ESTATE TALK
Value of Crops Not Included in Gross Estate
Walter Forbes owned land in Georgia, which he used as farmland, timberland, and pecan orchards. In 1982, Walter formed a limited partnership with his son and daughter and transferred all his land to the partnership.

HEALTH HAPPENINGS
10 Warning Signs of Alzheimers
We all exhibit some of these symptoms sometimes, but an assessment is always worthwhile in the elderly.

LEGAL LINES
Postdeath Events Not Considered in Valuing Claims Against Estate
The Tenth Circuit recently reversed a Tax Court decision and held that post-death events should not be considered in disallowing an estate tax deduction for unpaid income tax liabilities.

OF INTEREST
The Empty Nest Marriage
Once upon a time, people grew up, got married, had kids, and retired. Today, people grow up, get married, have kids, maybe retire, and then spend another 30 years together, if they know how.  But many couples feel as though they don't even know each other after their kids leave home. They are forced to spend time together while making a crucial transition from parent back to spouse.

NATIONAL NOTES
Comptroller General Urges Medicare Reform
On March 22, David M. Walker, Comptroller General of the United States, testified before the Senate Finance Committee on the need to reform Medicare.

TAX TID-BITS
Qualified Plan Participants Can Use New RMD Rules
Some confusion has arisen over regs issued in January regarding new required minimum distribution rules for qualified plans.