lanning glossary; Washington state’s new estate tax 2005-05 04/20/05 New Jersey loses on decoupling case (Oberhand); retroactive tax changes 2005-04 (Nationsbank); charitable remainder trust “safe harbor” rules and the right of election (Rev. Proc. 2005-24) 03/28/05 Insurable interests and trusts: Chawla; “fri