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In This Issue
By Colleen Cowles
Trustees who are also beneficiaries require some special attention. Here's how to avoid some possible pitfalls.
Decedent's Loans Not Interests in Entity for Purpose of Liquidity Test; Proposed Regs on Treatment of UBTI for Charitable Remainder Trusts; Estate Must Use Annuity Tables in Valuing Private Annuity; IRS' "Dirty Dozen" for 2008; Applicable Federal Rates for April 2008.
Substantive Resources Available From Cowles. The Cowles system offers a variety of substantive resources designed to assist you in your estate planning practice.
THE ESTATE PLANNER AS A WORD DOCUMENT
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