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The Practical Tax Lawyer - May 2002

In the SPRING 2002 ISSUE of The Practical Tax Lawyer: Split-Dollar Life Insurance After IRS Notice 2002-8; New Regulatory Developments and Old Unsettled (IRD) Concepts When Decedents’ Estates Are Beneficiaries of Qualified Plans or Successors to Certain Equity Interests; Drafting the Marital Deduction Disclaimer Trust After the 2001 Tax Act (with Sample Clauses and Trust Form) (Part 1); Tax Qualification: Practical Uses and Limitations of the 401(b) Remedial Amendment Period; Taxing Decisions: You Say Deciduous, I say Confierous.

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Article:

Split-Dollar Life Insurance After IRS Notice 2002-8 (8 pp)
By Lawrence S. Chane and Stephan R. Leimberg

New Regulatory Developments and Old Unsettled (IRD) Concepts When Decedents’ Estates Are Beneficiaries of Qualified Plans or Successors to Certain Equity Interests (15 pp)
By Don W. Llewellyn

Tax Qualification: Practical Uses and Limitations of the 401(b) Remedial Amendment Period (16 pp)
By Martha L. Hutzelman

Taxing Decisions: You Say Deciduous, I Say Coniferous (2 pp)
By Mark T. Carroll

Taxing Decisions (2 pp)
By Mark T. Carroll

Form:

Drafting the Marital Deduction Disclaimer Trust After the 2001 Tax Act (with Sample Clauses and Trust Form) (Part 1)
By Sebastian V. Grassi, Jr.

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