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ALI CLE Estate Planning Course Materials Journal - October 2004

In the October 2004 issue, articles on formula valuation and defined value clauses; when the IRS's actuarial tables do not apply; and the recent court and IRS decisions on family limited partnerships.

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Article:

Formula Valuation And Defined Value Clauses (26 pp)
By Steve R. Akers

Turning The Tables: When Do The IRS Actuarial Tables Not Apply? (22 pp)
By Lawrence P. Katzenstein

A Checklist For Handling The Recent Court And IRS Decisions On Family Limited Partnerships (12 pp)
By Byrle M. Abbin

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