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TRUSTS ESTATES. Volume 132 1-12

Editor’s Note: This index includes editorial material from the January 1993 through December 1993 issues of Trusts & ESTATES.

Each feature article and guest col- umn is indexed three ways: under an author subject heading, under an

article subject heading, and by sub- ject. The magazine’s columnists are indexed under the title of the specif- ic columns, as well as under an au- thor heading. Each entry is followed by the month of issue and the page number of the issue in which the ma- terial was published.

Major subject headings are print- ed in small capital letters. For quick reference to an author, check the Au- thor subject heading. Major subject headings include: Asset Protection, Charitable Giving, Environmental Liability, Estate Planning Primer, Insurance, Investments, Liability & Ethics, Philanthropy, Retirement Planning and Trust Marketing.

ARTICLE, FEATURE

The Affluent Customer And Today’s Competi- tive Market October 34

Asset And Tax Protection: The Foreign Trust As A Solution February 10

Banks Show Strong Support For CTFA Program January 40

Basic Principals Behind Strong Investment Performance

Blind Trusts: Easing The Burdens Of Government Service March 28

Building A Successful Practice At A Small September 22

September 8 Buy-Sell Agreements After Chapter 14

Conference Likely To Generate Guidance For Ethical Questions December 8

Customer Satisfaction Is A Continuing Journey September 42

Degree Of Capacity Required To Create An Beater Vinee TVG a..cccsnssccssassvsesves December 14

Do You Know Where Your Trust Department Is I ncibicinicicnscicin tincbiiineanscaninaaiil October 28

Doing The Right Things Right The First Time .. September 30

The Dynasty Trust: Protective Armor For Generations To Come October 47

The Economics Of One Stop Shopping In Trust.

TRUSTS & ESTATES / JANUARY 1994

September 38 Estate Planning Across The Canadian-United

States Border February 67 Estate Tax Valuation Cf Contingent Claims.......

December 29 Executor And Trustee Liability To A Third

Party

February 38 Family Limited Partnerships: New Meaning

For “Limited” The Federal Claims Priority Act And The

Executor’s Duty The Federal Claims Priority Act: No Safe Harbor For Fiduciaries................0.00+++ July 44

Fiduciary Discretion —- Where Is The Better TT TINT socrchiccasvenchintucsssiedsssasstnasl May 8

Fiduciary Transfer Tax Elections Are Extremely Complex

Generation Skipping Transfer Tax: The Fundamentals ................0000+ November 8

Grantor Retained Annuity Trusts And S Corporation Stock December 38

Income Tax Elections Are Principal Tools For RID decapibticeniteiccnnsesstiosinecneastnsianonasl July 26

The Integration Of Trust And Private Banking . jasciihiateaad asia anmsiivmaientinnrel September 41

Interest On Estate Taxes: A Comment

How The IRS Stole Christmas — Proposed GST ELLE RT March 10

The IRS Rules That A Picture Is Worth 1,100 POD cihicaneinns sisidiscutiatniniithtasemanentnibaii March 36

Liability For Environmental Hazards: The Saga Continues January 30

A Look At The Principles And Uses Of Powers Of Appointment August 38

Managing Investment Partnerships ..................-

Managing Trust-Owned Life Insurance Policies

Marketing Trust Services To AttorneyS............++- soissjnshiiaheighiichtbealitinastbetieadinaiacaseeenteimipegae ae

Planning For Distributions From Qualified Retirement Plans ...............0:00++0 November 30

A Preface To The Prudent Investor Rule November 42

QDOTs To The Rescue: Complications And Solutions October 56

Qualified Plan Benefits Create Problems For Non-Citizen Spouse ..........0s00000+ February 72

Recent Tax Court Decision Contradicts Private BI i iccscanstentsciascnatoniintnvacnseerd July 49

Revenue Reconciliation Act Of 1993: One Step Backward November 20

Securing The Minority Discount For Family Business Transfers .........:..sssseeseesseee April 49

Selling Against Non-Bank Competitors.............. acute kinesin thagieoealilcpeacinpaibiiataDenadas October 10

Separating The IRA To Enhance Estate Planning November 48

Service Provides Ad Hoc Guidance On New ID os witaniticnctnnsnicivoivindiacnanial January 42

Significant Changes Could Emerge As Economy Slowly Improves ............0000+.ss000000s January 10

Skipping Generations With Irrevocable Life Insurance Trusts i

Special Trusts For Asset Preservation Planning February 62

Split Dollar Insurance In S And Closely Held

CI isiicissoresacteeiarncacsionill September 45 Standards For Selecting Long-Term Health

Care Insurance Supporting Organizations: Private Partnerships

With Public Charity Supreme Court To Hear Irvine Case — May

Reconsider Jewett December 22 Tapping The Network Of Charitable

Organization Sponsors Tax And Nontax Advantages Of Community

Foundations Tax Planning: Beyond The Charitable Remainder Unitrust ..............000000+: August 24

Ten Rules For Strategic Planning Using Limited Partnerships ...............00-00000000 May 35

Trust Operations Outsourcing: A New Twist On SRT I aaiecictcinésinniomensictnctaiiipigl March 53

Two Percent Or Not Two Percent, That Is The Question August 54

The Use Of Investigators In Probate Litigation. December 26

When Is A Private Foundation The Best Option?

The Widespread Overvaluation Of Fractional Ownership Positions June 62

AUTHORS

Adams, Roy M. — Buy-Sell Agreements After Chapter 14 ine

Adams, Roy M. — The Federal Claims Priority Act: No Safe Harbor For Fiduciaries ..July 44

Adams, Roy M. — The Future Of The Golden January 10

Adams, Roy M. — Liability For Environmental Hazards: The Saga Continues ...... January 30

Adams, Roy M. — The Revenue Reconciliation Act Of 1993: One Step BackwardNovember 20

Avants, Aubrey — Basic Principals Behind Strong Investment Performance .......... May 49

Barnett, Bernard — The Proliferation Of PE Ry ciisnssnscnssctcnessecsconsnl January 14

Barnett, Bernard — Two Percent Or Not Two Percent, That Is The Question August 54

Bassett, Curtis R. — Supporting Organizations: Private Partnerships With Public Charity...... ideas sieetisdsiidanibepapsidealiciniateitiiinpesmansmacaaan

Bieber, Scott — How The IRS Stole Christmas — The Proposed GST Regulations ..March 10

Bjorklund, Victoria B. — When Is A Private Foundatior. The Best Option?.......... August 12

Blattmachr, Jonathan G. — Skipping Genera- tions With Irrevocable Life Insurance Trusts ..

Blattmachr, Jonathan G. — Tax And Nontax Advantages Of Community Foundations.........

August 30

Brachtl, Susan P. — Banks Show Strong Sup- port For CTFA Program January 40

Brachtl, Susan P. — Return On Assets Likely To January 18

Boehmer, Robert G. — Marketing Trust Ser- vices To Attorney ...............sssssereesseee March 44

Carey, James R. — Buy-Sell Agreements After SIT TIET sicitiaiecissiinnisnnnibiisueenbescipabbataie May 22

Champine, Pamela R. — Securing The Minority Discount For Family Business Transfers .......

Clark, John A. — Income Tax Elections Are

Principal Tools For Executors ............+ July 26 Cornfeld, Dave L. — Fiduciary Transfer Tax Elections Are Extremely Complex

Culver, David M. — Managing Trust-Owned Life Insurance Policies April 46

Diss, William T. — QDOTs To The Rescue: Complications And Solutions ........ October 56

Engel, Barry S. — Family Limited Partner ships: New Meaning For Limited

Errett, Amy J. — The Economics Of One Stop Shopping In Trust September 38

Fox, Charles D. — Blind Trusts: Easing The Burdens Of Government Service ......March 28

Fox, Charles D. — The Federal Claims Priority Act: No Safe Harbor For Fiduciaries ...Juiy 44

Fox, Charles D. — Liability For Environmental Hazards: The Saga Continues ......January 30

Gibbs, Charles F. — Degree Of Capacity Re- quired To Create An InterVivos Trust

December 14 Gibbs, Larry W. — Asset And Tax Protection:

The Foreign Trust As A Solution NSS MRR rer ERT February 10

Gibbs, Larry W. — Ten Rules For Strategic Planning Using Limited Partnerships May 35

Gies, J. Craig — Managing Investment Partner- I cick nnssicpitiondatibeiaaeicinicrnetinaall June 53

Gilfix, Michael — Special Trusts For Asset Preservation Planning February 62

Goodman, Wolfe D. — Estate Planning Across

The Canadian-United States Border February 67

Halperin, Alan — The IRS Rules That A Picture Is Worth 1,100 Words

Hanson, Cindy D. — Degree Of Capacity Re- quired To Create An Inter Vivos Trust.............

December 14 Harris, James A. — Trust Operations Outsourc- ing: A New Twist On An Old Theme

March 53 Harris, Richard W. — Estate Tax Valuation Of Contingent Claims December 29

Hastings, Diana M. — Service Provides Ad Hoc

Guidance On New Disclaimers.....January 42 Hayes, J. Stoddard — Fiduciary Discretion —

Where Is The Better Part Of Valor? ...... May 8 Helfand, Richard A. — Managing Investment Partnerships

Herpe, David A. — Blind Trusts: Easing The Burdens Of Government Service March 28

Herpe, David A. — Buy-Sell Agreements After Chapter 14 May 22

Herpe, David A. — The Revenue Reconciliation Act Of 1993: One Step Backward

November 20 Herpe, David A. — Waiting For The GST Regu- PN iscsi sacrssacetacicaceaincicnicmbpitical January 20

Herritt, David J. — Business As Anything But September 8

Hill, Alfred H. Jr. — Standard For Selecting Long Term Health Care Insurance ...April 41

Hodgman, David R. — Grantor Retained Annu- ity Trusts And S Corporation Stock

December 38 Jackvony, Bernard A. — The Use Of Investiga-

tors In Probate Litigation December 26 Keden, H. Michael — Business As Anything But

September 8 ichael S. — The Integration Of Trust

And Private Banking September 41 Koch, Jim — Do You Know Where Your Trust

Department Is Today? ...............++++ October 28 Lipman, Francine J. — Interest On Estate Tax-

es: A Comment August 48 McCoy, Jerry J. — Tax Planning: Beyond The

Charitable Remainder Unitrust .....August 24 McCue, Howard M. III — Plan For The

Millennium January 22 McCue, Howard M. III — Supreme Court To

Hear Irvine Case — May Reconsider Jewett ... December 22

McCue, Judith W. — Conference Likely To Generate Guidance For Ethical Questions......

McDowell, Pierce H. II] — The Dynasty Trust: Protective Armor For Generations To Come....

October 47 Martin, John H. — A Preface To The Prudent

62

Investor Rule November 42 Mezzullo, Louis A. — Planning For Distribu- tions From Qualified Retirement Plans

November 30 Meyer, Clifford S. — The Federal Claims

Priority Act And The Executor’s Duty .July 32 Ng, Peter P.J. — Building A Successful Practice

At A Small Firm September 22 Oshins, Richard A. — Family Wealth Protection And Preservation February 38

Ottinger, William F. — Selling Against Non- Bank Competitors October 10

Peithmann, William A. — A Look At The Princi-

Pennell, Jeffrey N. — Progress In Professional January 22

Polisher, Edward N. — The Federal Claims

Priority Act And The Executor’s Duty

Prince, Russ Alan — The Affluent Customer

And Today’s Competitive Market ..October 34 Prince, Russ Alan — Tapping The Network Of

Charitable Organization Sponsors ....June 69 Rauch, Karl — The Economics Of One Stop Shopping In Trust September 38

Ritchie, Timothy J. — Personal Liability Relief Possible January 23

Rudman, Ronald L. — Family Limited Partner- ships: New Meaning For Limited July 46

Sash, Robert C. — Managing Investment PUNE 5 caccicciek ch cadias taskean Sectp instil June 53

Sages, Ronald A. — Business As Anything But September 8

Schaefer, Scott — Do You Know Where Your Trust Department Is Today?.......... October 28

Schneck, Sidney H. — The Fittest Will Survive January 24

Schneider, Gail A. — Customer Satisfaction Is A Continuing Journey September 42

Sennett, David S. — Separating The IRA To Enhance Estate Planning November 48

Sherman, Sandra Brown — Qualified Plan Benefits Create Problems For Non-Citizen

February 72 Silvestri, Edith E. — Estate Tax Valuation Of Contingent Claims December 29

Slade, Georgiana J. — Skipping Generations With Irrevocable Life Insurance Trusts

Liability To A Third Party Smith, Daniel A. — Generation Skipping Trans- fer Tax: The Fundamentals November 8

Spunt, Eric S. — The Widespread Overvalua- tion of Fractional Ownership Positions

Temple, Diana H. — Recent Tax Court Decision Contradicts Private Letter Rulings .....July 49

Thompson, Mark S. — The Widespread Over Valuation Of Fractionai Ownership Positions.

Wall, Bernard T. — Fiduciary Discretion — Where Is The Better Part Of Valor? ....... May 8

Warnken, Wayne L. — Securing The Minority Discount For Family Business Transfers........

White, M.L. — Banks Show Strong Support For CTFA Program January 40

White, M.L. —- Obstacles Impede Economic Recovery January 26

Whitelaw, Markham C. — Managing Trust- Owned Life Insurance Policies ........... April 46

Williamson, James E. — Interest On Estate Taxes: A Comment ...........:.0c0seseseee0d August 48

Windsor, John R. — Split Dollar Insurance In S And Closely Held Corporations September 45

Zabel, Sheldon A. — Liability For Environmental Hazards: The Saga Continues jadsuitanceibbaaneesssaacenteentiagiblantsasseabiceeal January 30

ASSET PROTECTION Asset And Tax Protection: The Foreign Trust As

A Solution February 10 Family Wealth Protection And Preservation

February 38 Estate Planning Across The Canadian-United

States Border February 67

Special Trusts For Asset Preservation Planning February 62

CHARITABLE GIVING Tax And Non-Tax Advantages Of Community Foundations

Tax Planning: Beyond The Charitable Remain- SEER ee Tear August 24

When Is A Private Foundation The Best Option? August 12

CURRENT DEVELOPMENTS Blind Trusts: Easing The Burdens Of Govern- ment Service March 28

Buy-Sell Agreements After Chapter 14 ...May 22 How The IRS Stole Christmas — The Proposed GST Regulations ..............sssseeeeeees March 10

The IRS Rules That A Picture Is Worth 1,100 CR err March 36

E

ELECTIONS Fiduciary Transfer Tax Elections Are Extremely

Complex \ Income Tax Elections Are Principal Tools For IN seve tanasceveichatwnekesnininanaacoeacet July 26

A Look At The Principles And Uses Of Powers Of Appointment August 38

ENVIRONMENTAL LIABILITY The Federal Claims Priority Act And The

Executor’s Duty ) The Federal Claims Priority Act: No Safe Har- BOF POPP OICMITIOD an. scssscscnessinsnnnsiossed July 44

Liability For Environmental Hazards: The Saga IIR cnsse\siccanicessoneertncenstegel January 30

ESTATE PLANNING PRIMER Generation Skipping Transfer Tax: The Funda- AREAS: AARC ea ee November 8

Planning For Distributions From Qualified Retirement Plans ..............:00000000 November 30

A Preface To The Prudent Investor Rule pil ekanpalanlasislosbigeeesomnnmsentheanuideanlan November 42

The Revenue Reconciliation Act Of 1993: One Step Backward November 20

FUTURE FORECASTS Significant Changes Could Emerge As Economy

Slowly Improves January 10

FAMILY BUSINESS Family Limited Partnerships: New Meaning For

“Limited”

Part Of Valor _ Securing The Minority Discount For Family IEE BINGO ass nsinanscicsscccisccesices April 49

I

INSURANCE Executor And Trustee Liability To A Third

Party April 30 Managing Trust-Owned Life Insurance Policies

Skipping Generations With Irrevocable Life PE FOI oss asssnessncsssacsaseussecd April 10

Split Dollar Insurance In S And Closely Heid INE acces cancnasscoisacsent September 45

Standards For Selecting Long-Term Health Care Insurance i

INVESTMENTS Basic Principals Behind Strong Investment Per- formance .

Managing Investment Partnerships ...... June 53 Ten Rules For Strategic Planning Using Limited Partnerships .........:.0seseeseeee May 35

The Widespread Overvaluation Of Fractional Ownership Positions ..........c1ceseeeeeeees June 62

(Continued on page 64)

TRUSTS & ESTATES / JANUARY 1994

ANNUAL INDEX (From page 62)

L

Law & LIFE INSURANCE Monthly column by Burke A. Christensen .......... January 49, February 74, March 57, April 56,

May 55, June 73, July 56, August 56, Septem- ber 56, October 64, November 58, December 55

LiaBILity & ETHICS Conference Likely To Generate Guidance For

Ethical Questions................:000000++ December 8 Degree Of Capacity Required To Create An Inter

NINE III van cinocenstsiacnsctaneniscsentonl December 14 Estate Tax Valuation Of Contingent Claims......

pO ee Pe ER Cee OEE: December 29 Supreme Court To Hear Irvine Case — May Reconsider Jewett ............0:000000 December 22

The Use Of Investigators In Probate Litigation.. adic tackniccs cscabaiocbcamiabilieansieesaeabibeinata December 26

PHILANTHROPY Supporting Organizations: Private Partnerships

Weel Public CRAPIEY <..<0:00rccrvesecneserooses May 45 Tapping The Network Of Charitable Organiza- NE IOI oc cisomenacsciestaniatassscenciencd June 69

PHILANTHROPY & ESTATE PLANNING Bi-Monthly column by Conrad Teitell ................

sopneil January 53, March 59, May 57, Jul September 58, December 46

Q

THE QUEST FOR QUALITY Building A Successful Practice At A Small Firm

nebisnndiabnsupiasamenteainidbatiionsesibeeiaeies September 22 Business As Anything But Usual ...September 8 Customer Satisfaction Is A Continuing Journey

oobeiessbisiissahashidelibniavingssipenicnaicubiaelal September 42 Doing The Right Things Right The First Time

cnateghhesiictae dnenteleentaslicmcapetemeeseseepeaeeiill September 30 The Economics Of One Stop Shopping In Trust.

sinbnptendaatgeheabetneabiiiiperocicsvanicigeinipste September 38 The Integration Of Trust And Private Banking

idea apclesaostugss seca ledsenteabhiciesndsiockooess™ September 41

QUESTIONS & ANSWERS Q&A by Roy M. Adams ..January 45, March 55 May 53, July 54, September 53, November 56

R

RETIREMENT PLANNING Separating The IRA To Enhance Estate PN asiiccctcciecssscsasesiacasssesnend November 48

SPECIAL UsE TRusTS The Dynasty Trust: Protective Armor For

Generations To Come ............0:s++++ October 47 QDOTs To The Rescue: Complications And RN snccerctacnskarksctoamcancel October 56

Qualified Plan Benefits Create Problems For Non-Citizen Spouse............00000+ February 72

T

TAX PLANNING Interest On Estate Taxes: A Comment

sbaicaneniieiaiaaelimainenaagemasipnineed August 48 Grantor Retained Annuity Trusts And S

Corporation Stock ............c00000 December 38 Recent Tax Court Decision Contradicts Private i ccennisanicsiinanthinctuniaiaiiinastl July 49

Service Provides Ad Hoc Guidance On New Dis- RD it aircicdsnintibpadcisndpcnatansmencnentt January 40

Two Percent Or Not Two Percent, That Is The RII a ssccescaeeskannsancomensnipoeciabeatt August 48

Trust CERTIFICATION UPDATE Banks Show Strong Support For CTFA

64

PIN cscs ctnsintinnciababiscanniand January 40

TRUST MARKETING The Affluent Customer And Today’s Competitive PII cnictnscomgnnsinistinstigiseddinaaaialess October 34

Do You Know Where Your Trust Department Is I aiictsiescsnstapeisiiatisincnion October 28

Marketing Trust Services To Attorneys.............. sibshcghpabaanipunicinnaninitsiiahieteimalinniciaaion March 44

Selling Against Non-Bank Competitors.............- stddicuipaphaadciabtibbahilebnienuetemamanaiaae October 10

TRUST OPERATIONS Trust Operations Outsourcing: A New Twist On BI I issccssnisocitsiitornonncecpetinns March 53

CLASSIFIED ADVERTISING

TRUST COMPANY

Private investment group, represent- ing substantial investment equity, wish- es to acquire:

- trust company, - asset Management company, - administration/ recordkeeping firm - credit servicing company

Minimum size of $750 million up to $2.5 billion in assets under manage- ment.

All responses held in confidence.

Confidential: M&A Ltd., 1550 Larimer Street, Box 124, Denver, CO 80202 or Fax: (303) 426-4647.

REPRINTS AVAILABLE

You can order reprints of any article in this

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Advertising Index

American Academy of Estate 29

Association of Consulting Foresters 42

Banccorp Systems 1

Berkshire Life Insurance 24

Cancer Care, Inc 45

Chicago Community Trust 31

EVP Systems Inc 39

Fidelity Investments

General American Life Insurance

Global Tracing Services 43

Heart Disease Research Found 46

International Genealogical Search 17-20

Jewish Guild For Blind 42

Lehman Brothers 5

National Computer Systems

North Shore Animal League 43

T. Rowe Price 3

Price Waterhouse/Omega 27

Provident Inv. Management Corp +

Scudder Investor Services 7

Stack's 45

Sungard Asset Management Cv3

Sungard Trust Systems, Inc CVv4

Grant Thornton 15

U.S. Trust Co 4)

Vangord Corp 23

Zane And Associates i6

Note: This index to advertisers is provided for the convenience of readers and as an additional service for advertisers. The publisher assumes no liability for errors or omissions

Advertising Offices

ATLANTA OFFICE Charles E. Lloyd 6151 Powers Ferry Rd., N.W. Atlanta, GA 30339-2941 (404) 955-2500

CALIFORNIA OFFICE Jim White, Kent Beaver 1424-4th St., Suite 231 Santa Monica, CA 90401 (310) 451-5655

CHICAGO OFFICE Mike C. Worley 35 East Wacker Dr., Suite 700 Chicago, IL 60601 (312) 726-7277

NEW YORK OFFICE Claire Feiner 5 Penn Plaza New York, NY 10001 (212) 613-9700

TRUSTS & ESTATES / JANUARY 1994