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August 2007

In This Issue
Who Should Be Beneficiary on Life Insurance When a Revocable Trust is Utilized?
By Colleen Cowles
Tips for deciding whether to name the trustee of a revocable trust as beneficiary of life insurance
Legislative Update
Severing trusts for GST tax purposes, costs incurred by estate or non-grantor trusts not subject to 2-percent floor, and more
Cowles Tech Tips
Backing up your data
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THE ESTATE PLANNER AS A WORD DOCUMENT