AUTHORED ARTICLES

Co-Author, “Estate Planning 2013 & Beyond,”
NYSBA Elder Law Journal
Summer 2013

“Making a Charitable Remainder Trust act like a Pension,”
CCH FEDERAL TAX WEEKLY,
February 8, 2001

“Private Split Dollar Survivorship Insurance Is Attractive Tax Leveraging Technique,”
CCH FEDERAL TAX WEEKLY,
April 23, 1998

“Using Family Limited Partnerships To Create Gift and Estate Tax Discounts,”
CCH FEDERAL TAX WEEKLY,
Feb. 13, 1997

“Irrevocable Life Insurance Trusts and the GST Tax,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 25,301

“Planning with Intentionally Tax Defective Trusts,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 33,301

“General Trust Drafting Considerations to Minimize the Effect of the Generation-Skipping Transfer Tax,”
RIA’s ESTATE PLANNING AND TAXATION COORDINATOR Vol.2, Para. 20,101

“Converting Generation-Skipping Transfer Tax to Estate Tax with General Testamentary Powers of Appointment,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 20,201

“GST Planning for Annual Exclusion Gifts in Trust for Grandchildren,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 15,461

“Drafting Safe Grantor and Beneficiary Irrevocable Trust Powers,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 33,351

“Generation-Skipping Transfer Tax Planning with Grandfathered Trusts,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 20,151

“How To Use Qualified Disclaimers,”
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 61,251

Draftsman of “Grantor Retained Annuity Trust” and commentary,
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 39,142

Draftsman of “Qualified Personal Residence Trust” and commentary,
RIA’s ESTATE PLANNING & TAXATION COORDINATOR Vol. 2, Para. 39,163

“Pitfalls of Exchanging Annuity or Life Insurance Policies Under Section 1035,”
39 VIRGINIA ACCOUNTANT QUARTERLY 27
(Dec. 1986)