… Kiziah, Los Angeles, California* … Kiziah. All rights reserved. The author would like to
acknowledge the invaluable research assistance of Lori J. …

Recent court cases have demonstrated that taxpayers are losing valuable estate tax discounts
because they have failed to follow seven fundamental rules during the formation and …

Notwithstanding the age old maxim against placing all of one's eggs in a single basket, 2
some investors hold concentrations in publicly-held companies actively traded on established …

In 1952, Harry Markowitz revolutionized investing by shifting the focus from viewing investments
in isolation to viewing investments as part of a portfolio of assets.'At the time his paper …

Thirteen states have enacted statutes protecting trustees from losses arising from life insurance
policies held by the trustee. 2 A majority of the statutes relieve the trustee from a list of …

… This article examines the statutory changes enacted over a thirty-year period which have
stifled the use of CRA Ts and The American College of Trust and Estate Counsel (" ACTEC's") …

Many trust contain assets that were formerly owned by the grantor, hereinafter referred to as"
inception assets." How should trustees view these assets when making investment …

The article discusses the cases of" Estate of Disbrow v. Commissioner," and" Estate of Rosen,"
affecting Section 2036 of the US Internal Revenue Code. These cases illustrate how to …

… Kiziah R ealizing the radical changes that .it was making in the estate plan- ning area, Congress
… Kiziah is a partner in the law firm of Pressly & Pressly, PA, in West Palm Beach, Florida. …

… Kiziah ince the enactment of the unlim- ited marital deduction in 1982, qualified terminable
… Kiziah is a partner in the West Palm Beach, Florida law firm of Pressly and Pressly, PA …