[EstGift] FW: Retained Interest Trust 2036/2039 Proposed Regs

[ZeydelD at gtlaw.com]

Hello Committee Members:

As was mentioned at the meeting in Salt Lake, I have been asked by Mil
Hatcher to chair a subcommittee to comment on the proposed regulations
dealing with the application of Sections 2036 and 2039 to retained
interest trusts (such as CRATs, CRUTs, GRATs, GRUTs, QPRTs and GRITs).
I need a small, but energetic, group of volunteers.  I have attached the
article written by Jonathan Blattmachr, Mitch Gans and Stephanie
Heilborn which provides a good framework for our comments, as well as a
copy of the proposed regs.  Hopefully these things will make it through
the listservel.  There is work left for us, don't worry, because we will
need to decide what we would like to recommend to deal with the
uncertainties presented by the proposed regs as written.

As I said in Salt Lake, come one, come all.  Especially if you have
never participated in one of these projects, please volunteer.  The only
way to learn is to jump in before you're ready.  Believe me, we are all
still learning, that is why we say we are practicing, not perfecting,
law.

Due date for comments is September 26th, so you will still be able to
enjoy your summer vacation.

Thanks in advance.

Best, Diana

Diana S.C. Zeydel
GREENBERG TRAURIG, P.A.
1221 Brickell Avenue
Miami, FL  33131
305/579-0575 Phone
305/579-0717 Fax
zeydeld at gtlaw.com
 <<179662069_5.DOC>>
--------------------------------------------------------

     Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein.

 
     The information contained in this transmission may contain privileged and confidential information.  It is intended only for the use of the person(s) named above. If you are not the intended recipient,  you are hereby notified that any review, dissemination, distribution or duplication of this communication is strictly prohibited. If you are not the intended recipient, please contact the sender by reply email and destroy all copies of the original message. To reply to our email administrator directly, please send an email to postmaster at gtlaw.com.
  
--------------------------------------------------------
-------------- next part --------------
A non-text attachment was scrubbed...
Name: Westlaw_Document_14_22_59.doc
Type: application/msword
Size: 185650 bytes
Desc: not available
Url : http://mailman.fsr.com/mailman/private/estgift/attachments/20070709/ba849009/attachment-0001.doc 
-------------- next part --------------
A non-text attachment was scrubbed...
Name: 179662069_5.DOC
Type: application/msword
Size: 65024 bytes
Desc: not available
Url : http://mailman.fsr.com/mailman/private/estgift/attachments/20070709/ba849009/attachment-0001.dot