kenton D. Swift Who Should Be the Beneficiary of Your Qualified Retirement Plan Benefits? By Karen J. Folb Planning for the Transfer of Cross-Generational Wealth: Easing the Burden By Winthrop Funds Reinstating Code Sec. 6166 Eligibility After the Taxpayer Relief Act of 1997 By Joseph R. Oliver APTs Relatively Unscathed Under New Rules A CCH Interview with Barry S. Engel Tax Trends By Mark A. Luscombe Tax Research on the Net By Will Yancey Business Tax Advisor By Susan Kalinka International Tax Watch By Gregg D. Lemein 3 6 7 9 12 52