The ACTEC Law Journal, a publication of The American College of Trust and Estate Counsel, is a high-level academic journal which not only explores tax, trust and estate topics in depth but also deals with the practical consequences and applications of the rapidly changing rules in these areas of law. It is published three times a year and mailed free of charge to ACTEC Fellows, ABA-accredited law schools and board members of the National College of Probate Judges. The public may subscribe to the ACTEC Law Journal for $45 per year. Mitchell M. Gans, the Rivkin Radler Distinguished Professor in Taxation at the Maurice A. Deane School of Law at Hofstra University, serves as the Academic Editor. Selected students assist him in editing the journal. ACTEC and The ACTEC Foundation provide the funding for the Journal.