Tax Materials 

Transfers of Community Property in Qualified Plans and IRAs -- Legal article by Noel C. Ice of Fort Worth, Texas, on the effects of Boggs v. Boggs on community property interests in qualified plans and IRAs >> Click here to download the above paper in WordPerfect 5.1 format) 
A Preliminary Analysis of Boggs V. Boggs -- And The Problems it Does Not Answer -- Legal article by Alvin J. Golden on the U. S. Supreme Court's Boggs v. Boggs decision (federal preemption of community property laws for ERISA plans) announced June 2, 1997 >> (Click here to download the above paper in WordPerfect 5.1 format) 
It's Deja Vu All over Again: Recent Developments in Marital Deduction Planning -- Legal article by Alvin J. Golden on the latest issues affecting QTIPs and other marital deduction issues 
Planning for Distributions from Qualified Plans and IRAs -- Legal article by Alvin J. Golden on the complex issues involved in completing beneficiary designations and making elections regarding qualified plans and IRAs 
The Whole Story in 3 Deep Breaths, or Estate and Probate -- Legal outline by Jerry Frank Jones on the basics of estate planning and probate 
Wills, Probate and Trusts -- Legal article by Jerry Frank Jones on the basics of estate planning and probate 
TAM 9751003 -- Technical Advice Memorandum issued in December, 1997, discussing the availability (or lack thereof) of the IRC Section 2503 annual gift tax exclusion for gifts of limited partnership interests.