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WEBCAST-Advanced Estate Planning Practice Update-Winter 2006

These materials address recent developments in the estate planning area,including cases addressing lottery winnings, marital deduction planning, offshore asset protection trusts, and estate tax charitable deductions; recent Private Letter Rulings on a wide array of topics, and IRS activities with respect to state court divisions of assets into separate trusts and spousal waivers. VML0209

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Coursebook Papers:

Study Materials—Lottery Winnings, Income in Respect of a Decedent, Marital Deductions, Substance Over Form, Offshore Asset Protection Trusts (10 pp) $29.00

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Selected Recent Developments—Pvt. Ltr. Rul. 20054004 (200541031); Pvt. Ltr. Rul. 200543041; Pvt. Ltr. Rul. 200548017 (6 pp) $29.00

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Selected Recent Developments—Kelly v. Commissioner, Smith v. United States, Blount v. Commissioner, Smith v. Hastie, State Death Tax Chart (20 pp) $29.00

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Defective QTIP Election Failed to Estate Tax Deduction (PLR 200540003) (4 pp)

Estate Strikes It Lucky Getting An Estate Tax Charitable Deduction (Estate of Jackson v. United States) (4 pp)

IRS Respects State Court Division Into Separate Trusts (PLR 200550015) (4 pp)

Qualified Section 2055(e) Reformation of Statutory Elective Share Trusts (PLR 200541038) (4 pp)

Service Supplies Actual Actuarial Factor For Deathbed Gift (PLR 200551013) (4 pp)

Still No News on Possible IRS Action on Spousal Waivers and Charitable Remainder Trusts (Rev. Proc. 2005-24) (8 pp) $29.00

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Materials on Gift Tax Return (28 pp)

Private Letter Ruling 200551009 (6 pp)

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