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The Practical Tax Lawyer - February 2003

In the Winter, 2003 issue, articles on: flexible estate planning documents; split-dollar insurance; final minimum distribution rules for qualified plans and IRAs; mergers and divisions of partnerships; planning for the 10-year phase out of the estate tax.

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Article:

Split-Dollar Insurance: New Rulings, New Regulations (and Sarbanes-Oxley?) (6 pp)
By Andrew J. Willms

Final Minimum Distribution Rules for Qualified Plans and IRAs: Simpler But Not Simple (16 pp)
By Leslie E. Woodruff

What You Should Know About Mergers and Divisions of Partnerships (12 pp)
By Bradley T. Borden

Taxing Decisions—Substance over Form (1 pp)
By Mark T. Carroll

Form:

Drafting Flexibility into Estate Planning Documents After the 2001 Tax Act (with Sample Clauses)
By Sebastian V. Grassi, Jr.

Planning for the 10-Year Phase Out of Estate Tax (with Form)
By Paula M. Jones

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