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All of the publications and papers listed below are PDF format,

available for downloading or reading online.

Publications

 

Armstrong & Hastings, Estate of Charania v. Commissioner, 133 T.C. No. 7 (9/14/2009); Inadequate Planning and Confused Post Mortem Strategy Permit a Debatable Application of Foreign Law to Ensnare a Foreign Estate in a US Estate Tax Trap, THE STEP JOURNAL (Vol. 18 Issue 01, January 2010) 51

Armstrong & Hastings, Purpose Trusts and Private Trust Companies: Panacea or Placebo?, THE STEP JOURNAL USA (Issue 6, June/July 2008) 21

"Foreign Trust and Gift Compliance Rules: Border Crossing Becomes Dangerous." CEB: Estate Planning & California Probate Reporter 18.5 (1997): 129-138. 

"Selection Of a Tax Favored Jurisdiction For U.S. Investment: Analyzing the Protections And the Costs." International Estate Planning Principles and Strategies. Ed. Kozusko, Donald D., and Jeffrey A. Schoenblum. Chicago: American Bar Association, 1991. 441-463.

"American Import Controls And Morality An International Trade: An Analysis Af Section 307 Of The Tariff Act Of 1930", 8 N.Y.U.J. Int'l L. & Pol. 19 (1975)

"The Hague Convention On The Law Applicable To Traffic Accidents: Search For Uniformity Amidst Doctrinal Diversity", 11 Colum. J. Transnat'l L. 74 (1972)

 
Papers
 

"Dynasty Trusts…A Legitimate and Powerful Estate Planning Tool or An Economic Threat to the Realm… and to the State of California" (2008)

"Foreign Trusts: Their Distinguishing Features And The Consequences of Their Use—An Update" (2006)

"The Private Trust Company: Can It Reconcile The Competing Imperatives Of The Prudent Investor Rule And The Settlor's Direction To Retain?" (2006)

"An Introduction to Estate Planning: What You Should Ask Before You Act" (2005)

"Spotlight on Crossborder Tax" (2004)

"Asia And Beyond - Managing And Exploiting New Risks In The World's Fastest Growing Market For LIfe Insurance" (2003)

"Coming To America...What It Means For Your Estate Plan And Your Marital Property Rights", IBC Oct 2003 Conference

"Management Of Investment Asset Basis For Arriving And Departing Aliens - - Time To Reexamine The Assumption That The U.S. Is The “High Tax” Jurisdiction? (2003)"

"State Taxation of Trusts: The Folly of Applying Immutable Rules to a Mutable Relationship " (2003)

"America's Quest for a Proper Concept of 'Insurable Interest': The Perils Of Ignoring The Implications" (2002)

"An American Sampler Of The Statutory Rights of Spouses And Heirs In Life Insurance Policies and Proceeds --- Knowing All Your Clients" (2002)

"Investment Directions Right and Powers -- Potential Pitfalls and Unanswered Questions (The American Perspective)" (2002)

"Investment Directions, Rights And Powers - - Potential Pitfalls And Unanswered Questions (The American Perspective)" (2002)

"Practice Errors in Trust Planning And Administration -- What You Don't Know And Who You Might Not Know Are What Count" (2002)

"Life Insurance for the Enhancement of Wealth and the Facilitation of its Transfer" (2001)

"Asset Protection Trusts - The Tax Angle" (2000)

"Offshore Structures for Business and Personal Use" (1999)

"Expatriate Tax: Putting a Price on 'Farewell"' (1997, 1995)

"Planning for the International Estate: Non-Tax Considerations" (1992)