first night of summer session II

just got home from the first class of my summer session II course (advanced estate planning). this class meets 2 nights a week during the 6 week summer session. it kicked off with an interesting news item: george steinbrenner's heirs will avoid federal estate taxes because he died during the one year (in the entire history of the tax) that no estate tax is imposed on an estate! steinbrenner isn't the first billionaire to die this year (he's the third one, in fact) and have his estate escape taxation - and he probably won't be the last.

last summer this course kicked off following the untimely death of michael jackson. jackson's estate also provided some interesting, and very topical material, for my students to consider! i enjoy teaching this particular class because its focus is on planning issues (whereas the basic course is on code sections and introductory material). it looks like this summer will have plenty of topical material for discussion!

when i got home tonight, waiting for me in the mail was an acceptance letter to the jfk 50 miler! that was great news (and it was the first time i had a guaranteed entry to that event). woo hoo! i haven't run jfk since 2007, so this is one race i'm really looking forward to revisiting in november! more importantly, however, my major running priority of the moment is planning out my drop bags for the vermont 100 mile endurance run this weekend!

stay tuned :D