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34 Tax Adviser [i] (2003)

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       TIHE TAX



ADVISER

rHE MAGAZINE OF PLANNING. TRENDS & TECHNIQJES
            JANUARY 2003


26  Practice  & Procedures: Circular 230
     Final Regs. (Part 1)

34 AEstates, Trusts & Gifts: Cascading
     IRA Beneficiaries


42   Significant Recent Developments





4  ............................. .News  Notes
48 .................. Personal Financial Planning
5 1 ...................Tax  Practice  &  Procedures
54 ..............................Case Study
56 ..............................Tax Trends