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ALI CLE Estate Planning Course Materials Journal - October 2000

In the October 2000 issue, articles on: spousal rollovers; the separate share rule; the qualified terminable interest property trust as a retirement plan beneficiary; and conservation easements.

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Article:

Spousal Rollovers: How and When (12 pp)
By Marcia Chadwick Holt

Using the Qualified Terminable Interest Property Trust as a Retirement Plan Beneficiary (12 pp)
By Steven E. Trytten and Michael J. Jones

Applying the Separate Share Rule to Estates (20 pp)
By W. Birch Douglass III and T. Randolph Harris

Using Conservation Easements for Real Estate (7 pp)
By Gary A. Zwick and James John Jurinski

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