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be better understood as transferring the affection of a lover to the gurines, which in turn transfers that affection to the beloved, because the gurines themselves are social agents The lavish gifts, owers, fruit, and winged offerings are needed not only because they invoke analogies with Eros, but also because erDtes are in effect young boys who need to be persuaded to do one s bidding Like children, they have a mind of their own Conceptions of Greek magic in its main forms and language used to describe it were developed in the fth and fourth centuries bce, especially in the hostile writings of the Hippocratic author of On the Sacred Disease and Plato We have seen how the Hippocratic author, as well as other writers interested in magic before him, such as Gorgias, strongly imbues magic with a puri catory strain.

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The issue of correct puri cation, with an acceptable theology, seems to have lain at the heart of the dispute between the Hippocratic author and the itinerant specialists with whom he likely competed for business However, I do believe the Hippocratic author s arguments are misplaced to the extent that he fails to recognize that epilepsy, his main subject, was thought to result from magical binding Plato, who is for the most part uninterested in magic, nevertheless uses it as a vehicle to admonish Athenian citizens who fall prey to the envy of their neighbors in believing magic to be real As an extension of his concern for tranquility in the body politic, his ideal state enacts laws that check these private disputes on the one hand, and check the ambitions of educated men who purvey magical remedies on the other.

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334 - Estate Planning B Direct skip (1) A transfer subject to an estate or gift tax, made to a skip person (2) Example: A gift from a grandparent to his or her grandchild, or a transfer to a trust in which all the bene ciaries are skip persons (3) The transferor pays the GST tax in a direct skip at the time of transfer (4) The tax in a direct skip is tax exclusive The taxable amount does not include the amount of generation-skipping tax (5) Example: A grandfather makes a lifetime gift to his granddaughter, Martha, in 2003 Assume no exemptions are available The grandfather pays a generation-skipping tax of $490,000 However, the tax is paid out of additional assets of the grandparent, and not out of the gift The full $1,120,000 is passed to the grandchild C Taxable distributions (1) Any distribution of income or corpus from a trust to a skip person that is not otherwise subject to estate or gift tax (2) Example: A distribution from a trust to a grandson of the grantor is considered a skipperson distribution (3) The transferee pays the GST tax in a taxable distribution If the trust pays the tax for the transferee, the payment is treated as an additional taxable distribution (4) The tax payable upon a taxable distribution is tax inclusive This means the amount subject to tax includes (a) The property (b) GST tax itself (5) Example: If a trustee makes a taxable distribution of $9,000 of trust income to a grandchild in 2003, the tax is 49 percent of $9,000, or $4,410 It must be paid out of the property passing to the grandchild Therefore, the grandchild nets only $5,590 D Taxable terminations (1) Termination by death, lapse of time, release of power, or otherwise, of an interest in property held in trust results in the skip person s holding all the interests in the trust (2) Example: Ben leaves his life income to his son, Bart, and the remainder goes to his granddaughter, Melanie The son s death terminates his life interest and it passes to Melanie, a skip person (3) A taxable termination cannot occur as long as one nonskip person has a present interest in the property (4) There is no taxable termination if an estate or gift tax is imposed on the nonskip person at termination (5) The trustee pays the GST tax in a taxable termination (6) The tax payable upon a taxable termination is tax inclusive because the property subject to the transfer includes the generation-skipping tax 2 Impact of the GSTT on lifetime transfers A Outright transfer of cash or property (1) A generation-skipping transfer (GST) is any transfer of property by gift or at death, to any person who, under federal tax law, is assigned to a generation that is two or more generations below that of the transferor (2) Two or more generations refers to grandchildren and great nieces and nephews and any generations beyond People belonging to these generations are referred to as skip persons.

Where de nitions of magic and its effects are most at issue is in Greek, and then later Roman, law and jurisprudence The ambiguity of terms like pharmakon and venenum plagued defendants and jurists alike, as whether by trial or careful reasoning attempts were made to distinguish intent from the nature of drugs generally In later centuries, the emphasis on determining intent recedes into the background as both the drugs themselves and a broadened and negative conception of magic more generally take center stage In order to have a fuller grasp of this shift in perspective, we delved into late Roman law both to show how it relied on earlier Greek precedents in its interpretation of magic and to foreshadow, through compilations like Justinian s Digest, the hardening of medieval Christian minds toward pagan magic.

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