CONTENTS
HOW TO DRAFT TRUSTS TO OWN RETIREMENT BENEFITS By Keith A. Herman
IRA ADMINISTRATION FOR HIGH NET WORTH CLIENTS AND THEIR BENEFICIARIES—UNIQUE CHALLENGES AND BEST PRACTICES FOR FINANCIAL INSTITUTIONS By Svetlana V. Bekman
ELIMINATE STATE TAX ON TRUST INCOME: A COMPREHENSIVE UPDATE ON PLANNING WITH INCOMPLETE GIFT NON-GRANTOR TRUSTS By Kevin R. Ghassomian
THE INTERMEDIARY CLAT ALTERNATIVE TO THE RESIDUARY ESTATE FAMILY FOUNDATION GIFT By Richard S. Franklin and Jennifer A. Birchfield Goode
STATE TAXATION OF TRUSTS AND THEIR BENEFICIARIES WHEN THERE ARE MULTIPLE STATE CONTACTS By John McGown, Jr.
KILLING YOUR CHANCES OF INHERITING: THE PROBLEM WITH THE APPLICATION OF THE SLAYER STATUTE TO CASES OF ASSISTED SUICIDE By Ryan Konsdorf and Scott Alden Prulhiere