Table of Contents

Administration Expenses Charged to Post-mortem Income: Hubert and Beyond
19
By David Pratt

Financing Senior Living Facilities
23
By Timothy J. Boyce

Restrictive Covenants in Retailing: Drafting Do's and Dont's
32
By Timothy R. Osborn

Fe Fi Fo Fum: Retail Giants Rule Power Centers
38
By Raymond G. Truitt

Don't 'Trust' That IRA!
44
By Jay E. Harker

Crummey Withdrawal Rights: Watch Your Step
52
By Scott H. Malin

QMCSOs: Health Care Benefits for Children of Divorce
56
By Greta E. Gerberding Cowart

This Issue's Themes: Tax Planning/Real Estate Financing

DEPARTMENTS:
F.Y.I. Ethics
Section News
Environmental Law Update
Keeping Current -- Property
Keeping Current -- Probate
Technology -- Probate
Index to Advertisers