Estate Planning Under the 2001 Tax Relief Act: What to Know and What to Do
	Gerald F. Gerstenfeld, Esq., LL.M. Taxation The estate and gift tax provisions of the 2001 Tax Act was approximately 25% of the new law's bulk. The material set forth below present an "executive summary" of those estate and gift tax provisions, comments about the practical implications of the new law's effect upon your estate and suggestions about estate planning techniques which may be employed in light of the new tax law.
	From One Fiduciary to Another
	Pat Byrnes - Founder and President of Actuarial Consultants, Inc. The stock market declines of 2000 and the gyrations of 2001 have given many sponsors of retirement plans reason to pause and reflect on the issues of fiduciary responsibility and the attendant liability. As stock markets have gone from rocketing upward, to spiraling downward, to spinning sideways, participant account balances have experienced similar fluctuations.
	Estate Planning for the Third Millennium
	William Finestone, Esq.  - Walter, Finestone & Richter We believe that the most significant tax burden in this first year of the Third Millennium will continue to result from estate taxes imposed at death rather than from income taxes imposed during life, even if Congress enacts estate, gift, and generation-skipping tax ("transfer tax") reform legislation this year. Many believe that 2001 will bring significant transfer tax reform; we share that belief, and therefore wish to begin with a brief review of last year's transfer tax reform efforts, to be followed by a summary of some current estate planning concepts and techniques that might be of value.
	Plan Before You Sell
	Robert E. Strauss, Esq. - Weinstock, Manion, Reisman, Shore & Neumann Every year, many of our clients decide to sell their businesses. When we serve as both estate planning counsel and corporate counsel, we are among the first to learn of the sale. We are then able to provide our clients integrated and cost-effective advice on all aspects of the sale.
	Use of Family Limited Partnerships & Family Limited Liability Companies in Estate Planning
	William M. Weintraub, Esq. - Jeffer, Mangels, Butler & Marmaro LLP The following materials summarize the potential estate planning benefits resulting from the use of Family Limited Partnerships and Family Limited Liability Companies.

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