[EstGift] Draft Agenda for Estate and Gift Tax Committee Meeting

Mon Feb 11 14:43:16 PST 2008

Regarding Portability of Estate and Gift Tax exemptions, note that the
Transfer Tax Study Committee is submitting to the Regents an updated
proposed portability bill which is based on the provision included in HR
5970 passed by the House in July, 2006, except that it extends the
concept to the GSTT.  (The Regents approved an earlier version of a
portability bill in 1992 but this version differs from that one).  I (or
perhaps Trent Kiziah, who was the principal draftsperson of this
version) can report on the proposal if you like

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From: estgift-bounces at actec.org [mailto:estgift-bounces at actec.org] On
Behalf Of Blattmachr, Jonathan
Sent: Monday, February 11, 2008 4:32 PM
To: Milford B. Hatcher; EstGift at actec.org
Subject: Re: [EstGift] Draft Agenda for Estate and Gift Tax Committee
Meeting

Mil: Happy to be the "chair" on unanswer QPRT questions.  Also, I'd
welcome a chance to talk about the article that Mitch Gans, Austin
Bramwell and I did on Portability of Estate Tax Exemptions.  We think
the IRS was technically wrong in the PLRs but we offer a solution.  In
addition, I could talk about a concept I use called the Extra Crummey
Trust--an article on that by Mike Graham and me will appear sometime
this year in Probate & Property. Another topic is "adventures in GST
Exemption Allocation"--Diana and I have an article coming out about that
in Estate Planning.  Although it is not an estate or gift tax topic, I
think a few words about Knight may be appropriate.  Ron Aucutt, Steve
Akers and Diana made a presentation about a month ago on it.  It was
excellent. Jonathan 

-----Original Message-----
From: estgift-bounces at actec.org [mailto:estgift-bounces at actec.org] On
Behalf Of Milford B. Hatcher
Sent: Monday, February 11, 2008 3:02 PM
To: EstGift at actec.org
Subject: [EstGift] Draft Agenda for Estate and Gift Tax Committee
Meeting

Attached is a draft agenda for the Wednesday, March 5 annual meeting of
the Estate and Gift Tax Committee in Boca.  Please note that I am
looking for 2 or 3 volunteers to co-lead the QPRT discussion.  If you
are game, or know someone such as Jonathan who is or should be but for
the fact that he or she is too modest to speak up, please let me know.
Otherwise, I will seek out some willing volunteers.  Please also let me
know if you have other suggestions regarding timely topics for the
annual meeting.

In addition, I am thinking about the Couer d'Alene summer meeting.  At
that meeting, I would like to focus on interesting planning ideas.  If
you have something that you would be willing to share, please let me
know.

(See attached file: ATI_2309046_1_ACTEC E&GT Comm Agenda for 2008 Annual
Meeting.DOC)

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
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intended or written to be used, and cannot be used, for the purpose of
(i) avoiding penalties under the Internal Revenue Code or (ii)
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matter addressed herein.

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