(Nationsbank); charitable remainder trust “safe harbor” rules and the right of election (Rev. Proc. 2005-24) 03/28/05 Insurable interests and trusts: Chawla; “frivolous arguments to avoid when paying 2005-03 taxes” (Notice 2005-30) 02/18/05 Washington State decoupling struck down: Hemphill 2005-02 01/28/0

t of income fails (McManus); assignment of income: non-qualified stock options and charitable remainder trusts 03/29/06 4" Circuit upholds IRS win in Chawla, but “insurable interest” issue still dangles 2006-03 02/22/06 Charitable Remainder Trust Safe-Harbor (Notice 2006-15); more on prepaid tuition; 2006