Code Sections.

14, Internal Revenue Code (IRC) Chapter 9/06 P3

501, Accredited Investor Rule, 9/06, P1

529 Plans 5/06, P4

1031 Tax Exchange (Like-Kind/Tax Deferred Exchanges) 3/06, P4; 4/06, P4

1035 Exchange 4/06, P1

2036, IRC 9/06, P3

813, Uniform Trust Code (UTC) Section  3/06, P4

141901-05 10/18/06, IRS proposed Regulation 10/06, P3

A.

Agent, Role of 8/06, P1, 3

Ancillary Probate 3/06, P2

Anna Nicole Smith Re: Estate of J. Howard Marshall 6/06, P1

Annual Gifts 7/06, P2

Annual (lapsing) Trust 3/06, P3

Annuity, Private 10/06, P3

Asset Protection Trust (APT) 4/06, P3

B.

Beneficiary Designations 9/06, P4

Beneficiary Rights 3/06, P4

Business Payment Caps 7/06, P4

Buy-Sell Agreement 3/06, P4

By Pass Trust (see also Credit Shelter Trust) 7/06, P2-3; 10/06, P1

C.

C-Corporation—Reasonable Compensation 9/06, P3

Charitable Leads Trust (CLT) 9/06, P2

Charitable Remainder Trust (CRT) 3/06, P4; 4/06, P2

Charitable Planning 8/06, P1

Charitable Remainder Annuity Trust (CRAT) 4/06, P2

Charitable Remainder Uni Trust (CRUT) 4/06, P2

Cherkasets v. Gordon, 21 AD3d 856 (1^st Dept. 2005) 5/06, P3

Child Guardians 4/06, P1, 3; 7/06, P3

Chronic Illness 8/06, P-2

Click v. Comer. 78 TC 225 (1982) 4/06, P4

Closely Held Business 3/06, P2; 4/06, P2

Compounding, Reverse 7/06, P3

Confidentiality, Duty of 7/06, P2

Conservation Easements 8/06, P4

Corporate Buy-Sell Agreement 3/06, P4

Corporate Veil 5/06, P3

Credit Shelter Trust (see also By Pass Trust) 7/06, P2-3; 10/06, P1

Crummey Powers 3/06, P3

D.

Deed 10/06, P3

Disability Planning 3/06, P4; 4/06, P1

Disability Insurance 6/06, P1

Disbrow v. Com’r­ TC Memo 2006-34 3/06, P3

DISC 3/06, P4

Divorce 4/06, P4, 7/06, P2

Divorce, Second Spouses 6/06, P1-3

Dynasty Trusts 3/06, P3

E.

Easements, conservation 8/06, P4

Emergency Child Medical Form 4/06, P1

Employer Identification Number (EIN) (see also TIN) 3/06, P1-2

Estate of Charles G. Dumont, 791 N.Y.S.2d 868 4/06, P3

F.

Family Businesses 9/06 P1,3

Family Businesses—Voting vs. Non-voting equity interests 9/06, P3

Family Limited Partnership (FLP) 3/06, P1-3; 9/06, P1

Fiduciaries 8/06, P1

Fiduciary Investments 4/06, P3

Floating Spouse 7/06, P4

Florida Intangibles Tax 5/06, P4

Foreign Asset Protection Trust (FAPT) 4/06, P3

G.

Gifts 07/06, P1, 7/06, P3

Gift Splitting 7/06, P2

Gift Equalization 7/06, P2

Gift Tax Return 10/06, P3

Grantor Retained Annuity Trusts (GRAT) 4/06, P2, 7/06, P2; 9/06, P2

Grantor Trust 5/06, P3; 10/06, P3

Guardians, Child 4/06, P1, 3; 7/06, P3

Guardianship 4/06, P1, 3

H.  

Health Insurance Portability and Accountability Act of 1996 (HIPAA) 7/06, P1

I.

IC-DISC 3/06, P4; 8/06, P4

Income Tax Return 10/06, P3

Inheritor’s Trust (see also, lifetime trust) 9/06, P1

Intentionally Defective Grantor Trust (IDIGIT) 7/06, P3

Insurance – Disability 6/06, P1

Insurance Trust 5/06, P1

Investment LLC 4/06, P2

IRA - Non-Deductible 5/06, P4

Irrevocable Life Insurance Trust (ILIT) 3/06, P1; 4/06, P1

Irrevocable Trust for a Partner 7/06, P4

J.

K.

Kohler v. Commr. T.C. Memo. 2006-152, 7/25/06. 8/06, P4

L.

Letter of Instruction 4/06, P3

Like-Kind Exchanges 3/06, P4; 4/06, P4

Limited Liability Company (LLC) 3/06, P1-3; 5/06, P1; 8/06, P3; 9/06, P1-4

Limited Liability Company—Investment 4/06, P2

Limited Liability Company—New York 9/06, P3

Limited Liability Company—Rental 4/06, P2

Limited Liability Company—One Member 9/06, P1

Limited Partnership (LP) 5/06, P1

Living-Together-Agreement 6/06, P1

Living Will 8/06, P1

M.

Marital Trust 10/06, P1

N.

Non-citizen Spouse 10/06, P1

Non-Deductible IRA 5/06, P4

O.

P.

Partner, Irrevocable Trust for 7/06, P4

Partnership - Limited (LP) 5/06, P1

Partnership/Operating Agreement 3/06, P1-2

Partner/Spouse’s Planning 8/06, P1-2

Payment Caps, Business 7/06 P4

Physician Investment Planning 9/06, P4

Piercing the Corporate Veil 5/06, P3

Power of Attorney 8/06, P2; 10/06, P4

Pre-nuptial Agreement 6/06, P1, 9/06, P2-3

Private Annuity 10/06, P3

Probate – Ancillary 3/06, P2

Property Insurance Review 4/06, P4

Prudent Investor Act 9/06, P3

Q.

Qualified Domestic Trust (QDOT) 10/06, P1

Qualified Personal Residence Trust (QPRT) 4/06, P2; 5/06, P4; 9/06, P2; 10/06, P2-3

Qualified Terminable Interest Property Trust (QTIP) 10/06, P1-2

R.

Real Estate Investment Trust (REIT) 10/06, P4

Regression Analysis 9/06, P4

Rental Property 3/06, P2

Retirement – Asset Protection 7/06, P1

Retirement Home 4/06, P1

Reverse Compounding 7/06, P3

Revocable Trust 3/06, P1; 8/06, P2

S.

S Corporation 3/06, P2; 10/06, P3

Self Employment Tax 5/06, P1

Service LLC 5/06, P2

Shareholder’s Agreement 9/06, P3

Spouse, Floating 7/06, P4

Spouse, non-citizen 10/06, P1

Springing Power 7/06, P1; 8/06, P2

Stock valuation 8/06, P4

T.

Tax Deferred Exchanges 3/06, P4; 4/06, P4

Tax Identification Number (TIN) (see also EIN) 3/06, P1-2; 10/06, P3

Tax Increase Prevention and Reconciliation Act 5/06, P3

Tax Laws – NJ Act L. 2006, A4706 7/06, P3

Thomas Gleason, et ux. V. Commissioner, (2006) TC Memo 2006-191

Transfer for Value Rule 9/06, P1

Trust agreement 10/06, P1

Trust beneficiaries 10/06, P2

Trusts, generally 10/06 P1-3

Trusts

Trust, Asset Protection (APT) 4/06, P3

Trust, By Pass (See also Credit Shelter Trust) 7/06, P2-3; 10/06, P1

Trust, Charitable Lead 9/06, P2

Trust, Charitable Remainder (CRT) 3/06, P4; 4/06, P2

Trust, Charitable Remainder Annuity (CRAT) 4/06, P2

Trust, Charitable Remainder Uni (CRUT) 4/06, P2

Trust, Credit Shelter (see also By Pass Trust) 7/06, P2-3; 10/06, P1

Trust, Dynasty 3/06, P3

Trust, Grantor 5/06, P3

Trust, Grantor Retained Annuity (GRAT) 4/06, P2

Trust, Foreign Asset Protection (FAPT) 4/06, P3

Trust, Inheritor’s (see Lifetime trust) 9/06, P1

Trust, Insurance 5/06, P1

Trust, Irrevocable 9/06, P2

Trust, Irrevocable Life Insurance (ILIT) 3/06, P1; 4/06, P1

Trust, Lifetime 9/06, P1

Trust. Marital 10/06, P1-2

Trust, Protector 7/06, P4

Trust, Qualified Domestic (QDOT) 10/06, P1

Trust, Qualified Personal Residence (QPRT) 4/06, P2; 5/06, P4; 9/06, P2; 10/06, P1,3

Trust, Qualified Terminable Interest Property (QTIP) 10/06, P1-2

Trust, Real Estate Investment (REIT) 10/06, P4

Trust, Revocable (Living) 3/06, P1; 8/06, P2; 9/06, P3

Turner Est. V. Commr. 126 TC No. 16; No. 5165-04. 8/06, P4

“Two tissue box” Letter 4/06, P3

U.

Uniform Trust Code (UTC) Section 813 3/06, P4

U.S. v. Grant, (U.S. Dist. Ct. So. Fla. 9/2/05) 4/06, P3

V.

Valuation, stocks 8/06, P4

W.

Wechsler Co. Inc., v. Commr., TC Memo 2006-173 9/06, P3

X.

Y.

Z.