[EstGift] FW: Estate and Gift Tax Committee - Valuation Materials

Belcher, Dennis I. dbelcher at mcguirewoods.com
Tue Jun 21 09:03:19 PDT 2005


Hello Committee Members - I am attaching Mil Hatcher's material and the
minutes for the Orlando meeting.  I believe this is the last of the
material for Saturday's meeting.  Dennis

-----Original Message-----
From: Deborah F. Glover [mailto:dfglover at JonesDay.com] 
Sent: Tuesday, June 21, 2005 11:37 AM
To: Milford B. Hatcher
Cc: Belcher, Dennis I.
Subject: RE: Estate and Gift Tax Committee - Valuation Materials






Mr. Belcher,

Attached are the items for Mil Hatcher.  Please note that the Table of
Contents and Cover Page for the outline entitled "Strangled by Strangi?
Tormented by Turner/Thompson? Confused by Kimbell? Freezing and Bridging
the Increasingly Troubled Waters of FLPs" will generate to the back of
the
document and should be moved to the front before for copying.   Thank
you.
(See attached file: ATI_2171964_v1_HATCHER OUTLINE - 2005 ACTEC
SPEECH.DOC) (See attached file: JOT Bongard Article.pdf)(See attached
file: Schutt
Commentary.pdf)

Deborah Glover
Assistant to Milford B. Hatcher, Jr. and
    Edward M. Manigault
Jones Day
1420 Peachtree Street, NE
Suite 800
Atlanta, GA  30309-3053
Telephone:  (404) 581-8289
Telecopy:    (404) 581-8330

IRS Circular 230 Disclosure:  To ensure compliance with requirements
imposed by the IRS, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments) is not
intended or written to be used, and cannot be used, for the purpose of
(i) avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any transaction or
matter addressed herein.


 

             Milford B.

             Hatcher/JonesDay

             Extension 48510
To 
                                       "Belcher, Dennis I."

             06/21/2005 11:11          <dbelcher at mcguirewoods.com>

             AM
cc 
                                       Deborah F.
Glover/JonesDay at JonesDay 
 
Subject 
                                       RE: Estate and Gift Tax Committee
- 
                                       Valuation Materials(Document
link:  
                                       Deborah F. Glover)

 

 

 

 

 

 




You will receive 3 items from my assistant, Deborah Glover, within the
next
hour:

1. An outline captioned "Strangled by Strangi? Tormented by
Turner/Thompson? Confused by Kimbell? Freezing and Bridging the
Increasingly Troubled Waters of FLPs"

2. A copy of the JOT Bongard article

3. A copy of the Schutt summary

Thanks.

Milford B. Hatcher, Jr.
Jones Day
1420 Peachtree Street, NE
Suite 800
Atlanta, GA  30309-3053
Telephone:   (404) 581-8510
Telecopy:     (404) 581-8330
Email:  mbhatcher at jonesday.com

IRS Circular 230 Disclosure:  To ensure compliance with requirements
imposed by the IRS, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments) is not
intended or written to be used, and cannot be used, for the purpose of
(i) avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any transaction or
matter addressed herein.


 

             "Belcher, Dennis

             I."

             <dbelcher at mcguire
To 
             woods.com>                "Milford B. Hatcher"

                                       <mbhatcher at JonesDay.com>

 
cc 
             06/21/2005 10:54

             AM
Subject 
                                       RE: Estate and Gift Tax Committee
- 
                                       Valuation Materials

 

 

 

 

 

 





Mil-To make sure I have the right material, please email me clean
copies.  Thanks.  Dennis

-----Original Message-----
From: Milford B. Hatcher [mailto:mbhatcher at JonesDay.com]
Sent: Tuesday, June 21, 2005 9:59 AM
To: Belcher, Dennis I.
Subject: Re: Estate and Gift Tax Committee - Valuation Materials






I will have 3. You already have the JOT Bongard article and the Leimberg
write-up on Schutt. Do you need clean copies? I have also updated my
standing FLP transfer speech materials, and as soon as I clean up some
edits this am, I'll send you the first 40 pages or so of that. Thx.

Milford B. Hatcher, Jr.
Jones Day
1420 Peachtree Street, NE
Suite 800
Atlanta, GA  30309-3053
Telephone:   (404) 581-8510
Telecopy:     (404) 581-8330
Email:  mbhatcher at jonesday.com

IRS Circular 230 Disclosure:  To ensure compliance with requirements
imposed by the IRS, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments) is not
intended or written to be used, and cannot be used, for the purpose of
(i) avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any transaction or
matter addressed herein.




             "Belcher, Dennis

             I."

             <dbelcher at mcguire
To
             woods.com>                "Milford B. Hatcher"

                                       <mbhatcher at JonesDay.com>


cc
             06/21/2005 07:51

             AM
Subject
                                       Estate and Gift Tax Committee -

                                       Valuation Materials

















Mil-Do you have a handout that you want me to distribute?  Thanks.  See
you in Chicago.  Dennis



                             Dennis I. Belcher
                             McGuireWoods LLP
                             One James Center
                           901 East Cary Street
                         Richmond, VA  23219-4030
                              (804) 775-4304
                           Fax:  (804) 698-2012
                         dbelcher at mcguirewoods.com


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 <<ATI_2171964_v1_HATCHER OUTLINE - 2005 ACTEC SPEECH.DOC>>  <<JOT
Bongard Article.pdf>>  <<Schutt Commentary.pdf>>  <<Minutes.DOC>> 
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