[EstGift] 2004 Annual Meeting
jblattma@milbank.com
jblattma@milbank.com
Tue, 10 Feb 2004 12:34:04 -0500
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I think we don't seek it but suggest it to the IRS. It used to call me and
ask what they should rule on.But that was when it issued 400 or so revenue
rulings a year. B John Williams, while he was chief counsel for the IRS,
was pushing for more revenue rulings. But let's try. I think Ed Koren as
chair of the committee or Bob Rosepink as President should make the request.
I think it would be best to start the ball moving with a telephone call to
maybe George Masnick. Jonathan
-----Original Message-----
From: Cornfeld, Dave [mailto:dave.cornfeld@Husch.com]
Sent: Tuesday, February 10, 2004 10:54 AM
To: 'John Ransmeier'; ed.koren@hklaw.com; EstGift@actec.org
Subject: RE: [EstGift] 2004 Annual Meeting
Should ACTEC seek a Revenue Ruling from IRS? NCCUSL should help out.
Enough states have adopted the UTC for IRS to help out with a published
ruling.
-----Original Message-----
From: John Ransmeier [mailto:johnr@ranspell.com]
Sent: Tuesday, February 10, 2004 9:06 AM
To: ed.koren@hklaw.com; EstGift@actec.org
Subject: RE: [EstGift] 2004 Annual Meeting
Ed: We in New Hampshire have legislation pending to adopt the Uniform Trust
Code. There has been considerable colloquy on the listserve about possible
Section 2036(a)(2)/Strangi problems presented by UTC Section 411, which
would allow modification of an irrevocable trust upon consent of the settlor
and all beneficiaries, even if the modification affects a material trust
purpose. I understand that Susan Smith, with others, lobbied for and
secured a delay in the effective date of adoption of the Code in Arizona
because of concern about this problem. David English and other UTC drafters
are not so concerned. Jonathan Blattmachr says he and Mitch Gans don't
think that Section 411 should present a 2036(a)(2) problem. Is this Section
411 problem worth an agenda item? I am sure that a number of states have
the UTC under consideration.
John Ransmeier
-----Original Message-----
From: estgift-admin@actec.org [mailto:estgift-admin@actec.org]On Behalf
Of ed.koren@hklaw.com
Sent: Monday, February 09, 2004 8:30 PM
To: EstGift@actec.org
Subject: [EstGift] 2004 Annual Meeting
We are less than 5 weeks away from the annual meeting in San Antonio!
With the spill over from year end and the rush of filing the amicus
brief in Kimbell, I have not requested information for the agenda as
soon as I normally do. Nonetheless, I do hope everyone is making plans
to come to San Antonio, for particularly with the filing of the Kimbell
brief and the release (finally!) of the definition of income
Regulations, we have the beginning of a very interesting meeting.
Please send me your thoughts and suggestions for what else should be
covered at our Estate & Gift Tax Committee meeting, which will be held
Wednesday, March 10, from 2-5pm. Those who wish to formally participate
in the meeting, or have topics that should be covered,
please let me know by this Wednesday.
I look forward to seeing you there.
Ed
Edward F. Koren, Holland & Knight LLP, ekoren@hklaw.com
Ste 4100, 100 N. Ashley Dr., Tampa, FL 33602, (813)227-6655
92 Lake Wire Dr.,Lakeland, FL 33815, (863) 499-5314
_______________________________________________
EstGift mailing list
EstGift@actec.org
http://lists2.fsr.net/cgi-bin/listinfo/estgift
_______________________________________________
EstGift mailing list
EstGift@actec.org
http://lists2.fsr.net/cgi-bin/listinfo/estgift
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_______________________________________________
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<P><FONT SIZE=3D2>I think we don't seek it but suggest it to the IRS. =
It used to call me and ask what they should rule on.But that was when =
it issued 400 or so revenue rulings a year. B John Williams, =
while he was chief counsel for the IRS, was pushing for more revenue =
rulings. But let's try. I think Ed Koren as chair of the committee or =
Bob Rosepink as President should make the request. I think it would be =
best to start the ball moving with a telephone call to maybe George =
Masnick. Jonathan </FONT></P>
<P><FONT SIZE=3D2>-----Original Message-----</FONT>
<BR><FONT SIZE=3D2>From: Cornfeld, Dave [<A =
HREF=3D"mailto:dave.cornfeld@Husch.com">mailto:dave.cornfeld@Husch.com</=
A>]</FONT>
<BR><FONT SIZE=3D2>Sent: Tuesday, February 10, 2004 10:54 AM</FONT>
<BR><FONT SIZE=3D2>To: 'John Ransmeier'; ed.koren@hklaw.com; =
EstGift@actec.org</FONT>
<BR><FONT SIZE=3D2>Subject: RE: [EstGift] 2004 Annual Meeting</FONT>
</P>
<BR>
<P><FONT SIZE=3D2>Should ACTEC seek a Revenue Ruling from IRS? =
NCCUSL should help out.</FONT>
<BR><FONT SIZE=3D2>Enough states have adopted the UTC for IRS to help =
out with a published</FONT>
<BR><FONT SIZE=3D2>ruling.</FONT>
</P>
<P><FONT SIZE=3D2>-----Original Message-----</FONT>
<BR><FONT SIZE=3D2>From: John Ransmeier [<A =
HREF=3D"mailto:johnr@ranspell.com">mailto:johnr@ranspell.com</A>] =
</FONT>
<BR><FONT SIZE=3D2>Sent: Tuesday, February 10, 2004 9:06 AM</FONT>
<BR><FONT SIZE=3D2>To: ed.koren@hklaw.com; EstGift@actec.org</FONT>
<BR><FONT SIZE=3D2>Subject: RE: [EstGift] 2004 Annual Meeting</FONT>
</P>
<BR>
<P><FONT SIZE=3D2>Ed: We in New Hampshire have legislation =
pending to adopt the Uniform Trust</FONT>
<BR><FONT SIZE=3D2>Code. There has been considerable colloquy on =
the listserve about possible</FONT>
<BR><FONT SIZE=3D2>Section 2036(a)(2)/Strangi problems presented by UTC =
Section 411, which</FONT>
<BR><FONT SIZE=3D2>would allow modification of an irrevocable trust =
upon consent of the settlor</FONT>
<BR><FONT SIZE=3D2>and all beneficiaries, even if the modification =
affects a material trust</FONT>
<BR><FONT SIZE=3D2>purpose. I understand that Susan Smith, =
with others, lobbied for and</FONT>
<BR><FONT SIZE=3D2>secured a delay in the effective date of adoption of =
the Code in Arizona</FONT>
<BR><FONT SIZE=3D2>because of concern about this problem. David =
English and other UTC drafters</FONT>
<BR><FONT SIZE=3D2>are not so concerned. Jonathan Blattmachr says =
he and Mitch Gans don't</FONT>
<BR><FONT SIZE=3D2>think that Section 411 should present a 2036(a)(2) =
problem. Is this Section</FONT>
<BR><FONT SIZE=3D2>411 problem worth an agenda item? I am sure =
that a number of states have</FONT>
<BR><FONT SIZE=3D2>the UTC under consideration.</FONT>
</P>
<P><FONT SIZE=3D2>John Ransmeier</FONT>
</P>
<P><FONT SIZE=3D2>-----Original Message-----</FONT>
<BR><FONT SIZE=3D2>From: estgift-admin@actec.org [<A =
HREF=3D"mailto:estgift-admin@actec.org">mailto:estgift-admin@actec.org</=
A>]On Behalf</FONT>
<BR><FONT SIZE=3D2>Of ed.koren@hklaw.com</FONT>
<BR><FONT SIZE=3D2>Sent: Monday, February 09, 2004 8:30 PM</FONT>
<BR><FONT SIZE=3D2>To: EstGift@actec.org</FONT>
<BR><FONT SIZE=3D2>Subject: [EstGift] 2004 Annual Meeting</FONT>
</P>
<BR>
<P><FONT SIZE=3D2>We are less than 5 weeks away from the annual meeting =
in San Antonio!</FONT>
<BR><FONT SIZE=3D2>With the spill over from year end and the rush of =
filing the amicus</FONT>
<BR><FONT SIZE=3D2>brief in Kimbell, I have not requested information =
for the agenda as</FONT>
<BR><FONT SIZE=3D2>soon as I normally do. Nonetheless, I do hope =
everyone is making plans</FONT>
<BR><FONT SIZE=3D2>to come to San Antonio, for particularly with the =
filing of the Kimbell</FONT>
<BR><FONT SIZE=3D2>brief and the release (finally!) of the definition =
of income</FONT>
<BR><FONT SIZE=3D2>Regulations, we have the beginning of a very =
interesting meeting.</FONT>
<BR><FONT SIZE=3D2>Please send me your thoughts and suggestions for =
what else should be</FONT>
<BR><FONT SIZE=3D2>covered at our Estate & Gift Tax Committee =
meeting, which will be held</FONT>
<BR><FONT SIZE=3D2>Wednesday, March 10, from 2-5pm. Those who =
wish to formally participate</FONT>
<BR><FONT SIZE=3D2>in the meeting, or have topics that should be =
covered,</FONT>
<BR><FONT SIZE=3D2>please let me know by this Wednesday.</FONT>
</P>
<P><FONT SIZE=3D2>I look forward to seeing you there.</FONT>
</P>
<P> <FONT SIZE=3D2>Ed</FONT>
</P>
<BR>
<BR>
<P><FONT SIZE=3D2>Edward F. Koren, Holland & Knight LLP, =
ekoren@hklaw.com</FONT>
<BR><FONT SIZE=3D2>Ste 4100, 100 N. Ashley Dr., Tampa, FL 33602, =
(813)227-6655 </FONT>
<BR><FONT SIZE=3D2>92 Lake Wire Dr.,Lakeland, FL 33815, (863) =
499-5314</FONT>
</P>
<BR>
<BR>
<BR>
<P><FONT =
SIZE=3D2>_______________________________________________</FONT>
<BR><FONT SIZE=3D2>EstGift mailing list</FONT>
<BR><FONT SIZE=3D2>EstGift@actec.org</FONT>
<BR><FONT SIZE=3D2><A =
HREF=3D"http://lists2.fsr.net/cgi-bin/listinfo/estgift" =
TARGET=3D"_blank">http://lists2.fsr.net/cgi-bin/listinfo/estgift</A></FO=
NT>
</P>
<P><FONT =
SIZE=3D2>_______________________________________________</FONT>
<BR><FONT SIZE=3D2>EstGift mailing list</FONT>
<BR><FONT SIZE=3D2>EstGift@actec.org</FONT>
<BR><FONT SIZE=3D2><A =
HREF=3D"http://lists2.fsr.net/cgi-bin/listinfo/estgift" =
TARGET=3D"_blank">http://lists2.fsr.net/cgi-bin/listinfo/estgift</A></FO=
NT>
</P>
<BR>
<P><FONT SIZE=3D2>This e-mail message from the law firm of Husch & =
Eppenberger, LLC is</FONT>
<BR><FONT SIZE=3D2>intended only for named recipients. It =
contains information that may</FONT>
<BR><FONT SIZE=3D2>be confidential, privileged, attorney work product, =
or otherwise exempt</FONT>
<BR><FONT SIZE=3D2>from disclosure under applicable law. If =
you have received this</FONT>
<BR><FONT SIZE=3D2>message in error, are not a named recipient, or are =
not the employee or</FONT>
<BR><FONT SIZE=3D2>agent responsible for delivering this message to a =
named recipient,</FONT>
<BR><FONT SIZE=3D2>be advised that any review, disclosure, use, =
dissemination,</FONT>
<BR><FONT SIZE=3D2>distribution, or reproduction of this message or its =
contents is strictly</FONT>
<BR><FONT SIZE=3D2>prohibited.</FONT>
<BR><FONT SIZE=3D2>Please notify us immediately at 314.480.1500 or at =
helpdesk@husch.com</FONT>
<BR><FONT SIZE=3D2>that you have received this message in error, and =
delete the message.</FONT>
<BR><FONT SIZE=3D2>Thank you.</FONT>
</P>
<P><FONT SIZE=3D2>HUSCH & EPPENBERGER, LLC</FONT>
</P>
<P><FONT SIZE=3D2>Visit us on the web at <A =
HREF=3D"http://www.husch.com" =
TARGET=3D"_blank">http://www.husch.com</A></FONT>
</P>
<P><FONT =
SIZE=3D2>_______________________________________________</FONT>
<BR><FONT SIZE=3D2>EstGift mailing list</FONT>
<BR><FONT SIZE=3D2>EstGift@actec.org</FONT>
<BR><FONT SIZE=3D2><A =
HREF=3D"http://lists2.fsr.net/cgi-bin/listinfo/estgift" =
TARGET=3D"_blank">http://lists2.fsr.net/cgi-bin/listinfo/estgift</A></FO=
NT>
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<P><B><FONT SIZE=3D2>This e-mail message may contain legally privileged =
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<BR><B><FONT SIZE=3D2>information. If you are not the intended =
recipient(s), or the employee </FONT></B>
<BR><B><FONT SIZE=3D2>or agent responsible for delivery of this message =
to the intended </FONT></B>
<BR><B><FONT SIZE=3D2>recipient(s), you are hereby notified that any =
dissemination, </FONT></B>
<BR><B><FONT SIZE=3D2>distribution or copying of this e-mail message is =
strictly prohibited. </FONT></B>
<BR><B><FONT SIZE=3D2>If you have received this message in error, =
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