In This Issue

The newest versions of Cowles Trust Plus and Cowles TrusTerminator have just been released! Check out the newest features and content in version 19.0 of these products, as well as our new Will Estate Organizer Binder.

Building Your Practice Through Referrals from Other Professionals
By Colleen Cowles
Developing a network of professional colleagues is invaluable and rewarding. If relationships are based on mutual respect and procedures are established up front, successful relationships can develop without ethical risks. This article gives some methods for developing and benefiting from relationships with others.

Legislative Update
District Court Denies Partial Refund of Gift Taxes Resulting from Gifts of LLC; IRS Provides New Guidance on Treatment of Employer-Owned Life Insurance; IRS Issues Interest Rates for Use in Valuing Farmland in Decedents' Estates in 2009; Applicable Federal Rates for August 2009.

Cowles Tech Tips
Cowles software provides you tools to draft and create third party supplemental needs trusts (SNTs), a growing requirement in today's estate planning practice. This Cowles Tech Tip sets out the options you have when creating these trusts in Cowles Trust Plus.

THE ESTATE PLANNER AS A WORD DOCUMENT
Access The Estate Planner as a Microsoft Word document.