In This Issue

Funding The Credit Shelter Trust
By Colleen Cowles
When determining which assets are to be distributed to the credit shelter trust, there are a number of factors to consider.

Legislative Update
Supreme Court Affirms Benefits Properly Distributed to Ex-Spouse Beneficiary Despite Her Waiver of Rights in Divorce Decree; Tax Court Calculates Value of Decedent's Minority Interests in Family Corporations; Annuity Tables Reflect Fair Market Value of Lottery Annuities According to Sixth Circuit; Private Letter Rulings Conclude Splitting Trust into Four Separate Trusts Non-Taxable; Applicable Federal Rates for February 2009.

Cowles Tech Tips
The Witness option in Cowles Trust Plus allows you to set your default witnesses for the documents that you will generate . This Tech Tip discusses the Witness line features in Cowles, and how you can use them to eliminate redundant entry of witness information, but retain the ability to change them for specific sessions.

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