Note from The Editor October 2012


We’re always striving to not only improve the coverage we provide you, but also to maximize the way in which we provide that coverage. So, we talked to hundreds of estate-planning professionals to find out how you like to get your information in today’s high-tech environment. You spoke and we listened. And, as a result, we’re pleased to introduce a new way for you to easily access all the articles and e-newsletters you get from Trusts & Estates, plus other important information for estate-planning professionals: our new iPad app, Trusts & Estates Plus. Our new app allows you to touch and experience the market in new ways—by searching, sorting and browsing information from a variety of expert sources. It includes 14 topic channels you can use to keep up to date on all business-related disciplines—from estate planning and taxation, family offices, philanthropy and fiduciary professions to retirement planning, insurance, practice management and elder law. Subscription information is available at As always, we appreciate your feedback, so please let us know what you think.

Moving on to this month, our issue features a Special Report on Valuations. Our Report includes articles on valuation of oil and gas mineral assets (see “Oil and Gas Minerals,” by Alan B. Harp, Jr., p. 49), majority co-tenant interests (see “Co-Tenancy Interests,” by John F. Ramsbacher and Annika M. Reinemann) and private equity funds with gating restrictions (see “The Gate Clause,” by J. Wesley Pennington III & Brian P. Holloway, p. 62).

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